Merger by formation of a new company
Last updated: 4 August 2026.
Merger by formation of a new company can be notified when two or more companies merge into a new company.
You report a merger upon new foundation to the Register of Business Enterprisees in two steps, containing decision to merge and the implementation of the merger. Once we have approved notifications about mergers, we will send feedback and a certificate of registration in the post.
When you report merger online in the form Coordinated register notification in Altinn, there is one common form for the acquired companies. If you are applying the old paper form, you must submit the notification of the merger decision for all the acquired companies participating in the merger.
You have one month to notify the Register of Business Enterprises about this decision, as from the time when the participating companies approve the merger plan. The one month period starts at the point of time when the last company approves the merger plan.
If the notification is not sent to the Register of Business Enterprises within the deadline, the decision is annulled.
The acquired company must attach
- minutes from the general meeting showing the approval of the merger plan
After the decision is registered and the six week creditor time limit has passed, it is possible to implement the merger. There is no time limit to notifying the Register of Business Enterprises of the implementation.
If you submit the notification of implementation electronically, there are only the companies that are formed by merger, that need to submit the notification. You must then tick that the company is to be formed upon implementing of merger on the page “Andre opplysninger om selskapet”.
The acquiring company must attach
- the memorandum of association
- the articles of association
- statement for non-cash contributions, confirmed by the auditor