Aksjeselskap

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The Aksjeselskap ( norwegian , Aktiengesellschaft 'abbreviated AS ) is a Norwegian legal form for small public companies . The legal basis is the Lov om aksjeselskaper 'Law on Public Companies'. The Aksjeselskap is a corporation with limited liability of shareholders. The minimum capital is 30,000 NOK (equivalent to 2,869 euros, exchange rate as of August 31, 2020).

In principle, every annual financial statement of an AS must be checked by an auditor. Small companies can opt for an exemption from the audit requirement if the annual turnover is less than NOK 6,000,000, the balance sheet total is less than NOK 23,000,000 and the company does not have more than 10 employees.

An Aksjeselskap has to be registered in the Norwegian business register ( Brønnøysundregistrene ), whereby by March 1, 2019 the articles of association had to state in which municipality (kommune i riket) the registered office of the company is located. As a result of this change, since March 1, 2019, it is no longer necessary to change the articles of association when relocating within Norway. Since the seat theory applies in Norway , an Aksjeselskap will automatically be deleted if it moves its administrative seat away from Norway.

See also

Web links

  • Limited company (AS). In: www.altinn.no. Brønnøysundregistrene, November 25, 2014, accessed October 24, 2015 .

Individual evidence

  1. ↑ Lov om aksjeselskaper (aksjeloven). In: lovdata.no. Retrieved October 24, 2015 (Norwegian).
  2. ↑ Limited company (AS). In: www.altinn.no. Brønnøysundregistrene, November 25, 2014, accessed October 24, 2015 .
  3. ↑ § 3-1. Aksje capital. In: lovdata.no. Retrieved October 24, 2015 (Norwegian).
  4. ^ A b Norway - Reform of the Norwegian GmbH (AS) in Liechtenstein-journal 1/2019, p. 23.