English guide to Coordinated register notification (paper form)

Last updated: 7 June 2018 .

Guide to the common form for registration in

  • The Central Coordinating Register for Legal Entities
  • The Register of Business Enterprises
  • The Value Added Tax Register
  • NAV AA-register
  • The Foundation Register
  • The Corporate Taxation Data Register

Signature requirements

Both part 1 of the Coordinated register notification, and part 2, if it is submitted, must be signed. If you do not follow the signature requirements, the notification will not be registered.

How to fill in the form

1. Business name - Navn/Foretaksnavn

1.1 The entity’s complete name

Enter the entity’s complete business name and organisation number. If the notification contains information about a new registration, the Central Coordinating Register for Legal Entities will assign the organisation number.

When reporting changes of a registered business name, you need to state the registered business name prior to the change. The new business name must be stated in field 1.2.

Bear in mind that the business name stated in this field (or in field 1.2 if the notification is about a change), is the name which will be displayed on the certificate of registration from the Register of Business Enterprises if the entity is to be registered there.

Sole proprietorship

The name of sole proprietorships must always include at the least the owner’s surname, for example Lars Holm or Holms Car Body Repairs.

Norwegian registered foreign businesses

Norwegian registered foreign businesses must state the name in the country of origin. The name for the activity in Norway must be stated in field 24.

Choosing a business name

For entities undertaking business and other entities to be registered in the Register of Business Enterprises it is vital to be careful when selecting the name. The legislation governing this can be found in the Act relating to Business Names dated 21 June 1985. You can read more about selecting a name under «Start and Run Business» on altinn.no.

NOTE! The Central Coordinating Register for Legal Entities does not check whether the legislation in the Act about Business Names have been complied with. The registering entity is responsible for doing this. On registration in the Register of Business Enterprises a check will be made to ensure that the business name satisfies the requirements in the Act relating to Business Names.

1.2 New business name

For entities registered in the Register of Business Enterprises, a change of the business name will be charged with a fee.

This field is only to be filled in if the entity is reporting a change of the registered business name. Remember that the name prior to the change must be stated in field 1.1 together with the previously assigned organisation number.

1.3 A separate name for the business

This field must only be filled in if the entity operates under a different name than the entity’s business name. If the complete name is, for example, Lars Holms Hot Dog Stand, and you only use Grill Stall in your marketing and correspondence, only the latter name must be filled in here.

2 Type of notification - Meldingen gjelder

A notification can be made about the following matters

2.1 Registration of an entity not registered previously
2.2 Change in registered information or new information
2.3 Decision to dissolve an entity
2.4 Striking off an entity

If the notification refers to information about the activities undertaken or owned by the entity, field 9 and field 10 must be filled in. The notification must be submitted to the Central Coordinating Register for Legal Entities in connection with transfer/takeover and closure/termination of activities. Notification must be submitted to the Central Coordinating Register for Legal Entities in connection with transfer/takeover or winding down/terminating activities.

Transfer of an activity may take place, for example, when a limited company buys a hairdressing saloon from another limited company. Both entities must in this case report the change to the Central Coordinating Register for Legal Entities on separate forms.

  • The entity buying/taking over the activity must state the date for the purchase or takeover of the activity in Field 9a. Field 10a must be filled in with information about the previous owner.
  • The seller/transferor must state the date for the sale/transfer of the activity in Field 9b. Field 10b must be filled in with information about the new owner.

If the activity has been terminated or been closed, the date of termination or closing down must be stated in Field 9b. A notification that an activity is being terminated or wound down does not mean that the entity is struck off the Central Coordinating Register for Legal Entities. If you wish to strike off the entity, you must tick for this in Field 2.4. Limited companies and some other types of companies must be wound down pursuant to the rules in the company legislation, while other entities will be struck off when all activities have been permanently terminated. Pay particular attention to the fact that Field 2 in Part 2 of the form also must be filled in when the notification includes takeover, transfer or winding down/termination of an entity for which VAT is applicable.

2.1 Entity not previously registered

Tick here only if the entity previously has not been registered the Central Coordinating for Legal Entities.

If you register a new entity when you take over an existing business, you must also tick field 9a for purchase/takeover. Field 10a must be filled in with information about the previous owner. If a new entity is being registered in connection with the start of a new business, the starting date must be entered in Field 9a of the form.

NOTE: A new entity is not created if there has been only a change of ownership of shares in a limited company, a partnership or the like. In such cases no notification of a new entity need to be submitted, but rather a notification to change the information registered about the entity. A general partnership must in such cases submit notification of change of partners.

2.2 Changes/new information

If the entity is already registered in the Central Coordinating Register for Legal Entities, in most cases you will have to tick Field 2.2, «Changes/New information». This applies even if the entity is applying to register in one of the affiliated registers with the Central Coordinating Register for Legal Entities, in which it is not yet registered. If, for example, a sole proprietorship is already registered in the Central Coordinating Register for Legal Entities and then submits a notification to be registered in the Register of Business Enterprises, the «Changes/New information» field must be ticked.

If the change or new information is about a decision to dissolve or strike off the entity, there are fields for this that must be ticked.

Always fill in the entity’s organisation number and registered name in field 1.1.

Otherwise only fill in the fields that apply for the change.

If the change means that registered information is to be deleted without being replaced by new information, you put «utgår» (to be omitted) in the relevant field.

Pursuant to section 6 of the regulations governing fees for services from the Brønnøysund Register Centre, there is a fee for entities registered in the Register of Business Enterprises when making certain changes.

This applies to the following changes:

  • decision about decrease in capital
  • decision to merge
  • decision to demerge
  • change of business name, including change of name due to conversion:
    – from a general partnership with joint liability (ANS) to a general partnership with shared liability (DA), and also the reverse
    – from a limited company (AS) to a public limited company ASA), and also the reverse
    – from a co-operative (SA) to a limited company (AS) or public limited company (ASA)
  • Change of partner, including stepping down from being a partner in a general partnership with joint liability (ANS), a general partnership with shared liability (DA), an inter-municipal company (IKS) and a jointly owned shipping company
  • Change of liability proportions in a general partnership with shared liability (DA), an inter-municipal company (IKS) and a jointly owned shipping company with shared liability (DA)
  • Change of general partner in a limited partnership (KS).

2.3 Decision to dissolve the entity

For most types of companies in the Register of Business Enterprises, this field must be used when winding down the entity. For limited company, public limited company, limited partnership, general partnership, co-operative and inter-municipal company, dissolution and closure are undertaken in two stages. When it is reported that an entity is to be dissolved, it cannot be struck off before the time limit for creditors has expired and the liquidation accounts have been approved by an authorised body.

The field to be ticked must also be used for notifications about dissolution for merger and demerger.

Most other types of companies are struck off without prior notification. This applies to sole proprietorships, companies with limited liability, jointly owned shipping companies, municipal business enterprises, county municipal business enterprises, associations and other entities. See the instructions under Field 2.4.

2.4 Striking off an entity

This field must be used if the entity is to be struck off all registers (the Central Coordinating Register for Legal Entities and affiliated registers). Bear in mind that when you wish to strike off an entity and at the same time register a new one, two forms must be filled in.

Remember to state in field 9b what is to be done with the entity’s activities.

Striking off only from affiliated registers

It is possible to be struck off from one of the Central Coordinating Register for Legal Entities’ affiliated registers without being struck off from the Central Coordinating Register for Legal Entities and/or other affiliated registers.

Striking off from the VAT registration list

This is to be reported as termination/closing down in the Coordinated register notification, part 2 – complement for VAT Register.

Striking off from the Register of Business Enterprises

Most types of organisation are struck off because they have ceased to exist. Consequently, they must be struck off all registers. However, for companies with limited liability, foundations, associations and other entities, the rule is that they must be struck off from the Register of Business Enterprises when business operations have been closed down for good.

Sole proprietorships which have the right to be registered, but are not under the obligation to register in the Register of Business Enterprises, can also be struck off from the Register of Business Enterprises without having ceased to exist. If the entity in such cases wishes to be registered or continue to be in the Central Coordinating Register for Legal Entities, notification of separate striking off from the Register of Business Enterprises must be entered in Field 26. If so, Field 2.4 of the form must not be ticked.

3 Registration in other registers - Registrering i andre registre

Here you specify which affiliated register the entity is to be registered in. Field 3 must be filled in when the entity is to be registered in an affiliated register that it has not previously been registered in.
Field 3.3 and field 3.4 apply to registration of information in the NAV Aa Register.

Foundations

The form has no separate field to be ticked for registration in the Foundation Register. The Lottery and Foundation Authority is automatically notified of all foundations reporting registration in the Central Coordinating Register for Legal Entities. A fee must be paid for the registration in the Foundation Register. The rates are given in the regulations dated 21 December 2004 for the Foundation Act. Foundations running a business are not liable to pay a fee to the Foundation Register but rather to the Register of Business Enterprises for new registrations.
3.1 The Register of Business Enterprises.

3.1 The Register of Business Enterprises

The Register of Business Enterprises is in general a register for enterprises conducting business in Norway.

A fee must be paid for registration in the Register of Business Enterprises. The rates are stipulated in the regulations dated 16 December 2003, no. 1551, for fees for services from the Brønnøysund Register Centre.

Which entities must be registered in the Register of Business Enterprises

Some types of entities are, pursuant to the Act, under the obligation to register or have the right to register in the Register of Business Enterprises.

Sole proprietorships are under the obligation to register in the Register of Business Enterprises if they employ more than five employees in permanent positions as their main employment or undertake trade with goods bought to be sold. «Main employment» means a position where the person works more than 20 hours a week. Sole proprietorships that are not under the obligation to register still have the right do so.

Condominium flat owner that have been converted into individual units pursuant to a petition lodged after 1 January 1998 are obliged to register in the Register of Business Enterprises if they have nine or more sections. Condominium flat owner with eight or fewer sections have the right to register in the Register of Business Enterprises. Condominium flat owner flats that have been converted into individual units pursuant to a petition lodged before 1 January 1998 are not obliged to register.

Limited companies, public limited companies, co-operative, limited partnerships, general partnerships and such, must always register in the Register of Business Enterprises.

Other types of companies, such as companies with limited liability, foundations and associations, only need to register in the Register of Business Enterprises if they conduct business activities. Business activities means activities of some duration and a certain scope, established with the intention to yield or in reality yielding financial profits.

Foreign entities must register in the Register of Business Enterprises if they conduct business activities in Norway or on the Norwegian continental shelf.

Also see the overview in Field 8 of the form, or under «Start and Run Business» on altinn.no.

Remember to include the necessary attachments – see the overview «Required attachments/enclosures for new registrations and changes in the Register of Business Enterprises».

3.2 The Value Added Tax Register

Those operating a business with a turnover that comes under the provisions in the Act relating to Value Added Tax, are under the obligation to be registered in the Value Added Tax Register. In order to be able to register the entity, you must fill in the necessary information in Section 2 of the form. On initial registration, you do not need to submit the form until you reach the amount limit. See separate guidelines to Section 2.

Further information is available at www.skatteetaten.no.

Please note that you can also register online at altinn.no.

See «Start-and Run Business» on altinn.no, which is a tutorial where you can find simple answers to common questions about the rules for starting and running your own business.

3.3 Employees/others receiving payment or compensation

An employee is any person employed by another and receiving payment or other compensation for services rendered.

3.4 Activities in several locations

Entities reporting that they are or will be operating business activities in several locations will be contacted by the Central Coordinating Register for Legal Entities about additional information that must be submitted.

4 Head office address (business address/office address) Hovedkontorets adresse (forretningsadresse/besøksadresse)

Entities operating a business

State the business address, i.e. the head office’s street address or location.

Foreign entities

State the business address in the country of origin.

Other entities

State the entity’s office address.

5 Postal address - Postadresse

Entities that have a specific postal address, for example a P.O. Box, must state this in addition to the head office business address/visiting address.

6 Enterprise's location - Virksomhetens beliggenhetsadresse

If the entity’s operations is located at a different address than the head office, this address must be stated here. If the activities are not bound to fixed premises or locations, but rather are ambulatory (for example building and construction), the address of the administrative location of the entity, or alternatively the permanent location of attendance must be entered.

If it operates in multiple places, tick the field for this in field 3.4. The entity will then receive additional information on how to report this. If so, do not fill in field 6.ken in several locations, tick the field for this: Field 3.4. The entity will then receive additional information on how to report this. If so, do not fill in field 6.

7 Submitter/chargeable - Innsender/gebyransvarlig

The submitter will be used as the addressee for all types of feedback on the notification, which means that confirmation and other letters, register printouts and the like will be sent to the submitter. This person is also responsible for paying fees to the Register of Business Enterprises.

If the field for the submitter has not been filled in, feedback, fee requests and the like will be sent to the entity. If the submitter has previously been assigned a customer number by the Brønnøysund Register Centre, this must be stated.

Case reference/attention for the submitter

Here the submitter can state a separate reference for the case if desired.

8 Type of entity - Organisasjonsform

This field must only be filled in when submitting notification of a new entity. Tick the appropriate place for the type of entity to be registered. Only one alternative can be ticked. As a general rule, an entity cannot change the type of organisation without first being struck off and established again as a new entity.

Which forms of entity that are obliged to or have the right to register in the Register of Business Enterprises, appear from the references in the field and the guidance for field 3.1.

European businesses

European forms of incorporation that are common to all countries within the EU and EEA area. This includes European Companies (SE), European Cooperative Societies (SCE) and European Economic Interest Groupings (EEIG). It must be specified in field 26 which of these forms of incorporation the registration concerns. For more information about attachment requirements, contact the Register of Business Enterprises or visit our website brreg.no.

Other body corporate

This form of incorporation is used by a strictly limited group of entities, and only when none of the other organisation types are relevant. Examples of entities in this category include embassies, reindeer grazing districts and mountain region boards.

9a Incorporation of entity. Launch or purchase of enterprise - Stiftelse av enhet. Start eller kjøp av virksomhet.

Date of foundation

State the date when the entity was founded.

For older entities that do not have accurate information about the foundation date, it is sufficient to state the year of foundation. The date of foundation must also be stated for Norwegian registered foreign businesses.

Sole proprietorships are not required to state the date of foundation.

Launch of enterprise

Entities launching business activity, for example when a limited company acquires a shoe shop from another limited company, must state the date of purchase here.

Purchase/Sale

For an enterprise to be accepted as purchased or sold, the same activities must be continued under the ownership of another entity. These conditions must be met: The assets that are necessary elements in the enterprise such as raw materials, production equipment, stocks, contracts and others, must in their entirety or essentially be transferred in one transaction. If the assets that are part of the enterprise are sold separately so the enterprise cannot continue, notification of closure of the enterprise need to be submitted.

Stock sales or changes of partners in general partnerships are not considered as purchase or sale of an enterprise.

A purchase or an acquisition of an enterprise must be reported when the enterprise is continued with a new type of company, even if the owner(s) is the same. This may be the case when changing from a sole proprietorship to a limited company.

Bear in mind that when a notification is submitted about the purchase/sale of an enterprise, any employees in the entity will automatically be transferred to the acquiring entity if they are not reported as leaving the entity via NAV AA register.

9b Sale or closure of enterprise - Salg eller nedleggelse av virksomhet

Sale of an enterprise

If the notification relates to the sale of an enterprise, for example when a limited company transfers a shoe shop to another limited company, the date of transfer must be stated here.

See also the guide to field 9a about purchase or sale of an enterprise.

Closure/termination of enterprise

An enterprise is closed down if its production of goods and/or services for some reason is ceased completely. The enterprise also ceases if:

  • A new owner launches a completely new business/production of goods and/or services in the same premises.
  • A new owner moves the entire former enterprise to a new location in another municipality.
  • It is moved to another municipality and a completely new business/production of goods and/or services is started with the .same owner.

If the enterprise is closed down, tick the field for this and enter the date of the closure. Please note that a notification of closure of an enterprise does not mean that the entity is being struck off. If you wish the entity to be struck off, tick the box for «Striking off entity» in field 2.4.

10a Purchase/takeover of enterprise from - Kjøp/overtakelse av virksomhet fra

Give information about the previous owner if the entity has purchased or taken over an enterprise. State the previous owner’s organisation number if there is such a number.

10b Sale/transfer of enterprise to - Salg/overdragelse av virksomhet til

Give information about the new owner if the entity has sold or transferred an enterprise to another entity. State the new owner’s organisation number if this exists.

11 Type of business/trade - Virksomhet/bransje

Information about the activity of the business is the basis for assigning the entity an industrial code. The industrial code is assigned pursuant to Standard Industrial Classification (SN2007). The industrial code is used to prepare statistics describing the Norwegian business and industry/ labour market according to business/trade.

Give as accurate a description as possible of the activities carried out or to be carried out. Bear in mind that it is not sufficient to state a general overriding purpose. Therefore you must state what will be produced/sold and/or which services/activities will be carried out. Make sure that you make it clear which category the business/trade belongs to.

Here are some examples of how detailed the description must be:

  • Agriculture: – Growing of cereals – Raising of dairy cattle
  • Transport: – Freight transport by road – Taxi operation
  • Industry: – Manufacture of household and sanitary goods and of toilet requisites – Manufacture of builders ware of plastic
  • Trade: – Agents involved in the sale of timber and building materials – Wholesale of electrical house- hold appliances and machines – Retail sale of meat and meat in specialised stores
  • Building and construction: – Site preparation – Construction of residential and non-residential buildings – Plumbing, heat an airconditioning installation
  • Consultancy: – Business consultancy activities – Consultancy services in soft ware development of customer- specified software

If the entity operates in several lines of business, you must enter each of these in order of priority according to the amount of turnover or employment.

Entities that do not operate business activities must state the activity undertaken. Examples include marching bands or sports clubs.

Norwegian registered foreign businesses must state the business activity being conducted in Norway, or must state what the basis for the registration is.

If you are submitting a notification of changes, you must state what the new activity is and give the date this came into force. If the entity has started additional activities, you must also state the prior activities.

12 General manager, owner, business manager or other contact person - Daglig leder, innehaver, forretningsfører eller annen kontaktperson

Sole proprietorships

Sole proprietorships must always state who the owner is. By owner we mean the person who has unlimited personal liability for the sole proprietorship’s obligations. You must also state who the general manager is, if the entity has one.

Foreign entities

Foreign entities with business premises in Norway must state who the general manager is for the entity in Norway, if such a manager has been elected. If there is no chosen general manager, enter another contact person.

Foreign entities without business premises in Norway which undertake a VAT-mandatory business, states the entity’s Norwegian representative. If the Norwegian representative is a legal person, a contact person must also be stated. If the entity is organised as a sole proprietorship in the country of origin, you must state the owner.

Other types of entities

Other types of entities must state the general manager or a business manager. By general manager/business manager we mean the person who has the day-to-day administrative management of the entity, and who is authorised to represent the entity externally in matters connected with the day- to-day management. If the entity does not have a general manager/business manager, you have to state a contact person.

National identification number/d-number/organisation number

For individuals you must make sure that the national identity number is entered in addition to the person’s name and residence address, cf. section 7 of the Act relating to the Central Coordinating Register for Legal Entities.

For legal persons you must state the organisation number and business address.

For foreign nationals you must state the d-number, i.e. a separate number that identifies foreign nationals without a Norwegian national identity number.

Assignment of a d-number

D-number identifies foreign nationals who do not have a Norwegian national identity number. The d-number is assigned by the National Population Register and must be used in all contexts where such identification is needed by the Norwegian authorities.

For the Brønnøysund Register Centre to be able to order a d-number, the person in question must attach a certified copy of a valid identity document containing a picture, the person’s full name, date of birth, gender, expiry date, citizenship and control lines – such as a passport or a national ID card.

The copy must be certified with original signature and stamp by the entity taking the copy; either a Norwegian public authoritiy, a Norwegian lawyer, a Norwegian certified public accountant, a Norwegian state authorised or registered auditor, Nordic police authorities, Nordic embassies or a foreign entity with notary powers.

In addition the copy must be stamped by the entity that confirms the document.

We recommend that you use the form “Request for assignment of a d-number”.

Note that national identity number or d-number is only for internal use. These numbers may not be published, cf. section 22 of the Act relating to the Central Coordinating Register for Legal Entities.

13 Requested type of written language - Ønsket målform

Written communication to the entity will be in the selected form of the Norwegian language (nynorsk or bokmål).

14 Articles of association/Partnership agreement - Vedtekter/selskapsavtale

State the date when the articles of association or partnership agreement were established or changed. This field must be filled in for registration in the Register of Business Enterprises and the Foundation Register, and must be filled in by all types of entities, except sole proprietorships.

The articles of association or partnership agreement must be attached when a new registration is being made. When the articles of association or partnership agreement are being changed, an updated copy must be attached.

15 Capital in companies, public limited companies, partnerships and foundations - Kapital i aksjeselskap, allmennaksjeselskap, kommandittselskap, stiftelser med flere

In the upper section of the field, enter the capital when you are registering limited companies, public limited companies, limited partnerships, foundations and others.

Here you also report capital changes, such as capital increase, implementing of capital decrease and payment of capital in limited partnerships. The boxes to be ticked indicate the type of change of capital. You must also tick for whether the subscribed capital is subject to the prospectus obligation pursuant to section 7-2 of the Securities Trading Act. It does so in cases where the subscription is addressed to 100 or more persons and applies to an amount of at least EUR 100,000.00, cf. section 7-2 of the Securities Trading Act. If the prospectus must be approved pursuant to section 7-7 and section 7-8 of the Securities Trading Act, notification must be given to the Oslo Stock Exchange, and in other cases it must be given to the Register of Business Enterprises, cf. section 7-10 of the Securities Trading Act. It is a requirement that the prospectus has already been registered with the Oslo Stock Exchange or the Register of Business Enterprises. If the prospectus has been registered by the Oslo Stock Exchange, the prospectus and other subscription material must be attached. In addition, please enclose a copy of a letter from the Oslo Stock Exchange confirming that the prospectus has been registered, or a statement from the notifiables that the prospectus has been sent to the Oslo Stock Exchange.

Limited companies and public limited companies must provide more detailed information in field 26 when the capital increase is based on authorisation from the board, convertible loans, subscription right shares or independent subscription rights. The full share capital must be paid up before registration in the Register of Business Enterprises.

Norwegian registered foreign business must state the share capital and how much of it has been paid up, if the entity is a limited company. State the capital in the national currency of the country of origin.

Savings banks that have issued negotiable primary capital certificates must state the primary capital in field 26.

The basic capital for foundations must be stated in the field for “Capital pursuant to articles of association/partnership agreement».

16 Decision to decrease capital - Beslutning om kapitalnedsettelse

In this field you report decisions to decrease capital as the basis for any notice to creditors. You must tick the applicable place for what the decrease will be used for in accordance with the minutes.

Implementation of a capital decrease after the time limit has expired must be reported in field 15.

Use field 18 to report decrease in capital in connection with a demerger.

17 Merger - Fusjon

This field must be used by limited companies, public limited companies, co-operatives and other entities that can be merged pursuant to the relevant acts.

If the merger complies with the special rules for merger between a parent company and a wholly owned subsidiary, cf. section 13-23 of the Limited Liability Companies Act and section 13-24 of the Public Limited Liability Companies Act, and section 118 of the Cooperative Societies Act, or between two companies with the same owner, cf. section 13-24 of the Limited Liability Companies Act, this must be ticked in the appropriate place.

Tick in the upper section of the field to indicate whether the notification refers to a transfer, i.e. dissolution for a merger, or an acquiring of a company. When reporting dissolution for a merger, it must also be ticked in field 2.3 for the decision to wind up the entity. Both the transferring company and the acquired company must submit a notification.

Cross-border mergers

If there is a merger between Norwegian and foreign businesses, tick for «cross border merger». A cross-border merger is reported in four steps. Contact the Register of Business Enterprises for more information.

Fill in the field with the business name, organisation number and address of the enterprise that is part of the merger. If there is not enough space, field 26 can be used.

If the notification concerns a merger plan, state this in the bottom part of the field.

After the creditor deadline has expired, a notification must be submitted implementing the merger for all the enterprises taking part in the merger.

Co-operatives

If a merger decision for a co-operative requires approval by the Foundation Authority, the enterprises cannot report their decisions to the Register of Business Enterprises before such approval has been granted. Approval from the Foundation Authority must be attached to the notification to the Register of Business Enterprises. For more detailed information about the relation to the Foundation Authority, see the Act relating to Cooperative Societies.

18 Demerger - Fisjon

This field must be used by limited companies, public limited companies, co-operatives and other entities that can be demerged according to the law.

In the field’s first section the enterprise to be demerged must state whether the demerger will lead to a capital decrease, dissolution or partial separation of assets, rights and obligations.

Tick for «Capital decrease in connection with demerger» when the acquiring enterprise is to transfer only part of its total assets, rights and obligations to one or more acquirers.
If the acquired enterprise is to transfer all its assets, rights and obligations to two or more acquireres, tick for «Dissolution to demerge with». When reporting a dissolution for a demerger, you must also tick for the decision to dissolve the entity in field 2.3.

If the acquired enterprise is a housing cooperative or co-operative, and only intends to separate a part or parts of its total assets, rights and obligations to one or more acquirers, tick «separating part(s) of the enterprise to».

The acquiring enterprise(s) must tick for «to acquire ». Both the acquired enterprise and the acquiring enterprises must submit notification.

Cross-border demergers

If it concerns a demerger between a Norwegian and a foreign business, tick «cross border demerger». Notification of a cross-border demerger needs to be reported in four steps. Please contact the Register of Business Enterprises for more information.

Fill in the field with the business name, organisation number and address of the enterprise(s) that is part of the demerger. If there is inadequate space, field 26 can be used.

If the notification concerns a demerger plan, state this in the bottom part of the field.

After the creditor deadline has expired, a notification about the implementation of the demerger for all the enterprises taking part, must be submitted.

Co-operatives

If a demerger decision for a co-operative requires approval by the Foundation Authority, the enterprises cannot report their decisions to the Register of Business Enterprises before such approval has been granted. Approval from the Foundation Authority must be attached to the notification to the Register of Business Enterprises. For more detailed information about the relation to the Foundation Authority, see the Act relating to Cooperative Societies.

19 Board of directors, partners etc. - Styre, deltakere og annet

Registration in the Central Coordinating Register for Legal Entities

The field must be filled in if the entity has a board, partners, general partner or owner municipality.

Foundations and condominium flat owner

All foundations must have a board. Enter the entire board (chair of the board, deputy chair , board members, deputies and observer(s)) with national identity numbers, names and addresses.

Registration in the Register of Business Enterprises

The following types of incorporation must have a board:

  • limited companies
  • public limited companies
  • housing cooperatives
  • house building cooperatives
  • condominium flat owners
  • european co-operatives
  • european company
  • associations/clubs/organisations
  • county municipal business enterprises
  • mutual insurance companies
  • inter-municipal companies
  • municipal business enterprises
  • pension funds
  • co-operatives
  • foundations
  • savings banks
  • public corporations

General partnerships, limited partnerships and jointly owned shipping companies report the board if they have one.

Norwegian registered foreign business with business premises in Norway must enter the board, if such has been elected particularly for the business in Norway. The board and/or general partners in the country of origin must be stated in field 26.

Gender representation in the board

Some enterprises have certain obligations connected to gender representation in the board. For more information about rules and exceptions, please have a look at the specific acts of law that apply to the individual organisation types.

Organisation types with a conditional requirement for gender representation in the board, must on each election of representatives to the board, consider whether they are subject to such a requirement. This information must always be reported on initial registration. If the requirement for gender representation in the board should change, this must be reported together with the changes that are made to the board.

Note: Types of organisations that are subject to an unconditional requirement for gender representation in the board are not required to report this information.

Organisation types that are subject to a conditional requirement for gender representation in the board

  • House building cooperative (of more than 1,000 members)
  • Co-operatives (of more than 1,000 members). Exceptions: The rules on gender representation shall not apply to co-operatives , if one of the genders accounts for less than five percent of the total number of natural persons who are members of the enterprise when the election is held.
  • Mutual insurance companies (of more than 1,000 members) Exceptions: The rules on gender representation do not apply to mutual insurance companies if one of the genders accounts for less than five percent of the total number of natural persons who are members of the enterprise when the election is held.
  • Limited liability companies (if wholly owned by the state, if it is a subsidiary to such a company or a subsidiary of a state enterprise)

Organisation types that are subject to an unconditional requirement for gender representation in the board

  • Public limited liability companies
  • Inter-municipal companies
  • State enterprises
  • Health trusts
  • Regional health authorities
  • European companies

If an enterprise is subject to gender representation requirements, both genders must be represented as follows:

  • If the board has two or three board members, both genders must be represented.
  • If the board has four or five board members, each gender must be represented by at least two.
  • If the board has six to eight board members, each gender must be represented by at least three.
  • If the board has nine board members, each gender must be represented by at least four, and if the board has more board members, each gender shall have at least 40 percent representation.
  • The same rules apply to deputy board members.

When two or more board members are to be elected among the employees, both genders shall be represented. The same applies to deputy board members. However, this shall not apply if fewer than twenty percent of the enterprise’s total number of employees are of one gender when the election is held. If board members are elected by the employees, this shall be reported in the form.

State the entire board (chair of the board, deputy chair of the board, board members, deputy board members and observer(s) with complete national identity numbers, names and addresses for initial registrations and changes.

Remember to label any employee representatives with a «D» for «elected by the employees» in the field for special information. For limited companies and public limited companies, it can be stated whether a member or deputy member elected by the owners represents a particular class of shares (A, B or C) in the field for «special information».

The following entities must state the partners

  • general partnership
  • jointly owned shipping company
  • inter-municipal company

State the names of all the partners for new registrations and later changes. Use a separate attachment if the form has inadequate space for all the partners.

Municipal business enterprises and County municipal business enterprises need to state the owner municipality.

General partnerships with shared liability and inter-municipal companies must state the liability share as a percentage or fraction in the field for liability proportion. Limited partnerships must state who the general partner is.

Role holders may be natural persons or in some cases legal persons. Fill in names, addresses (postal number and place) and national identity numbers or organisation numbers, cf. section 7 of the Act relating to the Central Coordinating Register for Legal Entities. Foreign nationals must state the d-number, see the instructions for field 12. National identity numbers/d-numbers are only for internal use, and will not be published, cf. section 22 of the Act relating to the Central Coordinating Register for Legal Entities.

The documentation that has to be attached can be seen in the list of required attachments for registration and changes in, respectively, the Central Coordinating Register for Legal Entities and the Register of Business Enterprises.

20 Signature - Signatur

State who has been assigned a signature. A signature is an authorisation to act and sign on behalf of the entity in business matters. Signature rights may be assigned to role holders, named persons or entities. If none of the standard alternatives in the form can be used, the signature agreement can be entered under «Other signature agreement ».

If the signature is assigned to named persons, you must state the name, address and national identity number of the person(s) assigned this right under «Other signature agreement». Foreign nationals must state the d-number, see the instructions for field 12. The national identity numbers /d-numbers are only for internal use, and will not be published, cf. section 22 of the Act relating to the Central Coordinating Register for Legal Entities,

If several persons have signature rights, it must be clear whether they hold this right separately or jointly. Limitations beyond this cannot be registered. Make sure that the signature agreement that is reported, s in accordance with the entity’s articles of association or partnership agreement.

In case of changes, all those who are entitled to sign for the entity after the change must be stated.

Norwegian registered foreign business

If persons affiliated with the Norwegian enterprise have been assigned the right to sign, this must be stated. The right to sign cannot be limited to only apply to the activities in Norway.

21 Power of procuration - Prokura

State who has been assigned power of procuration. The authority to bind a business per procurationem is an authorisation in the same way a signature is, but it is not as comprehensive. The proxy cannot without explicit authorisation transfer or mortgage the entity’s real property or movable assets that can be registered in the Norwegian Ship Registers or the Norwegian Civil Aircraft Register, or act on its behalf in legal proceedings.

If the power of procuration is assigned to named persons, you must state the name, address and national identity number of the person(s) assigned this right under «Other requirements of power of procuration». Foreign nationals must state the d-number, see the instructions for field 12.) National identity numbers /d-numbers are only for internal use, and will not be published, cf. section 22 of the Act relating to the Central Coordinating Register for Legal Entities.

If several persons have been assigned a power of procuration, it must be made clear whether they have this authority separately or jointly. Restrictions beyond this cannot be registered.

For later changes, all the proxies must be listed.

Norwegian registered foreign business

If persons affiliated with the Norwegian activities are assigned power of procuration, this must be stated. Power of procuration cannot be limited to only apply to the activities in Norway.

22 Auditor - Revisor

Registration in the Central Coordinating Register for Legal Entities

This field must be filled in if the entity has an auditor.

Registration in the Register of Business Enterprises

As a general rule, the enterprise must have an auditor. If not based on legislation or regulations, there is no obligation to have an auditor if the entity has five or less liable partners and/or an annual turnover lower than NOK 5 million.

For limited liability companies in particular

A limited liability company is in principle obliged to have an auditor. The general meeting may, however, decide that the company’s annual accounts are not to be audited. The following terms must be met for a limited company to decide that its annual accounts should not be audited

  • The operating revenues are lower than NOK 5 million and the balance sheet lower than NOK 20 million. The average number of employees must be 10 or fewer full-time equivalents, cf. section 7-6 of the Limited Liability Companies Act.
  • The company must not be engaged in running a pharmacy or a law firm or be approved as a lottery operator pursuant to the Lottery Act, cf. the Auditors Act section 2-1 fourth paragraph.
  • The company cannot be the parent company of a group of companies, cf. the Auditors Act Section 2-1 fifth paragraph.
  • The company must not be subject to the supervision of the Financial Supervisory Authority of Norway, cf. the Auditors Act section 2-1 sixth paragraph.
  • The company must not be subject to audit by the tax authorities.

The minutes from the general meeting showing the decision to waive audit, must be enclosed with the notification.

The general meeting’s decision to waive audit does not take effect until it is registered in the Register of Business Enterprises.

Special requirements

The auditor must be approved by the Financial Supervisory Authority of Norway and registered in the Register of Auditors. The following companies may have an auditor who is not registered in the Register of Auditors

  • inter-municipal companies
  • municipal business enterprises
  • county municipal business enterprises

Filling in

The field must be filled in with the auditor’s business name, address and organisation number, cf. section 7 of the Act relating to the Central Coordinating Register for Legal Entities.

Note that the field has a line for the auditor’s signature. If the auditor signs in this field, the attachment of a separate declaration of acceptance is not required. However, if confirmation of paid-up capital is required, a separate declaration of this must be attached.

Particularly for limited companies:
If the annual accounts of the company are not to be audited, please tick this here. In addition, state the date when the general meeting approved to waive audit.

23 Accountant - Regnskapsfører

Special requirements

The accountant must be approved by the Financial Supervisory Authority of Norway and registered in the Register of Accountants .

Filling in

The field must be filled in with the accountant’s name/business name, address and organisation number. State the national identity number/d-number if the accountant does not have the right to register in the Central Coordinating Register for Legal Entities.

Note that the field has a line for the accountant’s signature. If the accountant signs in this field, the attachment of a separate declaration of acceptance is not required.

24 Name and address etc. for the business in Norway - Navn og adresse med mer for virksomheten i Norge

Norwegian registered foreign business with business premises in Norway

State the business name and business address in Norway. The entity may have a separate business name in Norway or use the same business name as in the country of origin.

25 Group/enterprise group - Konsern/foretaksgruppe

The Central Coordinating Register for Legal Entities requires information about entities that are part of a group or enterprise group, cf. section 6 first paragraph k of the Act relating to the Central Coordinating Register for Legal Entities. Entities that are part of a group or enterprise group are under the obligation to report particular information to the Central Coordinating Register for Legal Entities, cf. the regulations dated 9 February 1995 relating to registration of legal persons in the Central Coordinating Register for Legal Entities. Tick off if the entity is part of a group or enterprise group or if there has been a change in the group structure. The entity will receive further information on how to report this.

26 Other remarks/information - Andre merknader/opplysninger

Here you report information that you do not find a place for in the other fields of the form. Attach a separate sheet if there is inadequate space. Examples of information to be reported here are

Limited companies and public limited companies

  • authorisation to the board to increase the share capital through a new subscription. When reporting a capital increase based on authorisation from the board, converting loans, issued subscription right shares or independent subscription rights, information must be provided on the date when the board authorisation was granted, the loan was raised or the subscription right shares or subscription rights were issued. If the reported capital increase comes from different authorisations (for example authorisation from the board and converting a loan), specification must also be given as to how the capital increase is distributed.
  • authorisation to the board to acquire own shares for ownership or mortgaging
  • authorisation to the board to acquire shares in the parent company for ownership or mortgaging
  • authorisation to the board to raise a loan with the right to demand shares issued (convertible loan)
  • decision to raise a loan with the right to demand shares issued (convertible loan). When reporting a capital increase based on authorisation from the board of directors, converting loans, issued subscription right shares or free-standing subscription rights, information concerning the date when the authorisation to the board of directors was given, the loan taken out, or the subscription right shares or subscription rights were issued, must be provided. If the reported capital increase comes from different authorisations (for example authorisation from the board of directors and converting a loan), specification must also be given as to how the capital increase is distributed.
  • authorisation to the board for distribution of dividend
  • agreement, that has to be reported, with shareholders or members of the company’s administration etc.
  • decision to issue subscription right shares. When reporting a capital increase based on authorisation from the board, converting loans, issued subscription right shares or independent subscription rights, information about the date when the board authorisation was granted. , the loan was raised or the subscription right shares or subscription rights were issued, must be provided. If the reported capital increase comes from different authorisations (for example authorisation from the board and converting a loan), specification must also be given as to how the capital increase is distributed.decision to issue free-standing subscription rights. When reporting a capital increase based on authorisation from the board of directors, converting loans, issued subscription right shares or free-standing subscription rights, information concerning the date when the authorisation to the board of directors was given, the loan taken out, or the subscription right shares or subscription rights were issued, must be provided. If the reported capital increase comes from different authorisations (for example authorisation from the board of directors and converting a loan), specification must also be given as to how the capital increase is distributed.

Limited partnerships

Limited partnerships which have changed limited partners must provide information about this.

Savings banks

Savings banks that have issued negotiable primary capital certificates must state the primary capital.

Norwegian registered foreign businesses

Norwegian registered foreign businesse must provide the following information about the main business enterprise in the country of origin:

  • type of entity
  • registration number and the name of the register, if the entity is registered in a public business enterprise register
  • general partners/board of directors. State the name, address and date of birth.
  • signature agreement.  State the name, address and date of birth.
  • state whether the entity is wholly owned by Norwegian nationals or a Norwegian business enterprise.

Information about whether the entity runs its business in Norway exclusively must also be given

Public sector entities

Public sector entities must state the name and organisation number of the superior entity.

For all types of entities

  • Resignation inaccordance with section 4-6 of the Act relating to the Register of Business Enterprises. State the role(s) resigned from. Notification of own resignation from a role as a partner will be charged with a fee. See the instructions for field 2.2.
  • Separate closing down from the Register of Business Enterprises. see the instructions for field 2.4.
27. Notification address - Varslingsadresse

It is obligatory to register a notification address.

Only new entities have to register a notification address.

The notification addresses will be used by public authorities to notify the entity whenever important information is available in Altinn. The addresses will only be available for public authorities.

If you are going to change this information later, you have to do so in the entity’s profile in Altinn.

The entity must have at least one notification address.

28 Signatures - Underskrifter

The notification must be signed in order to be approved.

Those who sign the notification confirm that the information provided is correct, and that they are aware that providing incorrect information is a punishable offence, cf. section 189 of the General Civil Penal Code.

The decision of who is to sign this notification is made according to where the entity is to be registered.

If the notification only relates to the Central Coordinating Register for Legal Entities, it must be signed by the board, a person authorised to sign on behalf of the entity, the general manager, the business manager or another contact person. In the case of sole proprietorships, the owner must sign.

When registering in the Norwegian Foundation Register, the notification must be signed by a person authorised to sign or all the members of the board.

Registration in the Register of Business Enterprises

The notification to the Register of Business Enterprises must be signed by persons authorised to sign on behalf of the entity or all notifiers.

For sole proprietorships, it is the proprietor who is obliged to submit the notification. In general and limited partnerships, each partner is obliged to submit notification unless the partnership is organised with a board. In that case, the obligation to submit notification is subject to each member of the board. In all other enterprises, the reporting obligation rests with each individual member of the board.

Newly elected board members who have not signed the notification, must enclose a declaration of acceptance, confirming that they have taken on the assignment.

At the initial registration and when changing partners in a general partnerships, partners who have not signed the notification, must attach a declaration of acceptance for registration in the Register of Business Enterprise.

For Norwegian registered foreign businesses in Norway, the notification must be signed by the person autorised to sign for the entity or the notifiers. The notifiers are the board of the Norwegian enterprise. If such a board does not exist, the person responsible is the general manager of the Norwegian enterprise.