Norskregistrert utenlandsk foretak
Norskregistrert utenlandsk foretak or NUF is a Norwegian term meaning Norwegian Registered Foreign Company. NUF are basically Norwegian branches of foreign companies. In this regard, one has to distinguish between companies that are Norwegian in a fiscal sense and Norwegian companies in a company law meaning. The formal legal basis for registration is The Business Enterprise Registration Act of 1985 with later amendments, ss 3-8.
The process of incorporation
When a NUF is registered, the branch itself is given a nine-digit Norwegian company number, in a similar manner as a regular Norwegian company – and a pseudo certificate of incorporation is issued by the Norwegian Register of Business Enterprises, showing the Norwegian board of directors (if any), any power of procuration, position or attorney, and similar basic information. However, the NUF remains a branch and not a legal entity separate from the foreign company. It is de facto the foreign company itself, operating in Norway under a separate company number.