Enkeltpersonforetak ENKSvalbard & Jan Mayen
What it takes to form, own and run a sole trader in Svalbard & Jan Mayen, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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har fullt personlig ansvar for gjeld og forpliktelser foretaket har
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Et enkeltpersonforetak kan ikke overdras fra en innehaver til en annen.
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Nyregistreringer av virksomheter som bare skal registreres i Enhetsregisteret koster 2181 kroner hvis du gjør det digitalt og 2746 kroner med papirskjema.
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Skatt av alminnelig inntekt fra enkeltpersonforetak beregnes med en prosentvis fastsatt del av denne inntekten og med samme satser som er fastsatt for lønnsinntekt
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the ENK.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Et enkeltpersonforetak kan ikke overdras fra en innehaver til en annen.
- 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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Small exempt
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SmĂĄ enkeltpersonforetak har normalt ikke regnskapsplikt.
- Audit for a small company
- Not required
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SmĂĄ enkeltpersonforetak har normalt ikke revisjonsplikt.
- Audit
- Small sole proprietorships normally have no audit duty; the duty starts with turnover over NOK 7 million, balance sheet total of NOK 27 million or more, or ten man-years or more (registry page).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the ENK are in our records.
What is public
Not in our records What the register shows the public is not in our records for the ENK.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
Svalbard tax law: tax on ordinary income from a sole proprietorship is calculated on a percentage-fixed part of that income with the same rates as are set for wage income. The 2026 Storting decision sets for income taxed by wage withholding a low rate of 8 per cent and a high rate of 22 per cent.
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Skatt av alminnelig inntekt fra enkeltpersonforetak beregnes med en prosentvis fastsatt del av denne inntekten og med samme satser som er fastsatt for lønnsinntekt
- CFC rules in SJ
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the ENK.
Every business in Svalbard & Jan Mayen
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for SJ.
Payment and banking services
None of the services whose lists we hold names SJ. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Enkeltpersonforetak (ENK)
- Identifier
- SJ-ENKELTPERSONFORETAKA form ISO 20275 does not list.