General partnership
Ansvarlig selskap med delt ansvar DANorway
What it takes to form, own and run a general partnership in Norway, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Owners' liability
Unlimited: the owners answer with their own assets
Officialbrreg.noRead 14 Oct 2026
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General partnership with shared liability (DA) where the partners have shared liability for the company’s obligations.
Owners
At least 2
Directors
Does not apply
Minimum capital
None
Officialbrreg.noRead 14 Oct 2026
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There are no requirements for capital contributions in connection with establishing a general partnership.
Formation fee
NOK 3,883 (about €369)
Officialbrreg.noRead 14 Oct 2026
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Registration of organisations with personally liable owners that are to be registered in both registers costs NOK 3,883 if submitted digitally and NOK 4,398 if submitted on paper.
Tax on profit
Through owners
Officiallovdata.noRead 14 Oct 2026
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ansvarlig selskap, herunder ansvarlig selskap med delt ansvar
Notary needed: NoResident director needed: NoFormed online: Yes
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Not required
- Paying up the capital
- A participant need not contribute more than the partnership agreement or the Act requires (selskapsloven s.2-6(1)); the agreement states whether participants are to contribute and the value of contributed assets (s.2-3(2)); unless otherwise agreed a contribution falls due at once (s.2-6(2)). There is no capital requirement.
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Deltaker plikter ikke å gjøre innskudd i selskapet i større utstrekning enn det som følger av selskapsavtalen eller av denne lov.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A general partnership must have at least two partners.
- A local company secretary
- Not required
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Mandatary roles required in a general partnership are partners.
- A local registered agent
- Not required
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d. den kommune der selskapet skal ha sitt hovedkontor
Each year, at the registry
- Annual registry fee
- Free
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Submitting the annual accounts is free of charge.
- Accounts on the public record
- Small exempt
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selskap som ikke er partrederi og som i året har hatt mindre enn fem millioner kroner i salgsinntekt og et gjennomsnittlig antall ansatte færre enn fem årsverk dersom antallet deltakere ikke overstiger fem
- Audit for a small company
- Not required
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A general partnership is obliged to have an auditor, if at least one of the following conditions are met:
- Audit
- Audit duty only where operating revenue is NOK 7 million or more, balance sheet total NOK 27 million or more, or ten man-years or more.
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A general partnership is obliged to have an auditor, if at least one of the following conditions are met:
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the DA are in our records.
What is public
- Directors
- Public
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Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
- Beneficial owners
- To those with a legitimate interest
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Enhver har rett til å få tilgang til opplysninger og dokumenter som er registrert i Foretaksregisteret.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Not a separate taxpayer (skatteloven § 2-2 (2) a); each participant is taxed on its share of the partnership’s wealth and income.
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ansvarlig selskap, herunder ansvarlig selskap med delt ansvar
- CFC rules in Norway
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution under the Partnerships Act (selskapsloven) s.2-37 to 2-41: the partners' meeting decides to dissolve (or a participant can demand dissolution on the grounds in s.2-37(2)), the decision is notified at once to the Register of Business Enterprises, which announces it and warns creditors to come forward within six weeks (s.2-39); the partners' meeting winds the company up, and when the liquidation accounts are approved the liquidator notifies the register that the company is wound up (s.2-41(8)).
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Beslutning om oppløsing treffes av selskapsmøtet.
- Statutory fee
- Free
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Dissolution and striking off are free of charge in both the Central Coordinating Register for Legal Entities and the Register of Business Enterprises.
Every business in Norway
VAT
- Standard rate
- 25%
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Other rates
- 15% Food and drink
- 15% Water and sewage services
- 12% Passenger transport, cinema tickets, room rental and similar
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Alminnelig sats 25 % Næringsmidler (mat og drikke) 15 % Vann- og avløpstjenester 15% Persontransport, kinobilletter, utleie av rom, med mer 12 %
- Registration threshold
- NOK 50,000 · about €4,756
turnover of VAT-liable goods and services; 12 months
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- A foreign company
- The same threshold applies; needs a local tax representative
A business without a place of business or domicile in Norway must be registered with a representative resident or established in Norway, who is jointly liable for filing and payment. The representative requirement does not apply to businesses resident in the United Kingdom or in listed EEA states.
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Beløpsgrensen for registrering er 50 000 kroner (uten merverdiavgift) for virksomheter og de fleste organisasjoner.
- Returns filed
- Depends on the business
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De fleste betaler merverdiavgift annenhver måned.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Norway on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Ansvarlig selskap med delt ansvar (DA)
- ISO 20275 code
- CF5LSecondary GLEIF, Entity Legal Forms code list