Establish a Subsidiary in Norway

If you want to open a subsidiary in Norway in 2026, this guide is for you. Our local specialists explain below when to choose this business form and how they can help you register it in about one month.

Quick Facts
Independence from the parent company	Independent.
Share capital	Minimum NOK 30,000 for private limited liability company.
Company law	The main company laws in Norway are governed by the Companies Act of 1997, which outlines the legal framework for establishing, operating, and winding up companies in Norway.
Board of directors	At least one director can be a foreign national for your subsidiary in Norway.
Company name	Must be unique and approved by the Brønnøysund Register Centre.
Registration process	Register with the Brønnøysund Register Centre.
Taxation	The corporate tax rate is 22%.
VAT rate	25% is the usual rate. Whereas reduced rates of 15% are eligible for food and beverages (except for alcohol, and tobacco). Furthermore, a 12% rate is in effect for domestic passenger transport services and access to these services.
Stamp tax	A document duty of 2.5% of the market value applies to transfers of real property.
Annual reporting	Submit annual financial statements to the Register of Company Accounts.
Registered address	Must have a registered physical address for your subsidiary in Norway.
Liability of the parent company	The parent company is not liable for the subsidiary’s debts and obligations.
Filing tax return	Foreign firms must file a corporation tax return, regardless of potential tax exemptions under international agreements, and failure to do so may lead to penalties and additional taxes.
Compliance	Comply with Norwegian regulations and reporting requirements. Our company incorporation consultants can guide you in this regard.
Business permits	Check if your business activities require specific permits for opening a Norwegian subsidiary. Our company formation agents in Norway can assist you in this regard.

Is it possible to register a Norwegian subsidiary remotely?

Yes, through our dedicated services.

Who can open a subsidiary in Norway?

The subsidiary is a business form that can be used by both domestic and foreign companies.

Must I have a local partner if I want to establish a Norwegian subsidiary of my foreign company?

No, your foreign company can retain full ownership over the subsidiary.

What are the main features of a Norwegian subsidiary?

Here they are:

it can be registered as a private or public limited liability company (most clients choose the private company, as the Brønnøysund registration fee is NOK 6,825 (2026, digital filing));
it is a distinct entity from the parent company, enabling it to make its own management and business decisions;
it can also undertake any activity, without being bound to complete the same operations as the parent company;
it is taxed on its worldwide income in Norway, considering it is a domestic type of company.

Similar traits can be found in subsidiaries in other countries. And Russia is one of them. Should you be interested, requests from Russian investors can be handled by our experienced Russian partners – Регистрация компаний Норвегия.

Here is also our infographic:

What are the documents required to open a subsidiary in Norway?

The following paperwork needs to be ready when a foreign company incorporates a subsidiary in Norway:

the Articles of Association and Memorandum;
the personal information of people appointed to the board of directors and of the board chairman;
details about the structure of the company (the type of business form employed);
proof of registered address in Norway;
clearance certificate for using the premises where the company will operate;
the parent company’s registration certificate and incorporation deed;
a bank certificate attesting to the deposit of the required share capital;
a declaration stating that the shareholders are not prohibited by law from setting up a company;
proof of residency in an EEA state, the UK or Switzerland of the general manager (if any) and at least half of the board (whether or not the appointed person is a foreign citizen);
a confirmation that the share capital has been paid in (from a bank, auditor, lawyer or accountant; an auditor’s statement is needed only for contributions in kind).
power of attorney, in case of using a proxy to register the company.

What is the procedure to register a subsidiary in Norway?

The following steps need to be completed for the correct registration of a subsidiary in Norway:

trading name reservation (the name must be unique);
the Articles of Association of the subsidiary must be drafted;
the bank account must be opened to deposit the share capital;
all documents must be submitted with the Trade Register;
tax and VAT registration procedures must also be completed;
the business license must be obtained, depending on the activities to be undertaken.

The procedure for setting up a subsidiary in Norway resembles that in other countries, including Asian states. Moreover, we have partners that can help you with business expansion in such locations. So, for company formation services in Asia, feel free to contact our partners located in Japan, Hong Kong, or Singapore.

Here is also a video on this subject:

Is a Norwegian subsidiary required to bear the same name as the parent company?

No. Such a requirement applies to Norwegian branches only.

Must I appoint a resident director if I open a subsidiary in Norway?

Yes. The general manager (if any) and at least half of the board members must reside in Norway, another EEA state, the UK or Switzerland; the Ministry can grant an exemption. For situations where a resident cannot be appointed, we offer nominee director services, so you can ask for an offer.

Are there any capital requirements for opening a subsidiary in Norway?

Yes. If you opt to register it as a private limited liability company, the minimum share capital required is NOK 30,000, which is approximately EUR 3,000.

In case you would like to establish a subsidiary, a branch office or any other business form in Norway, feel free to contact our Norwegian company formation agents, who can advise on the main advantages of this business form and who can provide full consultancy services regarding any matter related to the incorporation of a business here.