Limited partnership
Kommandittselskap KSNorway
What it takes to form, own and run a limited 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
Mixed: some partners limited, at least one unlimited
Officiallovdata.noRead 14 Oct 2026
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kommandittselskap: selskap hvor minst en deltaker har ubegrenset ansvar for selskapets forpliktelser og minst en annen deltaker har begrenset ansvar med en fastsatt sum for selskapets forpliktelser uten å være stille deltaker
Owners
At least 2
Officiallovdata.noRead 14 Oct 2026
Quote
kommandittselskap: selskap hvor minst en deltaker har ubegrenset ansvar for selskapets forpliktelser og minst en annen deltaker har begrenset ansvar med en fastsatt sum for selskapets forpliktelser uten å være stille deltaker
Directors
Does not apply
Minimum capital
Not stated
The registry’s and the law’s own pages do not mention it.
Formation fee
NOK 6,825 (about €649)
Officialbrreg.noRead 14 Oct 2026
Quote
The initial registration of organisations with owners with limited liability costs NOK 6,825 if submitted digitally and NOK 7,912 if submitted on paper.
Tax on profit
Through owners
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 limited partnership has a fixed company capital, of which at least two fifths must be bound capital paid in to the company (selskapsloven s.3-1(2)). It cannot be registered until at least one fifth of each participant's contribution obligation is paid in, and a further fifth must be paid within two years of registration (s.3-5(4)). Each limited partner contributes at least NOK 20,000 (s.3-5(1)).
Quote
Minst to femdeler av selskapskapitalen skal være bunden selskapskapital som skal innbetales til selskapet
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
Quote
kommandittselskap: selskap hvor minst en deltaker har ubegrenset ansvar for selskapets forpliktelser og minst en annen deltaker har begrenset ansvar med en fastsatt sum for selskapets forpliktelser uten å være stille deltaker
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Free
Quote
Submitting the annual accounts is free of charge.
- Accounts on the public record
- Small exempt
Quote
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
Quote
øvrige regnskapspliktige hvis driftsinntektene av den samlede virksomheten eller foretakets balansesum er lik eller over terskelverdiene fastsatt i medhold av aksjeloven § 7-6
- Audit
- Audit only where operating revenue or balance sheet total reaches the aksjeloven § 7-6 thresholds or the business has ten man-years or more (revisorloven § 2-1 (2) e).
Quote
øvrige regnskapspliktige hvis driftsinntektene av den samlede virksomheten eller foretakets balansesum er lik eller over terskelverdiene fastsatt i medhold av aksjeloven § 7-6
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the KS are in our records.
What is public
- Directors
- Public
Quote
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) b); each participant is taxed on its share of wealth and income.
Quote
kommandittselskap, jf. selskapsloven § 1-2 første ledd e
- 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)). A limited partnership follows chapter 2 unless chapter 3 provides otherwise (s.1-1(2)).
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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%
Quote
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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Kommandittselskap (KS)
- ISO 20275 code
- M9IQSecondary GLEIF, Entity Legal Forms code list