Construction
We won a 14-month building project in Norway — does that create a permanent establishment?
Very likely yes. Under the tax treaty, a building site or construction project lasting more than 12 months constitutes a permanent establishment — which means Norwegian corporate tax on the profits attributable to the project, registration duties and accounting obligations. The planning happens before you sign, not after month 12. Run the presence checker for your full risk picture.
Reviewed by Mauro Bonito — Statsautorisert regnskapsfører
Authorized by Finanstilsynet (2022) · Verify at Finanstilsynet →
Norway Presence Risk Checker →
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