In this blog we aim to shed light on the parts of the registering process that can cause problems if you are unknown to the requirements that needs to be met. At the end, we will present the assistance we can provide to help you achieve a successful registration.
General meeting or board of director’s protocol
Changing the composition of the board of directors always starts with a protocol from the general meeting in the company. This protocol needs to be signed by the shareholder(s), and the election of the board member(s) must be stated in the minutes. RBE policy states that foreign language protocols not necessarily will be accepted. A board protocol is needed for appointing the CEO, contact persons, signatory roles, etc.
Has the person in question never been registered in Norway before?
All board members of a Norwegian entity need to have a personal ID-number. This applies also to CEOs, persons with signing authority, reporting roles (accountant etc.) and contact persons (e.g. for filial). For Norwegians this number is the same as their personal ID-number. For foreigners the ID-number is called a “D-number”. The first time a foreign person is registered with a role in a Norwegian entity, they will have to apply for a D-number at the same time.
This application process is very strict when it comes to documentation requirements. Both a D-number application form and ID papers need to be submitted to the RBE, which forwards the application to the Norwegian Tax Administration that issues the D-numbers. The authorities require that all documents must be submitted with original papers by mail.
Register form
The register form is the main form for all new information regarding the entity. This form is usually easily filled out electronically and submitted through the RBE’s portal. However, when foreign persons are to be registered and must apply for D-number, everything needs to be submitted on original paper. Moreover, the form is provided exclusively in Norwegian and must be signed by specific persons. Who that is to sign depends on signatory roles and if you are an existing or new member of the board.
Other roles than board member and reporting roles
We know that in many cases, company groups would like to have foreign employees to fill roles in the Norwegian company. E.g. as CEO, as accountant with reporting roles such as for VAT, Customs, annual accounts, tax returns etc. Also contact persons or the nation representative for a filial of the company is common. All of the above will trigger the need for the person to have a D-number to get this registered. It is a separate form that registers these roles and gives the necessary access. If the person does not have a previously registered D-number, this must be applied for simultaneously.
How do we assist our clients?
BDO Legal and our team assists many clients in performing these changes. We will guide our clients step by step through the process, making it as easy and effective as possible to get the registration in order.
We will provide a complete package with all the the necessary documents, including:
- Necessary minutes from general meeting or board meeting with English-Norwegian split to ensure that the RBE can process it
- D-number applications for all the persons elected to the board and require such number, information and guidance on all the necessary attachments documenting personal ID
- Register form with all necessary information filled out
We can also assist you with coordinating all the necessary signatures from the involved persons and receiving the documents before submitting the entire package to the RBE.
How to get in touch with our BDO Legal team
Our contact information is found on the right-hand side of the website. You are welcome to reach out to us for further information if you have any questions.