Foreign businesses assessed as partnerships (USDF)

Norwegian partners in foreign businesses assessed as partnerships (USDF), such as foreign shared liability partnerships (ANS), limited partnerships (KS) etc., are tax liable to Norway only for the Norwegian partners’ proportionate share of the profits based on their respective share of ownership in the foreign company.

The Norwegian partners are jointly responsible for submitting the company tax return and partner return according to section 8-9-2, subsection 1 of the Tax Administration Regulation (in Norwegian only). 

Please submit online. From and including the income year 2023, the company tax return must be submitted in the Tax Administration’s new solution via an accounting or annual accounts system that supports the submission of the company tax return for USDF.  

For the submission of a new self-assessment for previous years, RF-1215 Selskapsmelding for selskap med deltakerfastsetting (Company tax return for businesses assessed as a partnership, in Norwegian only), RF-1233 Selskapets oppgave over deltakerens formue og inntekt i selskap med deltakerfastsetting (The company’s statement of partner income and assets in a company assessed as a partnership, in Norwegian only) and other relevant RF forms must be used when submitting the company tax return.  

All cases concerning USDFs are processed at the Priority Risks Division – Large Business in Moss. Any questions? Please contact [email protected]. 

Information letters