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Norway Prepared by Lex Mundi Member Firm, Advokatfirmaet Thommessen AS Guide to Doing Business Norway Prepared by Lex Mundi member firm, Advokatfirmaet Thommessen AS This guide is part of the Lex Mundi Guides to Doing Business series which provides general information about legal and business infrastructures in jurisdictions around the world. View the complete series at: www.lexmundi.com/GuidestoDoingBusiness. Lex Mundi is the world’s leading network of independent law firms with in-depth experience in 100+ countries. Through close collaboration, our member firms are able to offer their clients preferred access to more than 21,000 lawyers worldwide – a global resource of unmatched breadth and depth. Lex Mundi – the law firms that know your markets. www.lexmundi.com Doing Business in Norway 2020 DOING BUSINESS IN NORWAY | 2020 Table of Contents ABOUT THOMMESSEN ...........................................3 OTHER FORMS OF TAXATION ..............................15 Taxation of non-resident corporations .............15 NORWAY AT A GLANCE ...........................................4 Value added tax ..................................................15 LEGAL SYSTEM ..........................................................5 Financial activity tax ............................................15 FOREIGN INVESTMENT ............................................5 Stamp duty ...........................................................15 Incentives, guarantees and funds Real estate tax ......................................................15 to foreign investors ...............................................6 EMPLOYMENT .......................................................16 BUSINESS ENTITIES ..................................................7 General .................................................................16 Introduction ............................................................7 Local requirements before Limited liability companies ...................................7 hiring employees ................................................16 Shareholders ..........................................................7 Employment contracts and Financial reporting and auditing types of employment ..........................................16 requirements ........................................................7 Working hours .....................................................17 The board of directors and the Holiday entitlement ............................................18 managing director .................................................8 Sick leave and sick pay .......................................18 Directors’ duties and liability ................................8 Parental leave ......................................................18 Voting ......................................................................8 Termination of employment .............................19 Registered offices ..................................................9 Restrictive covenants .........................................20 Branches .................................................................9 Posted workers ....................................................20 Partnerships ...........................................................9 Costs of employment ..........................................20 Accounting ..............................................................9 MARKETING ARRANGEMENTS ..............................21 AQUISITIONS ..........................................................10 Agency ...................................................................21 Sources of information .......................................10 Distribution ...........................................................21 Competition law ...................................................10 Franchising ...........................................................21 Formalities private companies ...........................10 Formalities public companies ............................10 INTELLECTUAL PROPERTY ....................................22 Patents ..................................................................22 REAL ESTATE ...........................................................11 Trademarks ..........................................................22 Ownership and transfer of real property ........11 Designs ..................................................................23 Construction ........................................................11 Copyright ..............................................................23 Lease of business premises ...............................12 Trade secrets and confidential information ....................................23 TAXATION OF NORWEGIAN LIMITED LIABILITY COMPANIES ...........................................................13 Unfair marketing .................................................23 General structure ................................................13 Right of information and securing of evidence ..........................................................23 Interests ...............................................................13 Capital gains and dividends................................13 PRODUCT LIABILITY ...............................................24 Tax losses .............................................................14 DISPUTE RESOLUTION ...........................................25 Transfer pricing ...................................................14 The Norwegian courts .........................................25 Arbitration ............................................................25 Advokatfirmaet Thommessen AS 2 DOING BUSINESS IN NORWAY | 2020 About Thommessen Thommessen is one of Norway’s leading com- At Thommessen, we enable our clients to achieve mercial law firms, with offices in Oslo, Bergen, their objectives by understanding their chal- Stavanger and London. Since our foundation in lenges and opportunities. Our advice is clear, 1856, we have been closely involved in most of well-founded and practically oriented, and is the defining developments in Norwegian industry based on an in-depth understanding of the fac- and commerce. Our clients are Norwegian and tors affecting the interests of our clients, whether international businesses, in both the private and commercial, technological, societal, political or public sector. We assist businesses with transac- global. tions, complex projects and dispute resolution in all commercial law disciplines. As one of the We assemble teams of lawyers who complement biggest law firms, both in terms of headcount each other and work closely with our clients. and revenues, we can offer a deep bench within Many of our nearly 200 lawyers are leading the key legal areas important for businesses in experts in their field in Norway, and a number of Norway, whether Norwegian or foreign. A sig- them are admitted to the Supreme Court. nificant portion of our day‑to‑day work is for This brochure contains a concise overview of the international clients with projects in Norway. Norwegian legal system and the most common questions which arise in relation to doing busi- ness in Norway. CONTRIBUTORS/CONTACT PERSONS Oil and gas | Renewable energy and infrastructure M&A Employment Tax and duties June Snemyr // Thomas Abrahamsen // Stein Kimsås‑Otterbech // Marius Holm Rynning // Partner Partner Partner Partner +47 51 20 80 06 +47 51 20 80 00 +47 23 11 11 74 +47 23 11 13 87 +47 412 84 877 +47 971 87 810 +47 414 20 515 +47 414 55 657 [email protected] [email protected] [email protected] [email protected] Advokatfirmaet Thommessen AS 3 DOING BUSINESS IN NORWAY | 2020 Norway at a glance POPULATION 5,367,580 (January 2020) CURRENCY Norwegian krone: NOK 8.945 = USD 1 (August 2020) LANGUAGES Norwegian is spoken throughout the country. The level of spoken and written English is in general high and is used extensively in business relations. Most of the larger businesses and law firms have employees who speak German, French and Spanish. CENTRAL GOVERNMENT Norway is a constitutional monarchy with a parliamen- tary democratic system of government. Public power is formally distributed among the Government (the executive), the Storting (the legislature) and the courts (the judiciary). Following the election in 2013, Erna Solberg’s Govern- ment was appointed by King Harald V on 16 October 2013. The current government represents the Con- servative Party (C) the Liberal Party (L), and the Christian Democratic Party (CDP). The next parliamen- tary election will be held in September 2021. BUSINESS CLIMATE Norway is a typical Scandinavian country with high work and business ethics and a transparent business climate. There are no cultural prohibitions on the way business is conducted. NORWAY’S POSITION IN EUROPE Norway is, with some exceptions regarding fish and agricultural products, fully integrated in the EU’s internal market and free travel through the European Economic Area (EEA) and Schengen agreements. Norway is not, however, a member of the EU and con- sequently not a member of the EU’s economical and monetary union and its currency (the euro). Advokatfirmaet Thommessen AS 4 DOING BUSINESS IN NORWAY | 2020 Legal system The Norwegian legal system is based on a combi- treaties and conventions, other countries’ law and nation of statutes and case law. The relevant legal policy and fairness considerations. sources according to the local doctrine of law are statutes, preparatory works, case law, administra- Many significant conventions and treaties have tive practices, customary practice, international been ratified by Norway, including
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