Closing a limited company
Last updated: 24 February 2026.
When you close your company, it is important to follow the correct order of steps.
As a general rule, the general meeting must decide that the company is to be dissolved. There is no fixed deadline for notifying the Register of Business Enterprises, but the notification should be submitted without undue delay.
Once the decision to dissolve has been made, the board is responsible for closing the company and they take on the duties of the general manager.
You must notify the dissolution using the Coordinated register notification form in Altinn.
You must attach the minutes from the general meeting showing the decision to dissolve the company.
Once the dissolution has been registered, the company’s status will be shown as “under liquidation”. This status must also appear on letters, invoices and any other documents used in communication with others.
When the dissolution is registered in the Register of Business Enterprises, a notice announcing the decision to dissolve the company is published. The notice informs the company’s creditors that they must submit any claims to the chair of the board within six weeks of the announcement date. The name and address of the chair will be included in the notice.
All creditors with a known address must, where possible, also be notified directly by the company.
There are several tasks you must complete with the Norwegian Tax Administration before you can request the company to be deleted from the register.
The Tax Administration provides a guide on the steps involved.
Once the creditor deadline has expired, and the relations with any creditors have been settled, the general meeting can approve the final liquidation accounts. The final liquidation accounts have to be audited, unless the company has registered the decision to waive audit.
Please note that closing must be reported to the Register of Business Enterprises no later than one year after the registration of the dissolution decision. It it takes longer, the district court can take over the liquidation.
You have to enclose
- minutes from the general meeting showing that the liquidation accounts have been approved
You must notify the Register of Business Enterprises that the company is closing without undue delay once the creditor deadline has expired and the general meeting has approved the final liquidation accounts, audited if required . This is submitted through the form Coordinated register notification in Altinn. You must attach the minutes from the general meeting showing that the final accounts have been approved.
Once the closing has been registered with the Register of Business Enterprises, you must send the liquidation accounts to the Register of Company Accounts.
Please note that the request for closing must be submitted to the Register of Business Enterprises no later than one year after the decision of dissolution was registered. If more time passes, the district court may take over the process of closing the company.
The general meeting may revoke the decision to dissolve the company, if it has not made distributions or has insufficient equity.
You must report the revocation to the Register of Business Enterprises as soon as possible
Upon revoking, the general meeting must also elect a board and auditor/waive of audit, if this does not already exist. The auditor and the new board members and deputy board members must also confirm taking on the assignment by signing the form.
You must enclose
- minutes from the general meeting showing the resolution of revoking the dissolution, election of the board and auditor/waive of audit