Cessation of activity in Norway

It is important that you tell the authorities when your company ceases the activity in Norway. 

Duty for companies to request advance tax assessment

As soon as your company's board or manager has decided that the company is to be dissolved, the company must request advance tax assessment. You must then submit the form entitled "Tax return for private limited company RF-1028" and insert a cross to request advance tax assessment. Income received up until the final date of dissolution must be declared in the tax return.

Note that foreign companies are only obliged to request advance tax assessment if the company also ceases the activity in its home country.

Reporting duty

If you are subject to a reporting duty to the Central Tax Office - Foreign Tax Affairs, you must tell the office the correct end date of your assignment and employees using the form entitled "Information on contract, contractor and employees RF-1199".

Deleting the business from the Brønnøysund Registers

If you run a Norwegian branch of a foreign company (known as an 'NUF') or a sole proprietorship, you can delete your business from the Brønnøysund Registers by inserting a cross under item 2.4 on the form entitled "BR-1080 Central Coordinating Register notification". You must also complete item 1.1. Remember to sign in item 28.

If you run a Norwegian company, you must tell the Brønnøysund Registers that you are ceasing trading.

Transcript from http://www.skatteetaten.no/en/International-pages/Felles-innhold-benyttes-i-flere-malgrupper/Articles/Cessation-of-activity-in-Norway1/