How to Register a Sole Proprietorship or Limited Liability Company in Norway: A Guide for Coaches, Consultants, and Course Creators
When starting a business in Norway, the legal structure you choose can affect everything from your responsibilities to your taxes. Whether you’re a life coach, consultant, or course creator, understanding how to register your business is crucial. This guide simplifies the process for sole proprietorships (enkeltpersonforetak) and limited liability companies (Aksjeselskap, AS), tailored to the needs of service-based entrepreneurs.
Do You Need to Register a Sole Proprietorship in Norway?
In Norway, registering a sole proprietorship with the Central Coordinating Register for Legal Entities (Enhetsregisteret) is mandatory. However, registration with the Register of Business Enterprises (Foretaksregisteret) is only required if your business meets specific conditions, such as:
Operating as a state-authorized accountant or auditor.
Conducting activities that require external authorization.
If these don’t apply to you, registering with the Register of Business Enterprises is optional. While optional registration offers additional benefits, such as a certificate of registration, it’s not necessary for most sole proprietorships.
How to Register a Sole Proprietorship (Enkeltpersonforetak)
Register with the Central Coordinating Register for Legal Entities
Head to the Brønnøysund Register Centre, where you’ll fill out the necessary details about your business activities.
Obtain Your Organization Number
Once registered, you’ll receive an organization number. Think of this as your business’s official ID—it’s required for taxes, invoices, and more.
Register for VAT (if applicable)
If your annual turnover exceeds NOK 50,000, you must register for Value Added Tax (VAT) with Skatteetaten.
Starting a Limited Liability Company (Aksjeselskap, AS)
If you’re ready for a more formal structure with limited personal liability, you’ll need to register a Limited Liability Company. Here’s how to do it.
Steps to Register a Limited Liability Company
Draft Articles of Association
Create a document outlining your company’s purpose, management structure, and share distribution.
Set Up Shareholders and Share Capital
The minimum share capital for an AS is NOK 30,000. Deposit this into a blocked bank account.
Register with the Brønnøysund Register Centre
Submit your registration online, providing details about shareholders, board members, and other key information.
Get Your Organization Number
Similar to a sole proprietorship, you’ll receive an organization number after registration.
Register for VAT (if applicable)
If your company’s turnover exceeds NOK 50,000, register for VAT with Skatteetaten.
Appoint a Board of Directors
Norwegian law requires you to appoint a board of directors. Make sure your setup complies with these regulations.
How to Register Your Sole Proprietorship or Limited Liability Company in Switzerland
To learn the basics, watch this video
Sole Proprietorship / Einzelfirma / Raison Individuelle
Do you need to register as a sole proprietor from the start?
No. You don't need to register as a sole proprietorship (Einzelfirma, Ditta Individuale, Raison Individuelle) unless you are earning more than CHF 100,000 per year in which case, you also need to register for VAT. Below this threshold, you can voluntarily register your sole proprietorship.
BUT! It is wise to register because without that registration, you look like a HOBBY.
Where to register? Handelregisteramt / Registre du Commerce where your business is going to be located.
Remember: If you Don't register your company, take note that there is still a SEPARATE registration as a self-employed individual with the compensation office. Click this link
As a rule, you need to register as a self-employed individual as soon as you have at least three clients and earning a minimum of CHF 2300 per year – expenses already removed. Again, this is a SEPARATE obligation.
Where to register to get the self-employed status: AHV/AVS or the compensation office / Ausgleichkassen in the Canton where your company is domiciled. Click this Link
BUT! if you already registered your sole proprietorship, the Ausgleichkassen will send you the forms automatically.
Registering a GmbH/SARL
1. Registered Office: Establish a registered office address in Switzerland, which will serve as the official address of your company.
2. Shareholders and Capital: Determine the initial share capital of the company. In Switzerland, the minimum share capital required for a GmbH/SARL is CHF 20,000. Identify the shareholders who will contribute to this capital. It can just be one person.
3. Draft the Articles of Association: Prepare the Articles of Association (Statuten) detailing the company's structure, purpose, share distribution, management, and other important provisions.
4. Appointment of Directors: Designate at least one director who will be responsible for managing the company's operations. Directors must be individuals and can be Swiss residents or foreigners.
5. Notarization of Articles of Association: The Articles of Association must be notarized by a Swiss notary. The notary will ensure that the document complies with Swiss legal requirements.
6. Bank Account and Capital Deposit: Open a capital account in a bank in Switzerland and deposit the required share capital (CHF 20,000 or more) into the account. This capital will remain blocked until the company is officially registered. This capital account is different from your your company's bank account which you will open once your GmbH/SARL is approved.
7. Register with the Commercial Register: Submit the notarized Articles of Association, details of directors and shareholders, and other required documents to the Swiss Commercial Register (Handelsregisteramt). The registration process may vary depending on the canton in which you're registering. You need to register in the canton where your principal business address is located.
8. Obtain Identification Numbers: Once registered, you will receive an identification number from the Swiss Federal Tax Administration (Eidgenössische Steuerverwaltung). This number will be used for tax purposes.
How to Register Your Sole Proprietorship or Limited Liability Company in Denmark
Sole Proprietorship (enkeltmandsvirksomhed)
1. Obtain a NEM ID and CPR number, Click here for NEM ID, and Here for CPR
NemID is a personal digital identification system used for various online services in Denmark. You'll need it to register your business.
2. Register Online with the Danish Business Authority (Erhvervsstyrelsen):
Go to the Danish Business Authority's website (www.virk.dk).
Use your NemID to log in or create a profile if you don't have one.
Follow the online instructions to register your sole proprietorship. Provide necessary information about your business.
3. Obtain a Central Business Registration Number (CVR Number):
The Central Business Register (CVR) number is assigned automatically upon successful registration.
4. Register for VAT (if applicable):
If your annual turnover exceeds a certain threshold (currently DKK 50,000), you must register for VAT. You can do this through SKAT (Danish Tax Agency).
Limited Liability Company in Denmark ( (Anpartsselskab or ApS)
1. Articles of Association: Draft the Articles of Association (Vedtægter) detailing the company's purpose, structure, share distribution, and management. The Articles must be notarized.
2. Shareholders and Capital: Determine the initial share capital of the company. The minimum share capital for an ApS is DKK 40,000. Decide on the number of shareholders and their contributions.
3. Notarization of Articles: Have the Articles of Association notarized by a Danish notary.
4. Open a Capital Account: Open a business bank account and deposit the required share capital.
5. Register with the Danish Business Authority (Erhvervsstyrelsen): Register the company online through the Danish Business Authority's website. You will receive a Central Business Register (CVR) number.
6. VAT Registration: If the company's turnover exceeds a certain threshold (currently DKK 50,000), you need to register for Value Added Tax (VAT) with SKAT (the Danish tax authority).
7. Obtain a Corporate Tax Number (CVR Number): Once registered, you will receive a corporate tax number (CVR number) from SKAT.
8. Register for Income Tax and Employer Identification Number (SE Number): If you plan to hire employees, register the company with SKAT for income tax and obtain an employer identification number (SE number).
How to Register Your Sole Proprietorship or Limited Liability Company in Germany
Sole Proprietorship
1. Register with the Local Trade Office (Gewerbeanmeldung): here is the form.
2. Visit the local trade office (Gewerbeamt) in the city where your business will be based. Fill out the Gewerbeanmeldung form, which is the official registration form for starting a business. You'll need to provide personal identification, business name, business address, and a brief description of your business activities.
Take Note:
If you are a Small Business not earning more than 22,000 Euros in the first year and 50,000 Euros in the second year, you can be considered a Kleingewerbe. As a Kleingewerbe, you need not be entered in the commercial register (Handelregisteramt). But you still need to be registered in the trade office (Gewerbeamt)
GmbH / Limited Liability Company
1. Shareholders and Share Capital: GmbHs require at least one shareholder (person or entity). Determine the share capital, which is the minimum amount of capital the company needs to be registered. The minimum share capital is €25,000.
2. Notarize the Articles of Association (Gesellschaftsvertrag): Draft the Articles of Association, which include details about the company's structure, management, share distribution, and other important aspects. The document needs to be notarized by a German notary.
3. Open a Bank Account: Open a bank account in the company's name and deposit the share capital. This account will be used to manage the company's finances.
4. Notarize Shareholder Signatures: All shareholders need to sign the notarized Articles of Association. This can be done in person at the notary's office or through a power of attorney.
5. Register with the Commercial Register (Handelsregister): Submit the notarized Articles of Association and other required documents to the local Commercial Register (located at the local district court). Required documents may include a list of managing directors, share capital verification, and more.
How to Register Your Sole Proprietorship or Limited Liability Company in Sweden
In Sweden, a sole proprietorship is known as an "enskild firma."
Here are the steps:
1. Register with the Swedish Tax Agency (Skatteverket):
To start the registration process, submit a completed registration form for a sole proprietorship (blankett för registrering av enskild näringsverksamhet) to the Swedish Tax Agency. You can submit this form online or by visiting a local tax office. Or click this link
2. Personal Identity Number (Personnummer):
If you are a Swedish citizen, you will use your personal identity number. If you are a foreign national, you'll need a coordination number (samordningsnummer) or a special identification number (särskilt identifikationsnummer).
Steps in registering an Aktiebolag (AB) / Limited Liability Company: Click here
1. Shareholders: Decide on the number and identity of shareholders, as well as their ownership percentages.
2. Capital: Determine the share capital of the company. The minimum required capital is SEK 25,000.
3. Name Search: Choose a unique name for your company and verify its availability through a name search with the Swedish Companies Registration Office (Bolagsverket).
4. Prepare Documents: Articles of Association: Draft the Articles of Association (Stadgar) that outline the company's purpose, structure, shareholders' rights, and other key details. The Articles must comply with Swedish company law.
5. Bank Account: Open a capital account and deposit the required share capital (minimum SEK 25,000) in the account
6. Notarization and Signatures: The Articles of Association and other necessary documents must be notarized by a public notary.
7. Shareholder Signatures: Obtain the signatures of all shareholders on the notarized Articles of Association.
8. Register with the Swedish Companies Registration Office (Bolagsverket):
9. Online Registration: Submit your application for registration to Bolagsverket electronically through their website. Provide information about the company, shareholders, board members, etc. Upon approval, you'll receive a registration confirmation from Bolagsverket. You'll also receive a corporate identity number (organisationsnummer) for your company.
How to Register Your Sole Proprietorship or Limited Liability Company in the Netherlands
Registering a sole proprietor (Eenmanszaak)
When: You must you register your company within 1 week before or after the start of your business activities.
1. Register with the Chamber of Commerce (Kamer van Koophandel, KvK): Visit the KvK website to register your business online. Here is the link. Complete the online registration form, providing personal information and details about your business.
2. Personal Identification: Provide your personal identification details (name, address, nationality, etc.) as the owner of the sole proprietorship.
3. Obtain a VAT Identification Number (BTW-nummer) if Applicable: If your business activities exceed a certain threshold, you may need to register for Value Added Tax (VAT). You'll receive a VAT identification number upon registration.
4. Tax Number (BSN) for Non-Dutch Residents: If you're a non-Dutch resident, you might need to obtain a Citizen Service Number (Burgerservicenummer or BSN) from the municipality where you'll be conducting business.
5. Business Bank Account: Open a business bank account to keep your business finances separate from personal finances.
6. Income Tax Registration: Register for income tax with the Dutch tax authorities (Belastingdienst) using your tax number.
7. Register for the Small Businesses Scheme (KOR) if Applicable: If your VAT liability is below a certain threshold, you might be eligible for the Small Businesses Scheme (Kleineondernemersregeling or KOR). This could lead to reduced or no VAT obligations.
How to register a Limited Liability Company (Besloten vennootschap or bv)
1. Choose a Company Name: Select a unique and available name for your BV. Verify the name's availability with the Dutch Chamber of Commerce (Kamer van Koophandel or KvK).
2. Draft the Articles of Association (Statuten): Prepare the Articles of Association, outlining the company's purpose, structure, shareholders' rights, and other key details.
Consult with legal professionals to ensure compliance with Dutch company law.
3. Deposit Initial Capital: Deposit the minimum share capital of €0.01 into a business bank account. However, higher capital is recommended for practical purposes.
4. Notarization of Incorporation Documents: Have the Articles of Association and other incorporation documents notarized by a Dutch notary.
5. Obtain a Chamber of Commerce (KvK) Number: Apply for a KvK number by registering your BV with the Dutch Chamber of Commerce. This can be done online or in person.
6. Register for a Tax Identification Number (RSIN or BTW number): Register for a Rechtspersonen en Samenwerkingsverbanden Informatie Nummer (RSIN) for legal entities or a Belasting Toegevoegde Waarde (BTW) number for VAT purposes.
7. Register for Taxes: Register your BV with the Dutch Tax and Customs Administration (Belastingdienst) for corporate income tax and VAT purposes.
8. Open a Business Bank Account: Open a dedicated business bank account for your BV.
How to Register Your Sole Proprietorship or Limited Liability Company in the United Kingdom
You need to register as a sole-proprietor as soon as you earned at least £1,000 from self-employment in a given year (usually from April of the last year to April of the current year).
Click here to see rules that are applicable to sole traders
Of course, you can set up a limited liability company instead. Click here
Or Partnership, here are the details.
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