A D-number can in practice be compared to a Norwegian national identity number for individuals who do not have a permanent residence in Norway.

When is a D-number required?

A D-number may, among other things, be required if you:

• Need a Norwegian tax card
• Need to become a customer of a Norwegian bank or financial institution
• Need an account with the Norwegian Central Securities Depository
• Receive social security benefits from Norway
• Own real estate in Norway
• Hold a role in a legal entity, for example as a board member
• Need an HMS card for work in the construction and civil engineering sector or cleaning industry

D-numbers are issued by the National Population Register (Folkeregisteret), which is part of the Norwegian Tax Administration (Skatteetaten).

Acconor helps with D-numbers – without unnecessary extra steps

For international companies and individuals, the D-number process can seem complicated, particularly because identity verification and supporting documentation are required.

As an authorised accounting firm in Norway, Acconor can verify the individual’s identity and issue a certified copy of their passport (“rett kopi”), where the applicable requirements are met.

This means that, in many cases, it is not necessary to have the passport certified by a notary or another external authority.

We can assist with

• Assessing whether a D-number is required
• Preparing and submitting the D-number application
• Identity verification and certified passport copy (“rett kopi”)
• Coordinating the required documentation
• Guidance on the practical requirements for registration in Norway

Who can verify identity?

A certified copy of a passport may, among others, be issued by:

• A Norwegian public authority
• A Norwegian lawyer
• A Norwegian authorised accounting firm, such as Acconor
• A Norwegian authorised or registered auditor
• A Nordic police authority
• A foreign authority with notarial competence

Get help with your D-number in Norway

Acconor assists international companies, owners, board members and other individuals in obtaining a D-number as part of establishing and operating a business in Norway.

Contact us for assistance with your D-number application and the practical requirements.

With extensive experience and established internal procedures, we help ensure a smooth and compliant establishment of your Norwegian branch – from preparing the documentation to registration and commencement of operations.

A NUF registration is often relevant for companies that wish to carry out business activities in Norway without establishing a separate Norwegian limited company (AS). The appropriate structure depends, among other things, on the scope and duration of the activities and the company’s overall presence in the Norwegian market.

Our assistance includes

• Preparation of the complete documentation required for NUF registration, including supporting documents
• Registration of the Norwegian branch with the Brønnøysund Register Centre
• Coordination and communication with Norwegian authorities
• Assessment of registration requirements and the nature and scope of activities in Norway
• ID verification and applications for D-numbers for the branch’s representatives

We can also assist with

• Norwegian VAT registration (MVA)
• Employer registration
• Posting of employees and related employment matters
• Practical establishment and ongoing administration
• Accounting and compliance for Norwegian branches

AS or NUF?

We help you assess whether a NUF is the right solution, or whether establishing a Norwegian limited company (AS) would be more appropriate based on your company’s activities and long-term plans in Norway.

The choice is not simply a matter of registration. It should also reflect how the business will actually operate in Norway, including its organisation, employees, premises and ongoing activities.

Contact us

Are you considering business activities in Norway? Acconor can help you assess the available options and ensure a correct and efficient NUF registration.

Contact us for a no-obligation discussion about your plans for Norway.

For most foreign companies, the choice will typically be between:

• Norwegian limited company (AS) – a separate Norwegian legal entity
• Norwegian branch (NUF) – a Norwegian-registered branch of the foreign company

In some cases, a combination of an AS and a NUF may also be relevant.

There are other types of Norwegian business structures, but for international companies looking to establish a genuine business presence in Norway, AS and NUF are normally the most relevant alternatives.

AS or NUF – what is the difference?

The fundamental difference is that an AS is a separate Norwegian legal entity, while a NUF is a registered Norwegian branch of the foreign company.

The choice has implications for, among other things, liability, administration, taxation, accounting, organisation and how the Norwegian activities are structured and operated.

Norwegian branch – NUF

A NUF (Norskregistrert utenlandsk foretak) is a Norwegian-registered branch of the foreign company.

This means, among other things:

• The foreign company is registered in Norway and establishes a Norwegian branch.
• The branch is not a separate legal entity.
• The foreign company is responsible for the branch’s obligations.
• The branch is registered in the Norwegian Register of Business Enterprises and receives a Norwegian organisation number.
• The branch can be registered in the Norwegian VAT Register if the requirements for VAT registration are met.
• The branch may have a Norwegian business address, depending on the company’s circumstances.
• The Norwegian activities may in certain circumstances create a permanent establishment in Norway, regardless of whether the company operates through a NUF or another structure.

A NUF can therefore be a relevant solution for a foreign company that wants to operate in Norway without establishing a separate Norwegian company.

Norwegian limited company – AS

A Norwegian AS is a separate Norwegian legal entity, typically established as a subsidiary of the foreign company.

This means, among other things:

• A Norwegian limited company is incorporated.
• The Norwegian AS is a separate legal entity.
• Articles of incorporation and articles of association must be prepared.
• The company must have a Norwegian registered business address and an organisation that meets Norwegian requirements.
• There are requirements regarding the board of directors and, depending on the company, potentially a managing director.
• The minimum share capital is generally NOK 30,000.
• The Norwegian company is, as a general rule, responsible for its own liabilities.
• The foreign parent company is not automatically liable for the Norwegian company’s obligations unless, for example, it has provided a guarantee or otherwise assumed liability.

An AS can therefore be a suitable solution for companies that want to establish a more permanent and independent presence in Norway.

Which structure should you choose?

There is no single solution that is right for every company.

The choice between an AS and a NUF should, among other things, be assessed based on:

• The expected scale of the company’s activities in Norway
• Whether the company will employ people in Norway
• Whether the company will have an office, warehouse or other premises
• How long the company expects to operate in Norway
• Requirements from customers and business partners
• Tax and VAT considerations
• Accounting and reporting requirements
• Liability and risk considerations
• The need for an independent Norwegian organisation
• The company’s preferred administrative and organisational structure.

For some companies, a NUF may be the simplest solution. For others, a Norwegian AS may be more appropriate.

The key consideration is therefore not simply how the company should be registered, but how the business will actually operate in Norway.

Can the structure be changed later?

Yes. A company’s needs may change as its activities in Norway develop and grow.

For example, a company may initially operate through a NUF and later establish a Norwegian AS if the Norwegian business becomes more extensive and requires a separate organisation.

However, it is advisable to consider the long-term structure from the outset. This can help avoid unnecessary restructuring, costs and administration later.

We help you choose the right solution

At Acconor, we help international companies assess which business structure and setup best suits their activities in Norway.

We can assist with:

• Assessment of AS vs. NUF
• Registration of a Norwegian AS or NUF
• Clarification of Norwegian registration requirements
• VAT and tax matters
• Permanent establishment
• Norwegian business address and practical establishment matters
• Banking and other matters related to starting operations
• Accounting and reporting
• Ongoing administration.

Planning to establish your business in Norway? We help you put the right structure in place from the start.