Starting Your Business in Norway: An Expat’s Guide

Published on November 13, 2025 and written by Cyril Jarnias

Relocating to Norway to start a business presents a tremendous opportunity for entrepreneurs seeking new horizons. This Scandinavian country, known for its economic stability and favorable business environment, provides an ideal framework for developing innovative projects.

However, navigating an unfamiliar legal and administrative landscape can be challenging for expatriates, especially when considering the specific requirements for establishing a business in Norway.

This guide aims to provide entrepreneurs with the necessary tools to successfully establish their operations by understanding key steps, from obtaining visas to decoding tax obligations, including understanding Norwegian business culture, to transform this venture into genuine entrepreneurial success.

Key Steps to Establishing a Business in Norway as an Expatriate

Administrative Procedures for Business Formation in Norway:

• Prepare a detailed business plan.
• Choose the legal form of the business.
• Check business name availability and reserve it.
• Open a professional bank account and deposit share capital (for AS, minimum 30,000 NOK).
• Prepare and file incorporation documents (articles of association, proof of capital, etc.).
• Complete the registration form with Brønnøysundregistrene via the Altinn platform.
• Obtain an organization number (required for taxation, invoicing, etc.).
• Register with tax authorities and apply for a VAT number if annual turnover exceeds 50,000 NOK.

Main Types of Business Structures and Specific Conditions for Expatriates:

Structure Type	Abbreviation	Minimum Capital	Liability	Conditions for Expatriates
Sole Proprietorship	ENK	None	Unlimited	D-number or F-number required
Limited Liability Company	AS	30,000 NOK	Limited to invested capital	Share capital, Norwegian address
Foreign Company Branch	NUF	None	Variable	Address in Norway, compliance with local rules
Cooperative	SA	Variable	Variable	Members, specific bylaws

• Non-EU/EEA nationals must obtain a specific entrepreneur residence permit.
• A Norwegian address is mandatory.
• D-number (temporary residence) or F-number (permanent residence) required.

Permits and Licenses by Business Sector:

• Certain activities are regulated (restaurants, healthcare, transportation, etc.).
• Check if specific licenses are needed from relevant authorities before starting operations.
• Permits may require proof of professional qualifications and a clean criminal record.

Tax Considerations and Social Obligations:

• File and pay corporate or income taxes according to structure.
• Mandatory VAT registration if turnover > 50,000 NOK/year.
• Submit VAT and income declarations via the Altinn portal.
• Social security: register business and employees with NAV (Norwegian Labour and Welfare Administration).
• Pay social security contributions, employer and employee contributions.

Resources and Support for Foreign Entrepreneurs:

• Grant programs and innovation support, particularly through Innovation Norway.
• Access to incubators and accelerators (StartupLab, Angel Challenge, etc.).
• Advisory and support platforms (Altinn, Brønnøysundregistrene, UFE Norway).
• Assistance services for domiciliation, recruitment, taxation (specialized consultants).

Practical Tips on Norwegian Business Culture and Professional Networks:

• Communication is direct, transparent, and egalitarian.
• Emphasis on trust, punctuality, and individual responsibility.
• Decisions are often made collectively.
• Recommended to join professional networks like the French-Norwegian Chamber of Commerce, or participate in local events (meetups, forums, clusters).
• English proficiency is sufficient in most sectors, but learning Norwegian facilitates integration and business relationships.

Key Takeaways:

Establishing a business in Norway requires administrative rigor, adaptation to local culture, and anticipation of tax and regulatory obligations. Support systems and the transparency of the Norwegian system are assets for motivated foreign entrepreneurs.

Legal Structures and Administrative Procedures in Norway

Legal Structure	Main Characteristics	Advantages	Disadvantages	Legal and Financial Requirements
Enkeltpersonforetak (Sole Proprietorship)	Single owner. Unlimited liability. No minimum capital required.	Simplified formalities. Flexible management.	Unlimited personal liability. Limited access to financing.	No minimum capital. Mandatory registration.
Aksjeselskap (AS, Limited Liability Company)	Separate entity. Liability limited to contributions. Minimum capital: 30,000 NOK. Minimum one shareholder. Board of directors required.	Protection of personal assets. Structure suitable for growth.	Higher formation costs. Accounting and administrative obligations.	Minimum capital 30,000 NOK. Filing of articles of association. Board of directors.
Allmennaksjeselskap (ASA, Public Limited Liability Company)	Entity for large companies. Minimum capital: 1 million NOK. Transferable shares listed on stock exchange. Board of directors required.	Access to financial markets. Possibility of public offering.	Heavy formalities. Strict governance. High costs.	Minimum capital 1 million NOK. Board of directors. Auditor.

Other Possible Structures

• Ansvarlig selskap (ANS/DA, General Partnership/Limited Partnership): Minimum two partners, unlimited liability (ANS) or partial (DA), no minimum capital.
• NUF (Norskregistrert Utenlandsk Foretak, Branch of Foreign Company): Extension of foreign company, no separate legal personality, reduced obligations for certain activities.

Administrative Procedures for Business Registration in Norway

1. Obtaining a Norwegian Identification Number (D-number or Fødselsnummer)
   • Essential for all non-resident founders or legal representatives.
   • Process to be completed with police or Norwegian embassy.
2. Choosing and Verifying Business Name
   • Search for unique name via Brønnøysundregistrene registry.
3. Registration with Business Registry (Brønnøysundregistrene)
   • Filing of incorporation documents and other required papers.
   • Assignment of organization number (Organisasjonsnummer).
   • Mandatory registration for most legal forms.
4. Opening a Professional Bank Account
   • Deposit required share capital (according to chosen structure).
5. VAT Registration
   • Mandatory if turnover exceeds 50,000 NOK over 12 months.
6. Obtaining Sector Licenses and Permits
   • Certain sectors (restaurants, transportation, healthcare, etc.) require specific authorizations from competent authorities.

Resources and Services for Expatriates

• Multilingual official platforms offering guides and business creation assistance.
• Consulting services (legal, tax, administrative) specialized for foreigners.
• Contact centers (Brønnøysundregistrene, Innovation Norway) providing guidance and support.
• Assistance with obtaining D-number, drafting articles of association, and regulatory compliance.

Practical Tips for Navigating the Norwegian Administrative System

• Prepare all necessary documents in advance (passport, proof of address, articles of association…).
• Use Brønnøysundregistrene digital services to expedite procedures.
• Seek assistance from local expert (lawyer, accountant) to ensure compliance.
• Verify specific requirements for your business sector during preparation phase.
• Anticipate processing times for obtaining identification numbers and licenses.
• Prefer email communication with authorities, who typically respond quickly and in English.
• Take advantage of resources offered to new entrepreneurs, such as webinars, workshops, and free consultations.

The key to successful establishment in Norway lies in preparation, understanding local obligations, and optimally using available support services.

Tax Considerations and Access to Funding for Expatriate Entrepreneurs

Tax Implications for Expatriate Entrepreneurs in Norway

Expatriate entrepreneurs establishing businesses in Norway face several tax obligations and specificities:

Tax Type	Rate / Main Rule	Key Remarks
Corporate Tax	22%	Applies to profits earned
VAT (MVA)	25% (standard rate)	Reduced rate of 12% or 15% for certain sectors. Registration required from 50,000 NOK annual turnover
Social Security Contribution	11.1% for self-employed	Payable in addition to profit tax
Capital Gains	22% (assets), 37.84% (shares/dividends)	Higher rate for gains on shares and dividends
PAYE Tax (foreigners)	25% (income up to 642,950 NOK/year)	Simplifies tax management for temporary stays

Exemptions and Special Regimes

• 10% Deduction for Foreigners: Valid for two years after arrival, replacing other deductions (particularly travel/housing expenses)
• Mortgage Interest Deduction: Applicable tax deduction system
• Double Taxation: Existing tax treaties, particularly with France, to avoid double taxation

Funding Options for Foreign Entrepreneurs

Funding Source	Description	Key Points
Government Grants	Innovation support programs, local aids	Strict conditions, often sector-specific
Bank Loans	Access through local banks, possible state guarantee	Norwegian state guarantees up to 90% of certain loans during crises
Private Investors	Business angels, Norwegian venture capital funds	Dynamic network in Oslo and Bergen

Practical Tips for Managing Tax Obligations

• Maintain rigorous accounting and use appropriate management software
• Estimate and pay tax installments quarterly (March, June, September, December)
• Register for VAT as soon as turnover reaches 50,000 NOK
• File annual income declaration before May 31 to avoid penalties
• Request a KID number for tax payments

Strategies to Optimize Funding Access

• Prepare a clear and documented business plan, in Norwegian or English
• Leverage local incubators for funding search support
• Focus on innovative or priority sectors for Norway (energy, tech, environment)
• Explore state guarantee schemes to reassure banks

Testimonials and Anecdotes

A French entrepreneur based in Bergen recounts: “Norway offers a transparent tax system, but accounting rigor is essential. I benefited from a state-guaranteed bank loan during the energy crisis, which saved my business. Local incubators were invaluable for accessing innovation grants.”

A Moroccan entrepreneur in Oslo testifies: “VAT registration was a key step: you need to prepare as soon as turnover approaches 50,000 NOK. Procedures are digitalized, which greatly facilitates management.”

Useful Resources

• https://www.skatteetaten.no/
• https://www.innovasjonnorge.no/
• https://www.altinn.no/
• https://www.dnb.no/
• https://www.connectnorge.no/

Key Takeaways

Establishing a business in Norway as an expatriate requires proper anticipation of profit taxation, VAT, and social security contributions. Funding options are varied but require meticulous preparation. Support from local structures and rigorous management are keys to success.

Business Culture in Norway and Support Resources

Key Values of Norwegian Business Culture

• Equality: Norwegian society is based on the fundamental principle of equality, both between genders and across hierarchical levels. This equality is embodied in the Law of Jante, which values modesty, solidarity and discourages any form of individualism or ostentation. Group recognition takes precedence over individual recognition.
• Trust: Norwegian management grants a priori trust to employees. Everyone is expected to self-discipline and achieve objectives without excessive control. This trust translates into a results-oriented culture, where physical presence matters less than achieving set goals.
• Work-Life Balance: Balance between work and private life is essential. Companies prioritize flexible hours and respect personal time, contributing to strong feelings of well-being and engagement.
• Transparency and Open Communication: Transparency is valued at all levels, with direct, honest, and factual communication. Exchanges are frank, without exaggeration or evasion, and everyone is encouraged to express their viewpoint.

Flat Hierarchy and Professional Interactions

• Norwegian companies operate with a very flat hierarchy. There are few management levels, making leadership accessible and encouraging everyone’s participation in important decisions.
• Using first names, including with management, is the norm. Managers often keep their doors open, symbolizing their accessibility.
• Decisions are often made by consensus. Everyone can give their opinion, and employee input is valued as much as that of leadership.
• Autonomy and individual responsibility are encouraged: everyone is expected to take initiative in their area of expertise.

Key Value	Concrete Illustration in Business
Equality	Use of first names, rejection of hierarchical titles
Trust	No time tracking, results-oriented culture
Balance	Flexible hours, respect for personal time
Transparency	Open communication, access to information

Support Resources for Expatriate Entrepreneurs

• Incubators and Accelerators:
  • StartupLab: Major incubator based in Oslo, offering mentorship, coworking spaces, and access to vast investor network.
  • Antler: International accelerator present in Oslo, supporting entrepreneurs from ideation phase to fundraising.
• Entrepreneurial Organizations:
  • Innovation Norway: Key public organization, offering advice, grants, training, and personalized support to foreign and local entrepreneurs.
  • Norwegian Business Association: Network facilitating networking, access to sector events, and practical resources.
• Government Services:
  • Altinn: Official online information and administrative procedures platform for creating or managing businesses.
  • NAV: Norwegian Labour and Welfare Administration, offers recruitment assistance and training programs.

Examples of Concrete Support

A foreign entrepreneur can join StartupLab to access premises, workshops on Norwegian legislation, and local investors.

Innovation Norway assists with funding search, export, and access to Norwegian market, with services in English and advisors dedicated to foreigners.

Practical Tips for Integrating into Norwegian Professional Environment

• Prioritize modesty and active listening, avoid any form of boasting.
• Take initiative, demonstrate autonomy, and meet deadlines without waiting for detailed instructions.
• Address everyone, including management, by their first name and adopt informal but respectful attitude.
• Be punctual and respect agreed schedules.
• Prefer direct communication, express opinions honestly and factually.
• Show interest in life outside work, participate in social activities offered by company (outings, skiing, dugnad).

Integrating in Norway means adopting discretion, valuing the collective, and engaging confidently in a culture that prioritizes autonomy, transparency, and respect for work-life balance.