{"id":1225,"date":"2025-05-29T09:42:31","date_gmt":"2025-05-29T09:42:31","guid":{"rendered":"https:\/\/samtax.com\/?p=1225"},"modified":"2025-05-29T09:48:19","modified_gmt":"2025-05-29T09:48:19","slug":"deschiderea-unei-firme-in-norvegia-ghid-complet-pentru-as-enk-nuf-si-holding","status":"publish","type":"post","link":"https:\/\/www.samtax.com\/en\/deschiderea-unei-firme-in-norvegia-ghid-complet-pentru-as-enk-nuf-si-holding\/","title":{"rendered":"Opening a company in Norway: Complete guide for AS, ENK, NUF and Holding"},"content":{"rendered":"<p class=\"wp-block-paragraph\">If you want to open a business in Norway, it is essential to understand the differences between the main legal forms available: AS (Aksjeselskap), ENK (Enkeltpersonforetak), NUF (Norskregistrert Utenlandsk Foretak) and Holding. Each type comes with specific benefits and obligations, depending on your business objectives, planned investments and assumed risk.<\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">1. <strong>AS \u2013 Aksjeselskap (Joint Stock Company)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The most recommended form for businesses with growth and investment plans.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minimum share capital: NOK 30,000 (~\u20ac2,600)<\/li>\n\n\n\n<li>Liability: Limited to the share capital<\/li>\n\n\n\n<li>Structure: Minimum 1 administrator (residing in Norway or in the EU\/EEA)<\/li>\n\n\n\n<li>Taxes: Corporate tax 22%<\/li>\n\n\n\n<li>Dividends: Possibility to distribute profit as dividends<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Advantages:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Strong professional image<\/li>\n\n\n\n<li>Limited liability \u2013 protects personal assets<\/li>\n\n\n\n<li>Posibilitate de atragere investitori sau parteneri<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Potrivit pentru: antreprenori care vor s\u0103 construiasc\u0103 o afacere solid\u0103, s\u0103 scaleze sau s\u0103 creeze un holding.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">2. ENK \u2013 Enkeltpersonforetak (PFA \u2013 Persoan\u0103 Fizic\u0103 Autorizat\u0103)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Forma cea mai simpl\u0103 \u0219i accesibil\u0103 de a \u00eencepe o activitate economic\u0103.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Capital ini\u021bial: 0 NOK<\/li>\n\n\n\n<li>R\u0103spundere: Personal\u0103 \u0219i nelimitat\u0103<\/li>\n\n\n\n<li>Structure: Single owner<\/li>\n\n\n\n<li>Taxes: Progressive income tax (22% + social contributions up to ~50%)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Advantages:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fast and free setup<\/li>\n\n\n\n<li>Simpler accounting (up to a certain income threshold)<\/li>\n\n\n\n<li>Ideal for freelancers or small businesses<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Suitable for: people who offer individual services \u2013 consulting, freelancing, liberal professions.<\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <strong>NUF \u2013 Norskregistrert Utenlandsk Foretak<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Representation in Norway of a company established in another country.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Condition: The Parent Company must be registered in another state (in: Romania)<\/li>\n\n\n\n<li>Liability: According to the legislation of the country of origin<\/li>\n\n\n\n<li>Accounting: Accounting obligations in Norway if local economic activity is carried out<\/li>\n\n\n\n<li>VAT and taxes: Applies as a Norwegian company<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Advantages:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You can test the market without starting a local business from scratch<\/li>\n\n\n\n<li>You can use your existing company in Romania<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Suitable for:<\/strong> entrepreneurs who want to expand their business in Norway without opening an AS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">4. <strong>Holding AS \u2013 Parent company for investments<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>An advanced structure used to hold shares in other companies (e.g. multiple JSCs).<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purpose: tax optimization, asset protection and profit reinvestment<\/li>\n\n\n\n<li>Dividends received: non-taxable if reinvested between ASs<\/li>\n\n\n\n<li>Requires: establishment of a special JSC as a holding company<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Advantages:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax-free dividend distribution (intra-group)<\/li>\n\n\n\n<li>You can sell an AS you own and collect the profit without immediate taxation<\/li>\n\n\n\n<li>Ideal for more complex business structures or investments<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Suitable for:<\/strong> antreprenori care vor s\u0103 creeze un grup de firme, investitori, consultan\u021bi cu activitate diversificat\u0103.<\/p>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">General steps for setting up a company in Norway<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Getting a Norwegian D-number or ID<\/strong><\/li>\n\n\n\n<li><strong>Opening a bank account (for AS)<\/strong><\/li>\n\n\n\n<li><strong>Registration in the Br\u00f8nn\u00f8ysundregistrene (business register)<\/strong><\/li>\n\n\n\n<li><strong>MVA-registrering (hvis du overstiger 50 000 NOK)<\/strong><\/li>\n\n\n\n<li><strong>Accounting and periodic reporting<\/strong><\/li>\n<\/ol>\n\n\n\n<div style=\"height:54px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Choosing the right company form in Norway depends on <strong>your business purpose, risk level, development plans and available resources<\/strong>. For simple services or freelancing, ENK is a good start. For serious business and legal security, AS is the recommended choice. If you want to expand a company in Romania, NUF is ideal, and for investment structures \u2013 Holding brings important tax advantages.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Do you want to start a company in Norway and need advice or full support? Write to us and we will help you step by step, with everything you need \u2013 from choosing the right form to registration, VAT and accounting.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Dac\u0103 vrei s\u0103 \u00ee\u021bi deschizi o firm\u0103 \u00een Norvegia, este esen\u021bial s\u0103 \u00een\u021belegi diferen\u021bele dintre principalele forme juridice disponibile: AS (Aksjeselskap), ENK (Enkeltpersonforetak), NUF (Norskregistrert Utenlandsk Foretak) \u0219i Holding. Fiecare tip vine cu beneficii \u0219i obliga\u021bii specifice, \u00een func\u021bie de obiectivele tale de afaceri, investi\u021biile planificate \u0219i riscul asumat. 1. AS \u2013 Aksjeselskap (Societate pe [&hellip;]<\/p>","protected":false},"author":1,"featured_media":349,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deschiderea unei firme \u00een Norvegia: Ghid complet pentru AS, ENK, NUF \u0219i Holding - SamTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.samtax.com\/en\/deschiderea-unei-firme-in-norvegia-ghid-complet-pentru-as-enk-nuf-si-holding\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deschiderea unei firme \u00een Norvegia: Ghid complet pentru AS, ENK, NUF \u0219i Holding - SamTax\" \/>\n<meta property=\"og:description\" content=\"Dac\u0103 vrei s\u0103 \u00ee\u021bi deschizi o firm\u0103 \u00een Norvegia, este esen\u021bial s\u0103 \u00een\u021belegi diferen\u021bele dintre principalele forme juridice disponibile: AS (Aksjeselskap), ENK (Enkeltpersonforetak), NUF (Norskregistrert Utenlandsk Foretak) \u0219i Holding. Fiecare tip vine cu beneficii \u0219i obliga\u021bii specifice, \u00een func\u021bie de obiectivele tale de afaceri, investi\u021biile planificate \u0219i riscul asumat. 1. 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Fiecare tip vine cu beneficii \u0219i obliga\u021bii specifice, \u00een func\u021bie de obiectivele tale de afaceri, investi\u021biile planificate \u0219i riscul asumat. 1. 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