NorwayRevisorforeningen
File company restructurings early to make year-end registration
Digital decision notices must be sent by 5 October and implementation notices by 3 December 2026; paper notices must reach the register by 1 October and 1 December. Capital increases sit outside the guarantee.
By Taxxa AI OyPublished 4 September 2026
Industry: Across industries
Mergers, demergers, capital reductions and windings-up that are to be registered before the turn of the year must be notified in two stages: first the decision (beslutningen), then the implementation (gjennomføringen).Revisorforeningen Foretaksregisteret has published the cut-off dates for 2026, and each stage has its own deadline.
Notices sent digitally must be sent within the stated dates: the decision notice by 5 October («Beslutningsmelding må du sende innen 5. oktober»)Revisorforeningen and the implementation notice by 3 December («Gjennomføringsmelding må du sende innen 3. desember»)
Revisorforeningen. Notices that must be sent on paper are subject to receipt deadlines: the decision notice must have been received by 1 October («Beslutningsmelding må være mottatt innen 1. oktober»)
Revisorforeningen and the implementation notice must have been received by 1 December («Gjennomføringsmelding må være mottatt innen 1. desember»)
Revisorforeningen. The wording distinguishes sending a digital notice from the register having received a paper one, so allow postal and handling time for paper filings.
Two merger implementations are processed fully automatically (helautomatisk): implementation of a merger between parent and subsidiary («Gjennomføring av fusjon mellom mor/datterselskap») and implementation of a merger between companies owned by the same owner («Gjennomføring av fusjon mellom selskap eid av samme eier»). Where several notices implementing mergers are submitted on the same day, only the first goes to fully automated processing («Hvis du sender inn flere meldinger om gjennomføring av fusjoner på samme dag, vil kun den første gå til helautomatisk saksbehandling»). Filers with same-day batches should therefore sequence the most time-critical merger first.
Capital increases are expressly outside the guarantee: the register guarantee deadlines do not apply to capital increases («Merk at Foretaksregisterets garantifrister ikke gjelder kapitalforhøyelser»)Revisorforeningen, which means a capital increase risks remaining unregistered at year-end even when notified by 3 December for digital filings or 1 December for paper ones. Anyone combining a restructuring with a capital increase should treat the increase as unguaranteed and file it as early as possible.
The notice is dated 4 September 2026 («Publisert: 04.09.2026»). Advisers handling mergers, demergers, capital reductions or windings-up intended for 2026 registration should diary both stages now against the digital or paper track, and confirm anything unusual with the register well before the December implementation cut-offs.
Legal basis: Foretaksregisteret filing cut-offs for 2026 for merger, demerger, capital-reduction and winding-up notices, published 4 September 2026.
Diary both decision and implementation notices for mergers, demergers, capital reductions and windings-up against the 5 October / 3 December digital or 1 October / 1 December paper deadlines, and file any capital increase separately as early as possible.