A large number of our clients are coming to Norway for a construction or assembly project. We therefore know the requirements that companies in Norway are confronted with.

One important aspect is to distinguish between a service or construction contract and hire of personnel. Another is to evaluate taxability in Norway, for both employees and the company - therefore it is for example quite important to check whether there it is carrying out a (responsible) order - or staff rental.

A Norwegian corporate tax return must be submitted in any case. This also applies if the company's income – generated in Norway – is not taxable to Norway.

 

 

 

Permanent establishment for construction & assembly projects  

In many - but not all - tax treaties there is agreed a 12-month period. This means, that a construction or assembly project is considered as a permanent establishment in Norway if it lasts longer than 12 months. When applying the set of rules, Norway basically follows the explanations of the OECD model commentary on Art. 5 (3). Any project in Norway should be considered separately in the light of the tax treaty. An individual evaluation of the tax position at project start is recommended.

 

 

 

Our services

  • Start-up evaluations
  • Identification of adequate company legal form
  • Evaluation of tax position and risks
  • Preparation of annual accounts
  • Payroll services
  • VAT compliance and filings
  • Tax returns
  • Preparation of annual accounts
  • Application of HSE cards
  • Other required administrative works

 

We use cookies

We use cookies on our website. Some of them are essential for the operation of the site, while others help us to improve this site and the user experience (tracking cookies). You can decide for yourself whether you want to allow cookies or not. Please note that if you reject them, you may not be able to use all the functionalities of the site.