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Posting workers to Norway

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The posting of workers to Norway is regulated under the Regulations of 16 December 2005 No. 1566 concerning posted workers ( Forskrift om utsendte arbeidstakere ) and the Working Environment Act (Arbeidsmiljøloven).  As a member of the European Economic Area, the above-mentioned Regulations (16 December 2005 No. 1566) transpose Directive 96/71/EC into national legislation.

For more information on all EU Directives on posting, take a look at our complete guide on EU Posted Workers Directives.

In the following sections you will find a summary of the obligations provided by Norwegian and European Law on transnational posting of workers to Norway.

Note that new amendments to the regulation on posted workers in Norway entered into force on January and March 2023. Amendments mostly apply to working conditions, documents availability and temporary workers.

Preliminary obligations for posting workers to Norway

According to Directive 96/71/EU and its national transposition, employers based in EU/EEA countries may post their workers to Norway for a provision of services, as long as preliminary conditions are fulfilled.

Foremost, the posting must be based on an agreement between the posting company and the recipient of services in Norway. Alternatively, a foreign-based company may post a worker to a place of business in Norway when both companies belong to the same group.

In general, it has to be noted that Directive 2018/957 amending Directive 96/71/EU has not been implemented yet, since the legislative process is still ongoing.

Please note that the posting of workers to Norway gives rise to a series of preliminary obligations to fulfill listed in point 2 below .

Further obligations related to the posting of workers to Norway

Below a summary of the fulfillments which apply to foreign companies engaged in business activities in Norway:

• Branch-office registration (NUF) as a foreign enterprise operating in Norway (applicable for short periods as well);
• Submission of Report RF-1199 by the enterprise awarding the work order in order to declare information about the contract and the contracting parties (applicable for work orders exceeding NOK 20,000)
• Submission of Report RF-1198 by the enterprise receiving the work order in order to declare information about personnel sent to Norway (applicable for work orders exceeding NOK 20,000);
• Registration of the company for VAT purposes (applicable for orders exceeding NOK 50,000 within 12 months);
• Submission of bi-monthly VAT returns (to be submitted even if zero until the company is cancelled);
• Application for D-number for all workers travelling to Norway;
• Registration of workers with the local police within 3 months of arrival in Norway;
• Application for tax deduction card for each employee;
• Application for HSE card for workers employed in certain sectors and activities;
• Submission of monthly wage statements (Report A-melding) even if tax deductions are not applicable;
• Maintenance of an accounting report for activities carried out in Norway;
• Annual tax return of the branch-office (both in case of taxable income and in case exemption under the DDT is claimed);
• De-registration of the branch-office (optional).

Working and salary conditions applicable during the assignment to Norway

Pursuant to the Working Environment Act (Act of 17 June 2005 No. 62), general conditions of employment apply to all posted employees and concern working time, safety, health and hygiene in the workplace, further remuneration, allowances, reimbursement, holiday pay and vacation allowance, among others.

Concerning the minimum wage requirements, Norwegian legislation sets out no statutory fixed minimum wage. Therefore, when posting workers to Norway it is necessary to consider the applicable collective bargaining agreement. Each agreement sets out the applicable minimum wage requirements.

Social security in Norway

When posted to Norway by an employer in an EU/EEA-country, an employee temporarily works in Norway. Yet he continues to be employed in another country. Thanks to the EU harmonized social system, employees posted abroad pay social contributions to the country where they are employed.

As a matter of fact, pursuant to Regulation (EC) 883/2004, the posting company must apply to the competent social institution for the issuing of an A1 Certificate for each posted worker. This document states in which country the holder pays for social security contributions. Therefore, posted workers remain under the social security system legislation of the country in which they are employed.

We at A&P would be glad to support you in the application for the A1 certificate or the multistate A1 Certificate.

Health & Safety provisions related to the posting of workers to Norway

In general, employers carry the main responsibility concerning health and safety at work. However, in case of posting workers abroad this might be different according to national legislation.

In particular, in the case of posted workers to Norway, the Norwegian principal enterprise must comply with H&S requirements and obligations. The only exception to this provision consists of the simultaneous activity carried out by two or more undertakings at the same workplace in Norway. As a matter of fact, in this case posted workers should rely on their principal for H&S requirements.

Documents’ availability during the assignment to Norway

All documents related to the posting of workers to Norway must be available at the workplace only during the period of posting. Among others, the main documents requested during inspections are personal IDs, work permits (when applicable), employment contracts, pay slips and an overview of working hours. Such documents must be available either in English, in Norwegian, Swedish or Danish. Competent authorities may request certified translations, despite not being a set requirement.

Penalties for non-compliance as defined in the Norwegian legislation

All general conditions of employment are applicable to posted workers to Norway. Any breaches of such provisions when posting workers to Norway may entail penalties in the form of administrative offences.

Accordingly, the Norwegian Labor Inspection Authority may impose a maximum non-compliance penalty of approximately NOK 1500000. In the same way, failure to register posted workers to Norway through the form RF-1198 may give rise to a penalty of NOK 2300 for each posted employee.

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Regulatory Framework

Learn more about Posting of Workers to Europe

Have a look at our in-depth guides about Posting of Workers to EU Countries. If you don’t know where to start, you can have a first look at our introduction on Posting of Workers to Europe .

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Related news, posted workers to norway: amendments to the regulation on posted workers entered into force on january 1st 2023., related info-sheet, posting workers to eu, posting workers to italy, directive 2019/1152/eu: changes for employers posting workers abroad, related services, international assignments of employees, book a video-call.

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All you need to know about the Norwegian tax report system – a-melding

Do you have employees working in Norway? Foreign enterprises with business activities in Norway are obligated to declare employment and income information for their personnel by using "A-melding".  This also applies to personnel who are non-taxable to Norway. All foreign contractors must report information i n the Assignment and employee register.

The system for reporting tax in Norway is called "A-melding" and must be submitted electronically every month.

What must be reported on the A-melding

The A-melding should contain information about the following:

• remunerations
• tax deducted
• employments in the given period
• As a reult of changes to Section 7 of the OTP Act effective from 1 January 2021, the employer has a duty to provide information in the A-melding concerning whom they have entered into an occupational pension agreement with. 

Status of employment must be declared, even if the employees have not received a salary/remuneration.

An i ncome recipients’ leave of absence must also be declared if it continues for 14 days or more. Both paid and unpaid leave of absence must be declared.

How do you submit the A-melding

The a-melding is submitted through the tax office web page.This is new solution for direct registration of the a-melding. This is a solution called A10. (Previously the A-melding was submitted trough Altinn. This is no longer possible for 2024).

The a-melding can be submitted in one of the following ways:

• An accountant, advisor, solicitor, or another representative with access can submit the a-melding for you- A10.
• You can register the a-melding directly by using the A 10 form.
• You can submit the a-melding from a payroll system integrated with the A10 system.
•  You can submit the a-melding in the new solution, called A10.

Please note that you are no longer allowed to submit the A-melding on paper.

The A-melding is sent from the legal unit (organization) registered in the Register of Legal Entities. Consequently, the system can only be used if the enterprise has applied for and received a Norwegian organization number.

Also read: A brief guide to your Norwegian tax return

The a-melding must be submitted by the 5 th of the month after the payouts were made. The deadline is the next working day if the 5th is a Saturday, Sunday , or public holiday.

Example: Information about salaries paid out on the 21 st of March must be submitted on or before the deadline,  on 5 th of April. It does not matter if these salaries are March salaries or payments in arrears for February. The A-melding submission deadline is determined by the payout date.

The employer can submit the A-melding as often as they want. This is usually done if they have several payout dates in a month.

Note that tax amounts must be transferred to the tax office bi-monthly within the 15 th of the following tax period.

For more information:  Do the right things when doing business in Norway

The tax office carries out automatic checks for every a-melding that is submitted.

The feedback states what was reported and highlights errors which must be corrected. The feedback also contains information on payments of the employer`s National Insurance contributions and payroll withholding tax, accountant number, and KID number. It is therefore important to check the feedback.

Source: Guidance - Direct registration of a-melding in Altinn

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Article first published 19 February 2018 - Updated February 2024.

Find out more about Magnus Legal’s tax services on our webpage: Corporate tax in Norway

Individual income tax return to Norway

This guide is for everyone who works in Norway or on the Norwegian continental shelf and is liable to submit a tax return to the Norwegian tax administration.

This guide includes:

• Who, what and when?
• Is it possible for you to claim any deductions?
• A-message reporting

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We share relevant and applicable information related to doing business in Norway.

Our lawyers focus on the practical implications for our clients such as:

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• How to draft and win contracts in Norway.
• How to establish and operate a Norwegian business.
• How to comply with Norwegian tax and VAT regulations.
• How to comply with Norwegian labor law.
• How to comply with Norwegian work immigration regulations.

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Corporate tax in norway - the basics for non-norwegian enterprises.

ORGANIZATION NUMBE R

CONTRACT AND EMPLOYEES

REGISTER COMPANY IN NORWAY

If your company is going to carry out commercial activity in Norway, either in the form of individual assignments or on a more permanent basis, your firm must have a Norwegian organization number. In order to obtain a Norwegian organization number, you will have to register your company in Norway or register a Norwegian branch (NUF). The branch/company in Norway must follow Norwegian rules and legislation. Access Norway can handle the registration of your company or branch in Norway, register your employees in Norway and take care of all obliged registrations in Norway.

What is a NUF (Norwegian-registered foreign company)?

Contact person in norway.

A NUF is a Norwegian branch of a foreign company. The branch in Norway is subordinate to the foreign company, and it is the foreign company which is responsible for operation of the Norwegian branch.

Register company in Norway

There are no equity requirements for the establishment of an NUF. Foreign companies which carry out commercial activity in Norway are obliged to register in the Register of Business Enterprises in Norway. Foreign companies which do not carry on commercial activity, but still require a Norwegian organization number, are entitled to register in the Register of Legal Entities.

The registration in The Register of Business Enterprises does not require that the business has a Norwegian business address.  Register company in Norway

Why register a NUF?

If you intend to carry out individual assignments in Norway or want responsibility for the operation in Norway to be directly subordinate to the company in the home country, it might be appropriate to register a NUF in Norway. There are no specific requirements regarding the type of foreign company that can be registered in Norway. Both companies with and without limited liability for their owners or partners can be registered.  Register company in Norway

Your Norwegian branch must have a designated contact person. Access Norway consulting can be your contact person for your Norwegian branch and handle the registration of you Norwegian branch (NUF).

Register company in Norway. Register company in Norway

Register employees 

If you intend to use foreign employees to carry out assignments here, they must be registered in Norway. When performing work on Norwegian sites, the employees are obliged to have a green card (HSE card). To be able to apply for a green card, the company they work for needs to have a Norwegian organization number. This means that the company needs to register in Norway. The employees also needs to be registered in Norway and the company needs to be VAT registered in Norway before one can apply for the green cards. Your can read more about registration of employees in Norway here. 

Do not hesitate to fill out the form below and contact us if you have any questions or need our assistance registering your company in Norway.  Register company in Norway

Do you want us to register your company in Norway or do you need more information about registration of a Norwegian branch (NUF)? 

Get in touch with us via the form below and we'll be happy to get back to you as soon as possible!

Thank you for getting in touch. We appreaciate you contacting us and we will get back to you shortly. Have a great day!

Kampheimveien 43 D, 0685 Oslo, Norway

Organization number: 920 272 916

Bokmål Alt innhold er tilgjengelig på bokmål.

English Some content is available in english.

Nynorsk Noko av innhaldet er tilgjengeleg på nynorsk.

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Norwegian branch of a foreign company (NUF)

Foreign companies wishing to carry on commercial activity in Norway either in the form of individual assignments or on a more permanent basis must have a Norwegian organisation number. In order to obtain a Norwegian organisation number, the enterprise must establish a branch of the foreign company in Norway or alternatively separate Norwegian company.

What is a Norwegian-registered foreign company (NUF)?

A NUF is a Norwegian branch of a foreign company. The branch in Norway is subordinate to the foreign company, and it is the foreign company which is responsible for operation of the Norwegian branch. The branch in Norway must follow Norwegian rules. Much the same rules apply as apply to Norwegian private limited companies.

There are no equity requirements for the establishment of an NUF. Foreign companies which carry on commercial activity in Norway are obliged to register in the Register of Business Enterprises. Foreign companies which do not carry on commercial activity, but still require a Norwegian organisation number, are entitled to register in the Register of Legal Entities.

The branch in Norway must have a designated contact person. There is no requirement for this contact person to have a residence in Norway, but they must have a Norwegian national ID or d-number. If the contact person does not have a Norwegian personal identification number or a d-number, an application for a d-number must be submitted together with the Coordinated register notification registration form. You must use a paper form, which should be sent by post to the Brønnøysund Register Centre. The exception is the notification of a new NUF to the Register of Business Enterprises, which can be submitted by email via the contact form on www.brreg.no. If anyone else is to have a formal role in the Norwegian branch who does not have a d-number, they must also apply for a d-number in connection with the registration.

The Brønnøysund Register Centre – Norwegian registered foreign enterprise (NUF)

The Brønnøysund Register Centre – Application for a d-number

UDI – Residency according to the EU/EEA regulations

When might an NUF be appropriate?

If you intend to carry out individual assignments in Norway or want responsibility for the operation in Norway to be directly subordinate to the company in the home country, it may be appropriate to register an NUF in Norway. There are no specific requirements regarding the type of foreign company that can be registered in Norway. Both companies with and without limited liability for their owners or partners can be registered.

Register of Business Enterprises Act on requirements for information for foreign companies (in Norwegian only)

For foreign sole proprietorships intending to carry out assignments of shorter duration in Norway, it may for practical reasons be appropriate to establish a separate Norwegian sole proprietorship .

The Brønnøysund Register Centre – Roles in a foreign business

If you intend to  use foreign employees  to carry out assignments here, they must be registered in Norway.

The Norwegian Tax Administration – Information about contracts, contractors and employees

Social rights

If you have employees in Norway, they will generally have the same social rights as other employees in Norway.

Your employees will be entitled to 100% sick-pay from the first day of sickness. Note that NAV (the Norwegian Labour and Welfare Administration) is responsible for social rights in Norway, among other things) will cover sick-pay from day 17. As employer, you must pay the first 16 days.

Unemployment benefit

Employees of NUFs earn the right to unemployment benefit in the event of unemployment in the same way as other employees. Contact NAV to find out the conditions for receiving unemployment benefit.

As an employee of an NUF, you accrue pension rights on what you receive in salary in the same way as other employees. Most people will experience a substantial reduction in their income when they retire. If the branch has many employees, it will normally be required to set up an occupational pension scheme for its employees.

Value added tax (VAT)

Foreign enterprises which intend to carry out assignments in Norway must comply with the Norwegian VAT rules in the same way as Norwegian enterprises. This means that if you carry out an assignment where the turnover in Norway exceeds NOK 50,000 over a twelve-month period, you must register the enterprise in the VAT Register. You must register in the VAT Register regardless of the duration of the assignment. If the branch is not run from a fixed place of business in Norway and is covered by the provisions of the VAT Act, a representative must be registered.

The requirement for a representative does not apply to companies from the UK and the following EEA countries: 

Austria, Belgium, Bulgaria, Czech Republic, Denmark, Estonia, Finland, France,  Germany, Greece, Hungary, Ireland, Island, Italy, Croatia, Cyprus, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain or Sweden.

Companies from these countries can opt to be registered in the VAT Register without being affiliated to a VAT representative.

The question of whether or not an NUF is liable to pay tax to Norway must be specifically assessed in each case. In simple terms, it can be said that in the case of an NUF which is entirely managed and run in Norway, both the company and the NUF will normally be domiciled for tax purposes in Norway and therefore liable to pay tax to Norway for the whole of their business.

If the company is domiciled abroad and the board/management takes place abroad, only the branch will be liable to pay tax to Norway on the business that is managed through a fixed place of business in Norway.

The tax calculation for an NUF which is liable to pay tax to Norway will depend on the organisational form of the foreign company. In the case of foreign companies with limited liability (corresponding to a private limited company, for example), tax must be calculated at the rate of 22% of the profit in Norway.

In order for an NUF to have its tax calculated, form "RF-1097 Application for change to/claim for advance tax for non-personal taxpayer" must be completed and submitted via skatteetaten.no.

The Norwegian Tax Administration – Application for change to/claim for advance tax for non-personal taxpayer

Branches of foreign companies are obliged to keep accounts  and to submit their annual accounts to the Register of Company Accounts if the branch is liable to pay tax to Norway. If the branch is not liable to pay tax to Norway, it is possible to apply for exemption from the obligation to submit annual accounts to the Register of Company Accounts. NUFs subject to the accounting obligation with a turnover of in excess of NOK 7 million are also subject to the audit obligation .

The Brønnøysund Register Centre – Reporting obligations for Norwegian registered foreign businesses

Roles within an NUF

If the foreign company has a board of directors, it is the foreign company that is responsible for managing the branch in Norway. The foreign company can establish a board in the Norwegian branch if desired. Anyone who is to have a role on a Norwegian board must have a d-number or Norwegian national ID number if they do not already have one.

The Board of Directors or another competent body in the foreign company can also opt to appoint a general manager in Norway.

Within certain industries in Norway, it is necessary to hold a permit in order to be able to run your own business . Examples of this are the catering/restaurant sector and the cleaning services sector. In the construction industry, all employees must have an HSE card .

Registration and organisation number

An NUF can be registered  using the Coordinated register notification.

After the registration has been processed, you will be assigned the company's organisation number .

The Brønnøysund Register Centre – Form and guide for a NUF

Do you need assistance?

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Payroll in Norway

• Branch / subsidiary in Norway
• VAT in Norway
• Income tax for individuals - in Norway
• Compliance in Norway & other services

Registration of workers in Norway

All workers sent to Norway need to be registered in the so-called “assignment and employee register” (in Norwegian: oppdrags- og arbeidsforholdsregister, form RF1198/1199). Upon arrival, the employees need to present themselves at a tax office for ID-check. 

Tutorial- Video

This quick video tutorial shows you how Your employees get access to their job site in Norway:

A- messages

Irrespective of taxation, gross salaries earned in Norway need to be reported in monthly payroll returns, called A-messages (in Norwegian: A-melding).

If a worker is deemed not to be taxable to Norway, an “application for exemption from the obligation to deduct taxes” needs to be filed. Normally, such an exemption is granted.

Tax treaties defer from country to country, but at a glance, we can summarize:

If a worker is working for a Norwegian limited company, he/she will be taxable! If the worker is working for a company from another country with a permanent establishment in Norway, he/she will be taxable as well. If the worker is working for a company from another country without a permanent establishment in Norway, he/she will only be taxable if he/she is in Norway more than 183 days** within any 12 months period.

Employees working on a hire of labor agreement are always taxable!

** applicable for most countries, e.g., Germany

Social Security in Norway

When people enter Norway to work they will usually become members of the mandatory Norwegian National Insurance Scheme from their first day of work. They are obliged to pay National Insurance contributions. However, the obligation to pay social security can be avoided if you send so called A1 forms (or similar forms for non-EU countries) to the Norwegian social security institute “NAV”.

Minimum Wage in Norway

Even if there is no general minimum wage in Norway, minimum wages have been introduced in certain sectors in general application of collective agreements. Among others, the following sectors have agreed minimum wages:

• Building and construction
• Electricians
• Hotel and restaurants
• Drivers (tour buses, freight transport)
• Minimum hourly wage within construction:

For skilled workers: NOK 220,00

For unskilled workers without any experience of construction work: NOK 198,30

For unskilled workers with at least one year’s experience of construction work: NOK 206,50

The rates apply from July 1st 2021.

Overtime supplement

Pursuant to section 10-6 (11) of the Working Environment Act, an overtime supplement equal to 40% of the hourly rate shall be paid.

For work on construction sites, the employer shall cover necessary expenses for travelling and housing.

For detailed information, we strongly recommend to look at this link:

https://www.arbeidstilsynet.no/en/working-conditions/pay-and-minimum-rates-of-pay/minimum-wage/

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Posted worker from an EU/EEA company

The applicant is the person who wishes to visit or live in Norway. 

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About State Register of Employers and Employees (Aa registeret)

Aa-registeret er et register over arbeidsforhold i Norge som NAV eier og forvalter.

What is Aa registeret?

Information in the aa register, obligation to report to the register, access to the register, who can use the register, apply for access to the aa register.

The Aa Register lists all employment relationships in Norway, with a  few exceptions (lovdata.no) . NAV owns and manages the data in the register.

The register was created in 1978 when the sick pay scheme was introduced.

1978 - The Aa register was established

2011 - The register was extended to apply to maritime employment

2015 - A-ordningen was introduced, with joint reporting of employment relationships and income information to the Swedish Tax Agency, Statistics Norway and NAV. At the same time, the Aa register was expanded with new data elements.

2021 - Freelancers became part of the register

The Aa register contains information on ordinary and maritime employment relationships, freelancers and employment relationships reported via “Forenklet oppgjørsordning” (the simplified settlement scheme).

Employers and contractors submit the information to the Aa register.

See what must be reported for different groups:

For ordinary working relationships, the following data elements must be reported:

a) the organization number of the main unit

b) the organization number of the subunit

c) the employees or freelancers national identity number or D number

d)  arbeidsforholdsID (employment relationship ID)

e) type of employment relationship

f) occupational code

g) start date of the employment relationship

h) end date of the employment relationship*

i) end cause*

j) form of employment

k) the number of hours per week that a full-time position corresponds to

l) agreed vacancy rate

m) hours worked for hourly employees*

n) working time arrangement

o) date of last salary change

p) date of last change of employment percentage

q) country code for income earned in a country other than Norway*

r) leave* (leave ID, leave type, start date and end date and leave percentage)

s) layoff* (layoff ID, layoff type, start date and end date and layoff percentage)

Data elements marked with * must be reported if they exist / are known.

Maritime employment relations

For maritime employment, these additionaldata elements must be reported:

• Ship register
• Speed ​​range

Other employment relationships

For the employment relationship type freelancers, contractors, paid persons, elected officials etc., the information a. to h. must be reported.

For employment relationships reported via "Forenklet oppgjørsordning (Simplified settlement scheme)", the data elements a., b., c., e., f., g. and h. must be reported.

No reporting obligation to the Aa register

There is no obligation to report to the Aa register

• when the salary payments to the employee during the income year do not exceed NOK 1,000
• when the employee is a foreign citizen working for an international organization based in Norway
• when the employee must be reported to the Tax Agency's Employer and employee register (Tax Administration Act § 7-6)
• for owners of sole proprietorships and the owners spouse, as self-employed persons are not covered by the term employee. Other employees in a sole proprietorship must be reported.

Employers and contractors are obliged to report their employees and freelancers to the Aa register via the a-meldingen (The Norwegian Tax Administration) . Read more about the reporting obligation and which employment relationships must be reported:

Report to the State Register of Employers and Employees

For employers

Access for employers and contractors

Employers have access to see employment relationships that they have reported to the Aa register.

See employment relationships in your business

Access for employees and freelancers

Employees and freelancers have access to their own employment relationships in the Aa register. Employers and contractors are obliged to send information about the employment relationship you have had with them. Read more and see your employment relationships .

The National Labour and Welfare Administration, other public agencies and some private actors who need information about employment relationship to solve public tasks can use the register.

Most public agencies in the state, many municipalities, and counties as well as some private actors use the register. See examples of actors who have access to the Aa register:

NAV uses the information in the Aa register to, among other things,

• process applications for financial support
• pay out and refund sickness benefit and parental benefit
• work to reduce sickness absence
• prevent and detect social security abuse
• create statistics

The Norwegian Labor Inspection Authority

The Norwegian Labor Inspection Authority (Arbeidstilsynet) uses the register when they supervise wages and employment relationships. The Norwegian Labor Inspectorate Authority also needs the register to be able to  issue HSE cards to employees in construction, construction, and cleaning .

The police use the register in police duties and in the role of enforcement officer in enforcement proceedings.

Pension providers

Pension providers have access to the Aa register to calculate occupational pension (OTP) and contractual pension (AFP) for employees in the business.

Bankruptcy administrators

Bankruptcy administrators who need access to the Aa register in connection with a change of estate or bankruptcy proceedings must apply for access to the Aa register by letter. The same applies to public authorities in other countries.

Research purpose

• Private actors can gain access to the Aa register for research purposes when it is compatible with public interests.

If you are a public or private actor with the right authority to solve a public task, you can apply for access to various services in the Aa register.

Read more about how you can apply for access:

Apply for access to the Aa Register

For providers

These groups can apply for access by letter:

• Bankruptcy administrators who need access in connection with a change of estate or bankruptcy proceedings. Read more about  bankruptcy administrators and access to the Aa register .
• Public authorities in other countries.

Contact NAV Registerforvaltning .

What does the law say?

Oppdatert   22.03.2024

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• Notification and Registration Obligations in the EU

Posted Worker Registration – The Reporting Process Norway

Norway has set up a specific procedure for the deployment of service providers and their notifications. In today’s blog, we take a closer look at the process steps involved in a notification under the EU Posting of Workers Directive in Norway.

Before an EU registration can be carried out in Norway, companies are obliged to carry out defined process steps. This process is indispensable for all EU companies wishing to provide a service in Norway. IAC Unternehmensberatung is happy to assist its clients with these time-consuming administrative steps and to coordinate all stages of the process for them.

If a company based outside the Norwegian borders provides services in Norway or sells products in Norway and sends employees for this purpose, several reporting obligations may arise. Some of these are mandatory for the client and some are mandatory for the contractor. In order to fulfil these in time, companies should start planning early. The process to comply with these obligations for the first time in Norway can take up to 8 weeks. If companies and their employees do not comply with these obligations, they face heavy fines and sanctions, as they are in breach of applicable Norwegian law and are engaged in illegal work.

Every company that engages in economic activity in Norway is required to register with the Norwegian Central Trade Register in Brønnøysund (“Brønnøysundregister”). Registration is independent of the place and duration of the operation or the amount of the expected turnover. The registration is not a company formation in the strict sense, but merely the registration of a dependent branch (NUF (norskregistrert utenlandsk foretak)).

The result of this registration is the allocation of the 9-digit organisation number (Norwegian organisation number), which serves as identification vis-à-vis the Norwegian authorities. Without this organisation number, no business activities are possible in Norway. Such an organisation number is also necessary for companies that only send or assign employees to Norway. In addition, registration in the “Foretaksregister” (Business Register) may be required for a fee. However, this obligation must be clarified with the competent authorities in each individual case. VAT registration with the Norwegian tax office may also be required. These parameters must be checked before the assignment begins and, if applicable, carried out.

It is the customer’s duty, regardless of whether this is a trader or a public body, to report the order using form RF-1199. This obligation is towards the Norwegian Central Office for Foreign Tax Affairs (COFTA). The foreign contractor has the obligation to provide information about the employees used.

All contracts awarded to a foreign contractor on land or at sea must be entered in the contract and employee register. In addition, there may be other obligations, e.g. to withhold taxes from the employee’s salary and/or to comply with other regulations under the Norwegian Employment Act, etc.

The employer is obliged to name the representative of the home company in the form. He or she represents the foreign employer to third parties, e.g. director, authorised signatory.

In addition, a contact person must be named who will keep important documents during the assignment. This person is responsible for cooperating with the authorities and for keeping documents in paper or electronic form or making them accessible (copies). We will be happy to support you here with our network.

The registration form also asks for an authorised representative. This is a person living in Norway who receives documents and/or passes on notifications and forwards documents on behalf of the employer/host company.

The employer who sends German employees to Norway is obliged to comply with the terms and conditions of work/wages and employment provided for by law. These include, for example, working and rest times, work organisation, work duration limits, overtime, Sunday work, night work and work on public holidays, minimum wage rates as well as safety, health and hygiene at the workplace. If incorrect information has been provided or if assignments are not reported at all, this may result in fees or fines.

Please take note of these special regulations when providing services in Norway. If you need assistance, please do not hesitate to contact us. Our experts will advise you quickly and comprehensively.

Do you need support with reporting and registration for your business trips within Europe? IAC Unternehmensberatung is your partner when it comes to reporting and registration obligations in the EU!

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Work in Norway

Foreign enterprises must consider several issues when assigning employees to work in Norway. Magnus Legal is the professional partner that assists both foreign employers and expatriates with Norwegian compliance obligations.

May-Liz Rasmussen

Head of Immigration

Christian Lyngholm Fjeldsøe

Vlora Haxhimehmedi

When personnel are supplied to work in Norway, the contractor, the subcontractor and the principal are joint and equally responsible for the withholding of taxes and the payment of contributions to the Norwegian National Insurance Scheme.

To become acquainted with the relevant laws and regulations, involves time-consuming investigations. If you get an audit inspection, even the smallest error can lead to penalties or fines. This applies to both your company and your employees.

When you let Magnus Legal take care of the reporting obligations related to Norwegian activity including payroll services, you are guaranteed a correct assessment for the Norwegian Tax Authorities. You will not need to worry about choosing the correct deductions or about any recent changes in legal regulations.

We also solve legal issues related to Norwegian tax and social security contribution, employment contracts and labour law as well as other relevant areas of commercial law.

Work in Norway - our services

• Employer’s registration of a contract and of an employee
• Employee’s application for a tax deduction card
• Application for a Norwegian ID-number and identity check
• ID-cards for construction workers
• Payroll routines and salary withholding tax compliance
• National Insurance Scheme and social security contribution
• Individual income tax computations and tax equalisation
• Filing of individual tax return

"May-Liz has worked for me for many years, very professional, excellent work and always helpful!"

Employer’s registration and reporting obligations.

• All enterprises that have employees working in Norway, must obtain a Norwegian organisation number. This can be done by registering with the Brønnøysund Register Centre.
• Non-Norwegian employers, that assign employees to work in Norway according to a contract, are normally obliged to report the employees to Norwegian tax authorities. This reporting is done on the so-called RF-1198 form. Likewise, the client awarding the contract to the employer is responsible for filing a report called RF-1199. The reports must be filed within 14 days after the work has started.
• Furthermore, the employer is obliged to file monthly electronical reports to the tax authorities for each employee. This monthly reports relate to the salary payments, the withholding tax deducted, the social security contributions, etc.
• The employer must provide each employee with an annual statement that specifies their total salary, including all benefits and the tax deducted.
• The assignment in Norway may trigger social security contributions and Norwegian corporate tax on the employer’s hand. An assessment of tax liability and social security liability should always be made.

Employees registration and reporting obligations

• The employees must get Norwegian ID-numbers (so-called “D-number”) and tax deduction cards. To get tax deduction cards, the foreign employees should meet at a tax office for an ID-control.
• If the employees are tax residents in Norway, then they are liable for tax on their global income and wealth. In general, persons not resident in Norway are only tax liable for income from sources in Norway. This includes salary from work performed in Norway.
• Based on the reports filed by the employer, the tax office will normally provide a pre-completed individual tax return. This is normally provided in the spring the year after the income year. The employee must review and correct the tax return and claim any relevant deductions.
• In Norway, salary is taxed at progressive rates. However, foreigners who qualify for the Pay As You Earn Scheme (PAYE), may pay a flat tax rate. This rate is either 16,8 percent or 25 percent depending on the social security status of the tax payer.

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Norway's sovereign wealth fund aims to zap Musk's monster Tesla pay deal

Concerned about size of award given 'performance triggers' and 'dilution'.

Norway's sovereign wealth fund aims to shoot down Elon Musk's planned $56 billion compensation package at Tesla's annual shareholder meeting scheduled for Thursday this week, June 13.

The fund, operated by Norges Bank Investment Management (NBIM), said on Saturday that it "voted against a Tesla proposal to ratify performance-based stock options to Elon Musk, consistent with our vote on the same award in 2018."

"While we appreciate the significant value generated under Mr Musk's leadership since the grant date in 2018, we remain concerned about the total size of the award, the structure given the performance triggers, dilution, and lack of mitigation of key person risk," it added in the statement on its website. "We will continue dialogue with Tesla on this and other topics."

This is the latest snub to Musk's payout following the recommendation last month by shareholder advisories ISS and Glass Lewis to vote against it .

The multibillion award was first proposed in 2018 , as referenced by NBIM. Under the terms, Musk was set to earn nothing from his Tesla toil unless the car maker's market capitalization grew from $53 billion to $650 billion. It peaked at $1.24 trillion in November 2021 but now hovers at $556.13 billion.

Musk was to be granted a $56 billion payday, though that figure is now nearer $46 billion as a result of Tesla's stock being the worst performer on the S&P500 in calendar 2024 to date, down around 28 percent.

Even before this, a Delaware Court of Chancery scotched the compensation in January, agreeing with a shareholder that believed the package was excessive. A judge ruled the award was illegally approved, citing Musk's close links with the board and his considerable influence over Tesla.

In April, Tesla urged shareholders to reinstate the eye-watering compensation deal , and put in on the agenda for Thursday's meeting.

New York City's Comptroller and seven financial firms said in May that shareholders should not approve the package.

California upgrade company aims militarized 'Tactical' Cybertruck at police forces

Tesla chair begs investors to bless musk's billions or face an elon exodus, elon musk confirms 12k h100s ordered for tesla were instead prioritized for xai, tesla slams advisors for not loving musk's $44.9b payout.

Last week, Tesla board chair Robyn Denholm wrote to investors urging them to ratify the payout , warning that Musk could walk if it is shot down again.

"Fairness and respect require that we honor the collective commitment we made to Elon – a commitment that was, and fundamentally still is, about retaining Elon's attention and motivating him to focus on achieving astonishing growth for our company," Denholm wrote.

"Elon's unique contributions have built Tesla from a company that was, in 2018, a loss-making, ambitious company with significant hurdles and challenges to overcome into what it is today – a company that is literally changing the world by driving so many critical initiatives that are making our planet more sustainable while at the same time delivering hundreds of billions of dollars of value to all of you who invested in Tesla's dream. These contributions should be respected."

"We all know Elon is one of the wealthiest people on the planet, and he would remain so even if Tesla were to renege on the commitment we made in 2018. Elon is not a typical executive, and Tesla is not a typical company. So, the typical way in which companies compensate key executives is not going to drive results for Tesla.

She added: "Motivating someone like Elon requires something different. This is one of the key reasons the Award also requires Elon to hold any shares he receives upon exercise of stock options for five years after he exercises the options – which can only serve to incentivize him to continue delivering value to Tesla and our stockholders."

The direction of travel among some sizable shareholders is obvious, but would Musk really quit if he doesn't get his hands on those greenbacks?

Let us know what you think in the comments below. ®

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Article topics, norway's sovereign wealth fund aims to zap musk's monster tesla pay deal.

Norway's sovereign wealth fund aims to shoot down Elon Musk's planned $56 billion compensation package at Tesla's annual shareholder meeting scheduled for Thursday this week, June 13. The fund, operated by Norges Bank Investment Management (NBIM), said on Saturday that it "voted against a Tesla proposal to ratify performance- …

would Musk really quit if he doesn't get his hands on those greenbacks?

Hasn't Musk already quite Tesla for Twitter X to spend his wan waking days?

He needs the 46e9 dollars to pay for his twitter's failures. Before you know it, a large X is drawn on all of his dreams and "someone" wakes up from this matrix.

Carbon Trading

The stupid system of carbon trading created profits.

The share price is maybe x100 inflated due to speculators.

It's not real wealth, nor is Elon Musk's shareholding.

Look at profit from vehicle sales for Tesla vs share price and sales & profits vs share price at other carmakers. Look at ordinary shareholders' dividends.

Tesla boosted by Musk's initial real investment via luck (X finance being bought out with shares, ebay buying the PayPal shares).

Most of Tesla's "boosting" by Musk has been dubious hype. They'd be better off if he loses interest. He's hardly done much to earn 560K never mind 56 Billion. Madness.

Lose lose for Tesla management.

And Elon is just a magnet for lawsuits at this point.

Tesla's management are either going to be fired and/or sued by Musk, or by angry shareholders as Musk claims more than the company will ever make in profits. They are clearly conflicted, as the whole pay package was the incentive for the massive internal pump-and-dump operation that Elon has been caching out on to fund his amazing ability to lose money on other ventures. The inflated share price can't hold, and Elon personally ruined the cult of personality around him and Tesla be becoming the exact opposite of the person their ideal customers look up to. Now people see Tesla owners not as well to do and perhaps a bit naive but probably successful, but toxic and entitled idiots with no common sense. One of those is a better brand identity than the other.

Tesla is just a small car company in the face of large competitors. They already Nokia'd away their technical lead. Association with Elon makes it dead as an aspirational or style brand. The aren't innovating, and lie to both customers and investors about product lines to juice the short term stock price by constantly announcing vaporware.

If Elon was actually delivering on all the hype, and Tesla was building factory robots that worked, cargo trucks that truckers would actually drive(or could hand a clipboard to someone at street level from), or battery and auto-pilot tech that could be sold to other vehicle OEMs at a profit, and scaling both sales and production then a bigger payday might be in order. He isn't delivering, neither is Tesla or it's management. So paying him now that the courts weighed in is just putting their necks in a noose for the inevitable shareholder/hedge fund/class action lawsuit.

Tesla earnings

According to the March 2024 financial statement, Tesla's quarterly revenue is 21.3 B$, net income is 1.13 B$ and "Net change in cash" is -4.73 B$. Income and profit margins are down some 50% year-on-year, indicating that the market is not moving in the right direction for Tesla. The company future may strongly depend on protectionistic policies because Asian carmakers (especially in China) now sell similar sized electric cars at much lower prices. But protectionism carries its own dangers, because it may erode international sales.

So I guess it's quite a big question whether Tesla can ever earn back that 56 B$ Musk bonus. How do they even propose to fund that bonus? Will Tesla end up as a highly leveraged (i.e., indebted) company that folds as soon as interest rates go up? Institutional investors might end up liable if they vote so blatantly against their stakeholders interests.

Norway better prepare itself.....

...because there is surely the mother of all tantrums heading its way once this news reaches the greedy swine..

Re: Norway better prepare itself.....

Pretty sure that Norway couldn’t care less tbh.

Well, as it's Norway's SWF, this is the entire country's pension fund for when North Sea oil and gas retire.

In that respect, all Norwegian citizens have an interest in the matter. The fund's sake in Tesla is worth about $5bn at the moment, Norway has a population of 5.5m, so each citizen of the country has circa $800 invested in Tesla. This puts the fund's manager's in a bind. If they do vote for it, then they dilute the fund's share of Tesla, and agree one of the most egregious and undeserved pay packages of all time. If they vote against, and that view holds sway, then the gobby, easily distracted manchild will throw a hissy fit, with unknowable consequences. Whilst opinion in these forums is that Tesla would be better off without Elmo, if he goes off in a huff then in the short term there's an excellent chance Tesla market cap drops with a loud thud - and Norway's SWF might find it a challenge to explain how they converted $5bn into say $3bn.

On a side note, Norway recognised early on that the North Sea was one off casino win, and established a sovereign wealth fund now worth around $250k per citizen. Here in Shitain, government of all persuasions (mostly but not only Conservative) simply saw the North Sea as a piggy bank to raid for current expenditure and put none aside. North Sea oil and gas will have no legacy for the people of the UK, like the cheap deals at a certain supermarket, "when it's gone, it's gone". The same people responsible will be knocking on your doors soon to ask for your vote.

When north sea oil was discovered the UK had 14x the population of Norway! Norway could spend a load of the windfall and still have plenty left to put aside for a rainy day. Our income per capita was never enough to build up a sovereign wealth fund.

You've forgotten, it's mandatory to always criticise the UK/the UK government on these pages...

My understanding of SWF's is that they are as much about controlling the expenditure of wealth in the home country (and thus preventing extreme inflationary pressures) as 'saving for the future'. So SWF's tend to invest anywhere and everywhere but their home country (Norway's SWF investing in the US company Tesla, for example).

As you note, Norway had/has a much smaller population that the UK (and a smaller overall economy, to match), so their North Sea income couldn't all be spent in Norway without causing massive price rises and basically stuffing their economy, The higher UK population (and larger UK economy) meant that we could/can treat all North Sea income as just another revenue stream, as a proportion of total national income, it's not large enough to actually distort the economy.

Really don't understand the down votes for stating a fact so I'll try phrasing it another way:

The most the government has ever earnt from oil and gas revenues was about £12B in 2008-09. In that same year we borrowed well over £150B so where exactly was the money for this magical sovereign wealth fund coming from? We've run a budget deficit in all but a handful of years since north sea oil was discovered. Any SWF would have been funded by borrowing more.

North sea oil revenues are just nowhere near as big as people think they are once you've spread them over 60-70M people

You do have the crown jewels. :-)

The UK is skint

according to Farage

Nothing new there then. We went with the begging bowl to the IMF during the Wilson/Callaghan years and when Brown stopped being PM, we were just as skint.

The current shower couldn't manage a piss up in a brewery.

The big question is ...

Will Starmer keep the loony left of his party under control long enough to for him to sign away the £££ and take us back into the EU.

If Norway was worried about making a loss on the investment, it would already have got out. Institutional investors are normally quite relaxed over things like this. If the manchild throws out all his toys and leaves, they'll get to see whether the rest of the company is able to do a job and, if it is, then they'll be okay. And, if not, they can bring new people in, or and possibly more likely, look for a takeover or merger, which will also bring $$$ for anyone looking to "consolidate".

And, it's not beyond the realms of possibility that Musk does nothing if he doesn't get his way.

Yep this is why sovereign wealth funds or large pension funds invest very widely, so that no one company is going to have any material impact on it. They will make governance decisions based on how they think governance should be done, not by taking into account the potential for man child tantrums from the CEO or that turning down his blackmail will cause the stock to fall.

Same situation in Alberta, Canada. I'm short in details, not being an Albertan, but a previous Premier Peter Lougheed set up a similar system that subsequent (Tory of course) govts have raided for their low taxation agendas..

Him stopping all sales of Tesla's in Norway won't make much difference. There are plenty of other EV makes for sale in Norway.

I'm willing to bet that Teslas don't operate well in Norwegian climactic conditions, either. Temperatures in winter easily drop to -10°C in many places there. EVs without noticeable panel gaps (allegedly) are available as well.

Teslas are vastly popular in Norway.

Part of their guilt about North Sea oil commitment to climate change means you get huge tax breaks on EVs, access to bus lanes etc

Almost 90% of new car sales are EVs

The cabbies I talked to regret driving Teslas....

>The cabbies I talked to regret driving Teslas....

Odd - you would have thought most cabbies would appreciate driving white cars rather than black cabs

Norwegian climactic conditions

Something to do with blond(e)s, mountain scenery and akvavit, perhaps?

Temperatures in winter easily drop to -10°C in many places there.

That's positively balmy for many places in the US. Even here in the Southwest (albeit in the mountains) we normally go below -20°C in December. When we lived in Michigan, on average temperatures went well below -10°C at least a few days a month for a third of the year (December through March). Chicago, Boston, and NYC are progressively a bit more mild, in terms of mean low temperature, but still routinely see temperatures below -10°C in the winter months.

I'm no fan of Teslas or of EVs in general, 1 but it seems to me that Norway isn't necessarily a harsher environment for them than much of the US, particularly when the US regions are adjusted for population density (i.e., it gets cold in the places where many of the potential drivers are). I remember the stories about Tesla owners having problems in the winter — I'm just suggesting that cold-weather problems might not be any more significant in Norway than in much of Tesla's home market.

1 I mean, if they work for you, fine; but they don't for me, and the infrastructure is very much not there yet to switch wholesale from CVs yet.

Most of it's coastal so it benefits from the warmth of the gulf stream but this also means resistance to salt corrosion is essential. The latitudes are similar to Alaska.

>Most of it's coastal

So Fjords would be better ?

Tesla is the the best selling car in Norway. If Teslas don't work well in this climate, then the others are no better. Most others are still in the age of using inefficient heat cores (looking at you Ford Mach-E); Teslas use a pretty advanced heat pump system with a variable refrigerant flow distribution system (Octovalve).

Just the fact it annoys Musk gives me a nice warm glow inside

Is he worth it? No. Even if there's some value attached to clueless mugs believing Musk's repeated outlandish claims, it'd be nice if leaders were rewarded for creating a decent product, treating their employees well, and actually caring about their customers.

nose face spite

If we work on the assumption* that Tesla shares are massively overvalued & rapid sale of 20% would likely cause a huge drop in share price..

Musk still holds just under a quarter of Tesla shares, not sure how many are still under "n" year golden handcuffs type agreements, but reasonable to assume he still has hundreds of millions of shares to sell, which could significantly reduce the Tesla share price if he sold them all as quickly as possible & the big shareholders would see their investments plummet (and if they tried to sell, would make things even worse).

Wonder if his petulance is such that he would threaten to do what would essentially be a fire sale unless he gets his billions? .. Though cannot discount the fact he's too arrogant to be aware of how overvalued Tesla is ( thus the sale would not make sense to him or anyone who thought Tesla share prices were actually sensible).

* Not everyone thinks this, but plenty of people do. Need a tulip icon!

Re: nose face spite

Most of the institutional investors can afford to hold their shares through any instability caused by Musk offloading his stake. A bigger problem is that there's no culture of competent corporate management to takeover. The board and senior managers are Elmo's cronies, and wouldn't be able to run a modern corporate entity well, and with Elmo being the centre of Tesla's persona and culture, ripping him out means loss of faith, uncertainty. Problems that currently are uncritically accepted (because Elmo's a genius and will figure it out) will be examined, debated and pressure the new management - important stuff like the shonky quality, the lack of new models to replace ageing lines, the lack of a clear strategy to bring earnings up to the level the stock price requires for fair value, all the legal shit where Elmo has over-promised and underdelivered on self driving, etc etc.

I'd agree Tesla is its own bubble, but it coexists in the context of the similarly over-valued and under-managed FAANG stocks and all the ridiculous Silicon Valley unicorn outfits. Eventually something has to give, like every other bubble, but the markets seem to need a signal. Maybe Elmo flouncing off could be that signal, but I'd have thought something more fundamental is needed.

Interesting point

Most of the institutional investors can afford to hold their shares through any instability caused by Musk offloading his stake

Change one word as follows.

Most of the institutional investors can afford to hold their shares through any instability caused by Trump offloading his stake

and you get the situation in Trump Media.

Like son like Father

The board and senior managers are Elmo's cronies, and wouldn't be able to run a modern corporate entity well

Yes. Denholm's fawning encomium is just a further demonstration of that. If Tesla is going to survive, it needs, first, a new board, and then replacing the C-suite that has failed to rein Musk in. Unfortunately I don't think the institutional investors could organize a majority of shareholders to force the current board out.

And there still seem to be plenty of smart, informed people who remain convinced that Musk is some sort of visionary savior. I don't think Tim Urban ever publicly retreated from his hagiography of Musk, for example. The cognitive traps around cults of personality can be hard to escape.

"if [Musk] sold all [his Tesla shares] as quickly as possible [...] the big shareholders would see their investments plummet"

But then Musk would see his personal wealth plummet. His exposure to Tesla is certainly much larger than that of other big investors, so he has the biggest interest of them all to keep the share price afloat. Unless if he can just pull some cash out of the company. No downside, really to eating 10% of the cake (company value) right now in cash and then sharing the rest of the cake (company value) with the other investors.

With 13 billion dollar debt and a negative cash flow in Twitter, I'd imagine that Musk has some interest to protect his personal wealth ... don't ever want those banks come knocking to ask whether you can still pay back your loans.

Not quite perfect

The funny thing is they seem to have voted in favour of the actual bad bit which is move from Delaware to Texas, at which point the little figleaf of corporate oversight will truly dissappear.

Re: Move to Texas

Where Abbot will ask 'how high do you want us to jump master?'

It would be nice for the rest of the USA if Texas did succeed from the Union. There is little or no corporate governance in the lone star state. They will be the next to ban breaks for workers to take in fluids when the temp is over 100F. Then Abbott will follow Florida and making any talk of climate change virtually illegal. It won't be long after that when someone asked Emperor Elon, 'can you fit a 7ltr V-8 into the cybertruk?

The USA is going downhill even faster than Blighty.

Re:Leaving the Union

It's impossible (unlike other countries where it's in theory possible).

You can join, become a State, but leaving is explicitly forbidden. The Civil war was more about that than slavery, though that was an issue.

>Where Abbot will ask 'how high do you want us to jump master?'

Or the Texan oil companies will ask "Mr Abbot, when are you going to ban these commie woke EVs?"

anybody else noticed

that Robyn Denholm's argument is straight out of Atlas Shrugged?

All that tells me is that the Tesla's board is chaired by a terminal asshole. Ayn Rand's followers invariably are.

When your blind spot is empathy...

Profits Aren't Solely Due to Musk

If Tesla is now making a profit, it's down to the designers, engineers, production staff, salesdrones. Even the cleaners have played a role.

If Musk gets a massive payout, so should everyone else.

Re: Profits Aren't Solely Due to Musk

Are you nuts? Peons getting payouts? Are you a commie?

To be fair, at this point, the only people who deserve a massive pay-out are those with the balls to short-sell Tesla stock.

Take my cars and go home

I think you are all missing the obvious. All Tesla cars are online and can be reprogrammed. So he gets on X, makes a post that says "If I don't have that 56 Billion in my bank account in 3 hours, I'm going to push this big red button and disable every Tesla in the world 'on the spot'. Middle of the interstate, on the way to the hospital, doesn't matter. If somebody dies it's YOUR fault, not mine. Signed Elon".

Re: Take my cars and go home

..and so he presses the big red button, and finds out it's just a Fisher Price toy that someone at Tesla gave him and told him it would 'stop all Teslas', just so he'd go away and stop asking for stupid things like flamethrowers and 'a big red button that stops all the cars'.

Working for Elon seems to be like looking after a toddler, you just have to keep them distracted so you can get on with your job.

.. if his laptop locks up, just have him shake it violently.. That will fix it every time!

Re: Take my toys and go home

Working for TRUMP seems to be like looking after a toddler, you just have to keep them distracted so you can get on with your job.

They really are two of a kind. Grifters!

At least at space-x they managed to figure out how to do that and it seems to be working great. Poor twitter didn't have a chance to get ready.

All he needs is "one hundred beeeelion dollars". Isn't that right, Mr Bigglesworth?

I think that would be in violation of multiple laws and he'd find himself keeping Trump company in court before long.

Will No One Rid Me of This Meddlesome Pest?

Enjoy the show!

A musical interlude?

I dunno. For some reason I read this story with a Norwegian Death Metal soundtrack playing in my head...

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Palestinian prime minister visits Madrid after Spain, Norway and Ireland recognize Palestinian state

Spain’s Prime Minister Pedro Sanchez, center, poses with Spain’s Foreign Minister Jose Manuel Albares front row 2nd left and Middle Eastern foreign ministers at the Moncloa Palace in Madrid, Spain, Wednesday, May 29, 2024. Spain is hosting a meeting of the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza a day after Spain, Norway and Ireland formally recognized a Palestinian state. (AP Photo/Manu Fernandez)

Spain’s Foreign Minister Jose Manuel Albares, 2nd left and Spain’s Prime Minister Pedro Sanchez, 3rd left, preside over a meeting with Middle Eastern foreign ministers at the Moncloa Palace in Madrid, Spain, Wednesday, May 29, 2024. Spain is hosting a meeting of the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza a day after Spain, Norway and Ireland formally recognized a Palestinian state. (AP Photo/Manu Fernandez)

Palestinian Prime Minister Mohammad Mustafa, left, takes part in a meeting with Spain’s Foreign Minister Jose Manuel Albares, 2nd right and Spain’s Prime Minister Pedro Sanchez, 3rd right with Middle Eastern foreign ministers at the Moncloa Palace in Madrid, Spain, Wednesday, May 29, 2024. Spain is hosting a meeting of the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza a day after Spain, Norway and Ireland formally recognized a Palestinian state. (AP Photo/Manu Fernandez)

Spain’s Prime Minister Pedro Sanchez, center, poses with Middle Eastern foreign ministers at the Moncloa Palace in Madrid, Spain, Wednesday, May 29, 2024. Spain is hosting a meeting of the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza a day after Spain, Norway and Ireland formally recognized a Palestinian state. (AP Photo/Manu Fernandez)

Spain’s Prime Minister Pedro Sanchez, centre right, presides over a meeting with Middle Eastern foreign ministers at the Moncloa Palace in Madrid, Spain, Wednesday, May 29, 2024. Spain is hosting a meeting of the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza a day after Spain, Norway and Ireland formally recognized a Palestinian state. (AP Photo/Manu Fernandez)

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BARCELONA, Spain (AP) — Spanish Prime Minister Pedro Sánchez met with Palestinian Prime Minister Mohammad Mustafa and leading officials from several Middle Eastern countries in Madrid on Wednesday after Spain, Ireland and Norway recognized a Palestinian state .

The diplomatic move by the three western European nations on Tuesday was slammed by Israel and will have little immediate impact on its grinding war in Gaza , but it was a victory for the Palestinians and could encourage other Western powers to follow suit.

“On behalf of President (Mahmoud) Abbas and the government of Palestine, the people of Palestine, we warmly welcome Spain’s recognition of the state of Palestine,” Mustafa said afterward. “This recognition strengthens our resolve to continue our struggle for a just and lasting peace.”

Mustafa was joined by Saudi Arabian Foreign Minister Prince Faisal bin Farhan, Qatari Prime Minister Sheikh Mohammed bin Abdulrahman Al Thani, Organization of Islamic Cooperation chairman Hussain Ibrahim Taha, and the foreign ministers for Turkey and Jordan, members of the group called the Foreign Ministerial Committee of Arabic and Islamic countries for Gaza. They also met with Spanish Foreign Minister José Manuel Albares.

More than 140 countries recognize a Palestinian state — more than two-thirds of the United Nations.

With Spain and Ireland, there are now nine members of the 27-nation European Union that officially recognize a Palestinian state. Norway is not an EU member but its foreign policy is usually aligned with the bloc.

Slovenia, an EU member, will decide on the recognition of a Palestinian state on Thursday and forward its decision to parliament for final approval.

“We salute Spain, and we salute Norway, Ireland and Slovenia for doing the right thing. We urge other European partners to do the same thing,” said Jordanian Foreign Minister Ayman Safadi.

The move to recognize a Palestinian state has caused relations between the EU and Israel to nosedive . Madrid and Dublin are pushing for the EU to take measures against Israel for its continued attacks on southern Gaza’s city of Rafah.

The decision by Spain, Ireland and Norway comes more than seven months into an assault waged by Israel following the Oct. 7 Hamas-led attack in which militants stormed across the Gaza border into Israel, killing 1,200 people and taking about 250 hostage. Israel’s air and land attacks have since killed 36,000 Palestinians, according to Gaza’s Health Ministry , which doesn’t distinguish between combatants and civilians.

Follow AP’s Israel-Hamas coverage at https://apnews.com/hub/israel-hamas-war

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Registration obligations – foreign limited companies

All entities that carry on business activity in Norway or on the Norwegian continental shelf through a sole proprietorship must have a Norwegian identity and organisation number. The same applies to those who only have employees who work in Norway.

You must obtain a Norwegian identity number to access services from public authorities and other organisations. There are two different types of identity numbers: a D number (temporary number) and a Norwegian national identity number.

More information about the Norwegian identity number

Organisation numbers can be obtained through registering with the  Brønnøysund Register Centre .

All foreign enterprises that are required to have a Norwegian organisation number must be registered as a Norwegian-registered foreign company (NUF). The foreign company is responsible for operations in Norway. If the foreign company is a sole proprietorship, it will also be considered to be a sole proprietorship in Norway.

If you opt to set up a sole proprietorship, it will constitute independent commercial activity that is operated under your full personal responsibility. In order to register the sole proprietorship, you must carry on commercial activity. This is activity which has a certain scope and duration and which is carried on at your own expense and risk. If you establish a Norwegian sole proprietorship, you will be assigned an organisation number that is required for all commercial activity in Norway.

You set up the enterprise with the Brønnøysund Register Centre .

The owner of a sole proprietorships must pay advance tax.

Registering contracts

Foreign enterprises working on a contract in Norway or on the Norwegian continental shelf must report information on their employees in the contract and employment register .

This doesn't apply if your client is a private individual. In this case, your employees must be registered in NAV's employee register. You do this in the a-melding in Altinn .

If you've given an assignment to a foreign enterprise, you must report information on the contract if it is carried out in Norway or on the continental shelf.

Any self-employed person, or person responsible for an organisation with turnover above a certain threshold amount, will normally be obliged to register the enterprise in the Value Added Tax Register.

To register a foreign enterprise in the Value Added Tax Register, a representative of the company must be an online user and the correct roles in Altinn.

Read about VAT and how to register in the VAT Register

Winding up an enterprise

If you no longer wish to carry on commercial activity in Norway, you must wind up your sole proprietorship or delete the registration of the NUF .