Norway (NO)

Jurisdiction Overview

470 *LO Record: Does the registration of domestic companies comprise legal owner's identity information? All LO: Yes, all companies require recording of all legal owners.
 Data Date: 2017


"All companies have to be registered with the Register of Business Enterprises (s. 2-1 Business Enterprise Registration Act). The information required to be provided to the register does not include updated legal ownership information" (GF 2017: 31). Nevertheless, "All transactions of shares and other relevant changes in the share ownership (issue of new shares, split/merger of shares, company merges/demerges etc.) during the taxation year are reported to the tax administration’s Internal Register of shareholders in the form of an annual statement. The reported information covers all shareholders of the company during the particular tax year regardless of their tax residency" (ibid).


GF 2017: 31