Can every kind of entity get an organization number?
Last updated: 1 August 2017.
All clubs and associations which are registered, will receive an organization number. Every entity which has employees, entities which pay VAT and entities registered in the Register of Business Enterprises or the Register of Foundations are obliged to register in the Central Coordinating Register for Legal Entities.
Many associations are not obliged to register
However, they can voluntarily choose to register in the Central Coordinating Register for Legal Entities. Many entities choose to do so because the bank requires an organization number when the entity wants to open a bank account.
When you are going to register a club or an association, you need to send the form Coordinated register notification in Altinn.
The registration in the Central Coordinating Register for Legal Entities is free of charge.
A parents’ working committee is an executive organ for the parent council in a school, and is therefore not an independent association.
The parents’ committee has the right to register as an association in the Central Coordinating Register for Legal Entities if
- it formally founds an association
- no other circumstances break with the principles of an association
It has to be well defined in the memorandum that the entity is an association.
You have to attach
- memorandum and articles of association showing that the entity is set up as an association.
If you own jointly or have a bus/car at your common disposal or a vehicle for the purpose of being used in May in the final year of secondary school (russebil/ russebuss), you can register the entity as a common ownership.
Before the vehicle can be registered, the persons owning or having the vehicle at their disposal have to agree on how to organize this activity.
Which type of organization should you choose?
Most buses and cars used for this purpose is owned or rented by several persons together. If you and others have bought a bus or a car together, you have what is called a joint ownership according to the law of property. The requirements of a joint ownership according to the law of property are that there has to be two or more owners, and that the ownership can be arranged in percentage or fraction. If you have joined to rent the car or bus, this can also be registered as a common ownership, because all of you use the vehicle.
What does it imply to be registered as a common ownership?
To be a part of a common ownership means that there are certain obligations to be met. The common ownership is not responsible for its expenses, but the persons using or owning the vehicle are personally liable for all expenses. Usually, the persons split the expenses, based on the ownership percentage or fraction. If you have an income connected to the bus, for instance when selling it, this amount can be paid out to you as the co-owners.
How to register a common ownership
You register the entity by filling in and sending the form Coordinated register notification in Altinn. You need to attach documentation showing that you are a common ownership. This can be an agreement between the co-owners describing what you use or own jointly, the name of the co-owners, the fraction for the co-ownership and the distribution of responsibility. If you are going to have a board, the agreement must also show which regulations apply for the election and which authority the board should have. All owners or persons with disposal of the vehicle have to sign the agreement.
If you choose the type of entity called association, it will not be the bus or car itself which will be registered, but the actual running of it. This type of entity is rarely suitable for registering this kind of bus/car. For that reason, we recommend common ownership.