Coronavirus - important information from the Tax Administration
Acquisition, change of owner or transfer of enterprise
Both the existing and new owners must ensure that the information concerning the employment relationships is linked to the correct enterprise.
The acquisition, change of owner or transfer of enterprise means that all or part of an enterprise is sold/transferred from the current owner to a new owner.
What you have to do
- The current owner specifies the end date for the employment relationships
- New owner specifies a start date for the new employment relationships
The current owner specifies the end date for the employment relationships
As the current owner of the enterprise, you must specify an end date for all the employment relationships for the employees concerned.
Example
The current Declarant 1 must terminate all employment relationships because the enterprise has been acquired by Declarant 2. Declarant 2 takes over from 1 June.
| A-melding for May | |
| Declarant | 1 |
| Enterprise | A |
| Income recipient | Ola |
| Employment start date | 1 January |
| Employment end date | 31 May |
They also enter the other mandatory information
New owner specifies a start date for the new employment relationships
As the new owner of the enterprise, you must specify all the employment relationships for the employees for whom you take over employer responsibility under the new declarant. For a more detailed explanation of the information that you must provide, see the various types of employment.
Note!
The new start date for the employment must be the day after the end date, in order for the information in NAV’s Aa Register to be correct. For example, end date of 31 December and start date of 1 January.
Example - Transfer of enterprise, entire enterprise
The new owner Declarant 2 must specify all employment relationships from the date on which he takes over employer responsibility because they have bought out Declarant 1. Declarant 2 takes over from 1 June.
| A-melding for June | |
| Declarant | 2 |
| Enterprise | A |
| Income recipient | Ola |
| Employment start date | 1 June |
| Employment end date | |
They also enter the other mandatory information.
Example - transfer of enterprise, part of enterprise
The new owner Declarant 2 must specify all employment relationships from the date on which he takes over employer responsibility because they have bought out Declarant 1. Declarant 2 takes over from 1 June.
| A-melding for June | |
| Declarant | 2 |
| Enterprise | B |
| Income recipient | Fatima |
| Employment start date | 1 June |
| Employment end date | |
They also enter the other mandatory information.
Establishing a main unit in order to take over one or more enterprises at a later date
If a main unit is established in order for this unit to take over one or more enterprises at a later date, this main unit will not be issued an enterprise number. If there are employees in the main unit working on the transfer, their salaries must be included in the a-melding, and the employment type must be Pensions or other benefits, or their salaries must be reported without including information about the employment type. Only when the main unit has taken over the enterprises should the employment type be changed to ordinary, maritime or freelancer.
Example - Future transfer of enterprise
Declarant 1 sells sporting goods and has 2 shops in different towns. The owner of the shops has become ill and wants to sell both shops. He contacts Per, who is considering whether to buy the shops.
Per establishes a main unit (declarant 2) in February, and he’s working on the conditions to transfer the 2 shops over the next few months. On 1 April, he takes over the shops, and he starts working in one of them (enterprise A).
| A-melding for February and March | |
| Declarant | 2 |
| Enterprise | |
| Income recipient | Per |
| Employment type | Pensions or benefits not related to employment |
They also enter other mandatory information.
| A-melding for April | |
| Declarant | 2 |
| Enterprise | A |
| Income recipient | Per |
| Employment type | Ordinary |
| Employment start date | 1 February |
| Employment end date | |
They also enter other mandatory information.
