Norway sets filing cutoffs for company changes before year-end

Companies seeking registration of a merger, demerger, capital reduction or winding-up before the end of 2026 must plan around Foretaksregisteret's published filing cutoffs.Revisorforeningen For digital submissions, the decision notice must be sent by 5 October 2026Revisorforeningen and the implementation notice by 3 December 2026Revisorforeningen.

Paper filings have earlier receipt deadlines. The register must receive a paper decision notice by 1 October 2026Revisorforeningen and a paper implementation notice by 1 December 2026Revisorforeningen. The wording distinguishes sending a digital notice from the register having received a paper notice, so the relevant method matters when planning submission.

All four types of change follow a two-stage reporting process: the decision is reported first, followed by implementation. The October dates concern the first stage and the December dates the second. Companies and their advisers should therefore identify both required notices when organising a transaction intended for registration before the year-end.

Brønnøysundregistrene's guidance was updated on 3 September 2026Brreg and labels these as the important dates for 2026. It states that the dates are updated each autumn. The published timetable is consequently the current year's schedule for the listed registration processes.

Some implementation notices are processed fully automatically.Revisorforeningen The guidance identifies mergers between a parent and subsidiary and mergers between companies owned by the same owner.Revisorforeningen If several notices implementing mergers are submitted on the same day, only the first goes to fully automated processing.Revisorforeningen The page does not present all merger implementation notices as automatically processed.

Capital increases require separate attention. Revisorforeningen's notice of 4 September expressly states that Foretaksregisteret's guarantee deadlines do not apply to capital increases.Revisorforeningen It warns that a capital increase may therefore remain unregistered at year-end even if notified by the December dates given for the other changes.Revisorforeningen

The filing timetable is stated in Brønnøysundregistrene's guidance on registering decision and implementation notices before New Year, supplemented by Revisorforeningen's notice on the scope of the guarantee deadlines.