A NUF (Norwegian-registered Foreign Company) is a Norwegian branch of a foreign business, not a separate legal entity. To establish one, you gather four categories of documentation from your home company, complete form BR1080, and submit it to the Brønnøysund Register Centre. Once approved, the branch receives a Norwegian organization number and becomes subject to Norwegian tax, VAT, and payroll compliance from that point on.
This article walks through what a NUF is, exactly what to prepare, and what happens after you register
When planning business activities in Norway, one key step in this process is to register your company. The most common corporate legal entities selected by foreign multinationals planning on expanding their activities to Norway are either a branch (NUF) or a limited liability company (AS). If you're still deciding between a branch and a Norwegian private limited company, read our comparison first: NUF vs. AS — choose the right business structure in Norway. For a broader view across all available structures, see how to choose the right corporate structure in Norway.
What is a branch (NUF)?
A branch, known in Norway as a Norwegian-registered Foreign Company (NUF), is not a separate legal entity but an extension of the main enterprise. This means that all risks and obligations of the branch are assumed by the main enterprise, providing no limitation on liability. Registration as a NUF simply indicates that the foreign enterprise is registered in Norway and does not necessarily mean it has physical offices or employees there.
A NUF must comply with similar obligations as a Norwegian limited liability company. Additionally, if the foreign entity conducts business activities in Norway, it may be subject to Norwegian tax laws, particularly if these activities constitute a "permanent establishment" under international tax treaties. The corporate tax rate for a NUF is the same as for a Norwegian limited liability company, and Norway does not impose withholding tax on profits distributed to the foreign head office.
The decision on which corporate legal entity to choose, depends on the multiple factors, including the activities planned to be performed in Norway by the company.
| Requirements | What's needed | Registered with |
| Documentation | Proof of registration, incorporation documents, board resolution, Norwegian business manager | Prepared by the foreign parent company |
| Registration form | Form BR1080 (coordinated register notification) | Brønnøysund Register Centre |
| Registration fee | NOK 3,205 (reconfirm current rate before relying on this figure) | Brønnøysund Register Centre |
| Organization number | Issued on approval | Enhetsregisteret, via Brønnøysund |
| Ongoing compliance | VAT registration past NOK 50,000 turnover, payroll reporting, tax filing | Skatteetaten |
Steps to establish a Norwegian branch (NUF)
Prepare required documentation
Before starting the registration process, the foreign company need to gather and prepare several documents:
- Proof of registration from foreign business register: A certificate from the foreign business register in country of origin. As a general rule the document must be in English and not be older than three months.
- Company documents: A deed of incorporation for the parent company, including a memorandum of association and articles of association.
- Resolution to establish a NUF: A formal decision by the parent company's board to set up a branch in Norway. If the branch will have a separate board, this must be included in the resolution.
- Appointment of business manager: The Norwegian branch must have a Norwegian contact person or business manager. Consequently, the parent company must issue a signed proxy which gives the appointed person right to act as the branch’s contact person or business manager.
Getting this documentation right the first time avoids the most common cause of delay: incomplete or improperly translated paperwork sent back by the register.
Register with the Brønnøysund Register Centre
Once the required documents have been prepared, the next step is to register the branch with the Brønnøysund Register Centre.
The registration of the branch is done by submitting a completed form called “coordinated register notification” (BR1080), along with the documentation mentioned above in point 1.
The purpose of the coordinated register notification is to provide information about the parent company and the planned activities, including, the nature of the business, the Norwegian branch's address, and the appointed local representative.
For first-time registration of a branch, the form must be sent by mail. The current fee for registration in the The Central Coordinating Register for Legal Entities and The Register of Business Enterprises is NOK 3 205.
After registration
Once the branch has been registered with the Brønnøysund Register Centre, the branch will receive an organization number. When the branch has been given an organization number, it is officially established and obliged to adhere to Norwegian compliance regulations.
Common mistakes to avoid
The most frequent delays we see aren't about eligibility — they're about paperwork and timing. Incomplete documentation, missing translations, or an unclear board resolution are the usual culprits. For a wider look at where foreign businesses most often stumble once they're operating in Norway, please see: doing business in Norway: 6 compliance pitfalls to avoid.
Ready to move forward with your Norwegian branch?
Given the complexity of the NUF registration process and consequent compliance responsibility, we advise seeking legal counsel before proceeding. At Aider Legal, we specialize in corporate law and possess extensive experience in guiding foreign companies through registrations and assisting them in staying compliant.
Download our guide to learn more about establishing your business in Norway, or feel free to contact us for a non-binding chat.
HOW TO ESTABLISH A BUSINESS IN NORWAY
A guide for foreign companies looking to establish business activities in Norway.