{"id":4606,"date":"2025-02-18T11:06:00","date_gmt":"2025-02-18T11:06:00","guid":{"rendered":"https:\/\/acconor.com\/dk\/?p=4606"},"modified":"2026-05-18T11:14:04","modified_gmt":"2026-05-18T11:14:04","slug":"solidaransvar-i-norge-vaer-obs","status":"publish","type":"post","link":"https:\/\/acconor.com\/dk\/solidaransvar-i-norge-vaer-obs\/","title":{"rendered":"<strong class=\"title-strong\">Solidaransvar i Norge<\/strong> \u2013 v\u00e6r obs!"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">N\u00e5r danske virksomheder arbejder i Norge, kan der opst\u00e5 &#8220;solidaransvar&#8221; p\u00e5 flere omr\u00e5der &#8211; s\u00e6rligt inden for entreprise, l\u00f8n, skat, MVA og arbejdsmilj\u00f8. Ansvarsplaceringen afh\u00e6nger af, hvordan virksomheden opererer i Norge, og hvilke kontraktk\u00e6der den indg\u00e5r i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Entreprise og underleverand\u00f8rer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">I bygge- og anl\u00e6gsbranchen g\u00e6lder norske regler om k\u00e6deansvar (&#8220;kjedeansvar&#8221;). Det betyder, at en hovedentrepren\u00f8r i visse tilf\u00e6lde kan blive ansvarlig for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>manglende l\u00f8n<\/li>\n\n\n\n<li>overtid og di\u00e6ter<\/li>\n\n\n\n<li>feriepenger<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hvis en underleverand\u00f8r ikke betaler korrekt, kan arbejdstagere i nogle situationer rette krav direkte mod hovedentrepren\u00f8ren. Reglerne g\u00e6lder i brancher med <a href=\"https:\/\/acconor.com\/dk\/mindsteloen-i-norge\/\" data-type=\"post\" data-id=\"4598\">allmenngjorte overenskomster<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Skat og arbejdsgiverafgifter<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Virksomheder med aktivitet i Norge kan f\u00e5:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>registreringspligt<\/li>\n\n\n\n<li>skattepligt<\/li>\n\n\n\n<li>pligt til forskudstr\u00e6k og norsk arbejdsgiverafgift<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ved grov fors\u00f8mmelse kan styremedlemmer, daglig leder eller norsk repr\u00e6sentant i visse tilf\u00e6lde p\u00e5l\u00e6gges personligt ansvar for manglende betaling.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Moms (MVA)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Udenlandske virksomheder bliver <a href=\"https:\/\/acconor.com\/dk\/momsregistrering-i-norge\/\" data-type=\"post\" data-id=\"269\">MVA\u2011pligtige<\/a> ved 50.000 NOK oms\u00e6tning og skal registreres i MVA\u2011registeret.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>E\u00d8S\u2011virksomheder kan registrere sig <a href=\"https:\/\/acconor.com\/dk\/momsrepraesentant\/\" data-type=\"post\" data-id=\"267\">uden momsrepr\u00e6sentant<\/a><\/li>\n\n\n\n<li>Ikke\u2011E\u00d8S\u2011virksomheder skal fortsat have repr\u00e6sentant, som kan h\u00e6fte solidarisk<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Interessentskaber og joint ventures<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Deltagelse i norske ANS eller DA, arbejdsf\u00e6llesskaber eller projektbaserede joint ventures kan indeb\u00e6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>solidarisk h\u00e6ftelse (ANS)<\/li>\n\n\n\n<li>forholdsm\u00e6ssig h\u00e6ftelse (DA)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Arbejdsmilj\u00f8 og social dumping<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Norge har strenge regler mod social dumping. Myndighederne kan l\u00f8fte ansvar op i kontraktk\u00e6den, is\u00e6r i:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>byggeri<\/li>\n\n\n\n<li>offshore<\/li>\n\n\n\n<li>v\u00e6rftsindustri<\/li>\n\n\n\n<li>reng\u00f8ring<\/li>\n\n\n\n<li>transport<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Virksomheder kan blive m\u00f8dt med krav om dokumentation for l\u00f8n- og arbejdsforhold hos underleverand\u00f8rer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Hvad betyder det i praksis?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mange danske virksomheder forventer, at ansvaret stopper ved egen kontraktpartner. I Norge kan ansvaret i flere tilf\u00e6lde l\u00f8ftes opad i k\u00e6den.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derfor er det almindelig praksis at:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>kontrollere underleverand\u00f8rer grundigt<\/li>\n\n\n\n<li>kr\u00e6ve dokumentation for l\u00f8n, skat og MVA<\/li>\n\n\n\n<li>anvende kontraktklausuler om regress<\/li>\n\n\n\n<li>gennemf\u00f8re l\u00f8bende compliance\u2011kontrol<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e5r danske virksomheder arbejder i Norge, kan der opst\u00e5 &#8220;solidaransvar&#8221; p\u00e5 flere omr\u00e5der &#8211; s\u00e6rligt inden for entreprise, l\u00f8n, skat, MVA og arbejdsmilj\u00f8. Ansvarsplaceringen afh\u00e6nger af, hvordan virksomheden opererer i Norge, og hvilke kontraktk\u00e6der den indg\u00e5r i. Entreprise og underleverand\u00f8rer I bygge- og anl\u00e6gsbranchen g\u00e6lder norske regler om k\u00e6deansvar (&#8220;kjedeansvar&#8221;). Det betyder, at en hovedentrepren\u00f8r [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"menu_order":0,"footnotes":""},"categories":[57,9,8],"tags":[154,69,17,104,152,153],"class_list":["post-4606","post","type-post","status-publish","format-standard","hentry","category-arbejdsudleje-til-norge","category-entreprise-i-norge","category-termer-og-begreber","tag-arbejdsgiverafgift","tag-compliance","tag-moms","tag-mva","tag-solidaransvar","tag-underleverandoerer"],"_links":{"self":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/4606","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/comments?post=4606"}],"version-history":[{"count":2,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/4606\/revisions"}],"predecessor-version":[{"id":4608,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/posts\/4606\/revisions\/4608"}],"wp:attachment":[{"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/media?parent=4606"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/categories?post=4606"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acconor.com\/dk\/wp-json\/wp\/v2\/tags?post=4606"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}