Coronavirus - important information from the Tax Administration
Mergers
Both the existing and new owners must ensure that the information concerning the employment relationships is linked to the correct enterprise.
A merger occurs when two or more companies (legal entities) merge to form a single company. One company (the acquiring company) takes over the business of one or more companies (the divesting companies).
What you have to do
- The divesting company report an end date and cause of end date for all employment relationships
- The acquiring company report start date for all new employees
Divesting companies must specify the end date for the employment relationships concerned
As a divesting company, you must report an end date and as cause of end date changes in organisational structure or internal job swap for all employment relationships.
Example
Divesting company, Declarant 1, must terminate all employment relationships because they have been merged into Declarant 2. Declarant 2 takes over Declarant 1 with effect from 1 June.
| A-melding for May | |
| Declarant | 1 |
| Enterprise | A |
| Income recipient | Ola |
| Employment start date | 1 January |
| Employment end date | 31 May |
| Cause of end date | changes in organisational structure or internal job swap |
They also enter the other mandatory information.
Acquiring company must specify a start date for the new employment relationships
As the acquiring company, you must report employment relationships for all employees for whom you take over employer responsibility. 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 May and start date of 1 June.
Example
The acquiring company, Declarant 2, must specify all employment relationships from the date on which they take over employer responsibility for the employees of Declarant 1.
| 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.
