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Doing Business in Norway

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Doing Business in Norway Doing business in Norway Copyright @ 2019 Arntzen de Besche Publisher: Arntzen de Besche Design: Idéverkstedet AS Production: Frode Fjellberg AS Photo: canstockphoto.com / thinkstockphotos.com / AdobeStock / iStockphoto Warning and Disclaimer The information in this book is for general information purposes only and does not claim to be comprehensive or provide legal or other advice. Arntzen de Besche Advokatfirma AS accepts no responsibility for loss which may arise from accessing or reliance on infor- mation contained in this book. The book is current as of its date of publication and do not necessarily reflect the present law or regulations. The contents of this book are protected by copyright under international conventions. Users are permitted to read the contents and make copies for their own personal use. They may also give copies (in paper or electronic form) of reasonable extracts on an occa- sional basis free of charge to colleagues and clients for their personal use, on terms that (i) Arntzen de Besche Advokatfirma AS is acknowledged as the source, (ii) the text is not altered in any way and (iii) the attention of recipients is drawn to this Warning and Dis- claimer. All other use and copying of any of the contents of this site is prohibited unless the prior written consent of Arntzen de Besche Advokatfirma AS is obtained. ISBN 978-82-990261-8-5 The practice at Arntzen de Besche Law Firm dates back to 1870. Today, our 130 lawyers in Oslo, Trondheim and Stavanger serve Norwegian and foreign business clients in nearly all fields of the law. We are dedicated to providing advice and expertise at the highest levels, and we have time and again achieved extraordinary results following the distinctive vision of our founders. Client service is the foundation goal of every law firm. Every day, our cohe sive team of lawyers focus intensely on solving our clients’ most important problems. Our main objec- tive is to assist our clients in the best possible way. We cannot succeed without continuous work and relentless search for improvements. In our day to day work assisting our clients, we always seek to achieve excellence within the profession, thus helping the clients attain their objectives. By publishing a new edition of Doing Business in Norway we want to give the reader an updated summary of the core elements of Norwegian law. We sincerely hope that this publication will be of interest to companies and individuals exploring business opportu- nities in Norway. Although the book covers a number of legal subjects, the intention is limited to providing a brief outline of each area of the law. We hope that you will find this introduction useful and readable. Arntzen de Besche Håvard Sandnes Erlend Haaskjold Andreas Nordby Managing Partner Litigation Partner, Editor Litigation Partner, Editor 3 Svartisen is Norway’s second largest glacier and covers more than 370 square kilometres. The highest point on the glacier rises to 1,595 metres above sea level. The name Svartisen comes from ‘svartis’, or ‘black ice’, an old word used to describe the deep blue colour of the ice and the contrast with the white snow and newer ice on the glacier plateau itself. The lowest part of the glacier is just 20 metres above sea level, making it easily accessible to tourists and glacier walkers. CONTENT INTRODUCTION ...................................................13 BRANCHES ...............................................................59 General ................................................................................ 14 General ...............................................................................60 FORMS OF DOING BUSINESS ..................17 INSOLVENCY ...........................................................65 General .................................................................................18 General ............................................................................... 66 LIMITED LIABILITY TAX SYSTEM ............................................................73 COMPANIES ..............................................................21 General ................................................................................74 Private and public limited liability companies ........22 Tax administration ..........................................................74 Incorporation ....................................................................23 Tax treaties ........................................................................74 Company capital ..............................................................25 Entities subject to tax ....................................................75 Shares and shareholders’ rights ..................................26 Rate of tax .........................................................................76 The general meeting .......................................................27 Interest ................................................................................77 COMPANY MANAGEMENT ..........................................29 PARTICIPATION EXEMPTION ....................................78 The board of directors ....................................................29 Qualifying investments / General Manager ...............................................................31 Shares in limited liability companies .........................78 The corporate assembly ................................................32 Investments in partnerships Auditor ................................................................................32 and hybrid entities .........................................................80 Representation of the company and Investments in securities’ funds ................................80 authority to sign for the company ..............................33 Investments in other equity instruments .................81 Investments in non-equity instruments ...................81 DISTRIBUTION OF EQUITY .........................................36 Dividend .............................................................................36 BUSINESS TAXATION ...................................................84 Capital reduction .............................................................36 Depreciation .....................................................................84 Merger or demerger .........................................................37 Research & Development (NO: Skattefunn) ........... 86 Repayment following liquidation ...............................37 Tax consolidation .............................................................87 Capital increase ................................................................37 Exit taxes ........................................................................... 88 Tax residency .................................................................... 88 FINANCIAL INSTRUMENTS ....................................... 42 Taxation of non-residents ............................................90 General ............................................................................... 42 Withholding taxes ..........................................................90 Convertible loans ............................................................ 42 Mergers and reorganisations .........................................91 Warrants shares ............................................................... 43 CFC regime ........................................................................92 Warrants ............................................................................ 43 Scope of rules .................................................................. 96 Share capital reduction .................................................44 Documentation ............................................................... 99 Advance Pricing Agreements ...................................... 99 MERGERS AND DEMERGERS BETWEEN LIMITED COMPANIES .............................46 SPECIAL TAX REGIMES ...............................................102 Merger ................................................................................46 Taxation under the Petroleum Tax Act ....................102 Demerger ...........................................................................48 Exploration costs ...........................................................103 Dissolution and winding-up ........................................49 Capex ................................................................................103 Board liability ...................................................................50 Alternatives for unused losses – sale or refund ........ 104 Removal and decommissioning PARTNERSHIPS ...................................................53 (plugging and abandonment) ................................... 104 General ............................................................................... 54 Transfer of license interests ....................................... 104 6 Refund of tax value of exploration costs ................105 Holiday ...............................................................................131 Hydro-electric plants ....................................................105 holiday pay . ......................................................................131 Tonnage tax .....................................................................106 HOURS OF WORK ........................................................132 Svalbard ............................................................................108 Introduction
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