Company Filing Requirements in the Norway Legal requirement to file accounts There is no central registry in the Netherlands. Every business must register with the local Chamber of Commerce. Public Limited Companies - NVs must file annual financial statements with the Chamber's registry. These records are open to public inspection. and must include:
Filing Exemptions Public Limited Companies - BVs are subject to different requirements. Small companies do not need to have their accounts audited (unless involved in banking or insurance) and are only obliged to file an abridged balance sheet and notes. Small-sized is defined as meeting at least two of the following criteria in two consecutive accounting years:
Medium-sized BVs must also file a profit & loss statement. Both profit & loss, and balance sheet must be audited. Medium-sized is defined as meeting at least two of the following criteria in two consecutive accounting years:
If a company (whether it is a BV or an NV) has a parent company, the parent can file a declaration of liability for its subsidiaries. This means the subsidiaries do not have to file accounts in their own right and can file their parents accounts if they wish. Company registration and licensing procedures Status must be drawn up in Dutch in a notarized deed and forwarded to the Ministry of Justice, which delivers a certificate of non-objection within two months. The company must also register with the Trade Register - Handelsregister), with the Chamber of Commerce - Kamer van Koophandel en Fabrieken, of the place of setting up. Then, notice in a official advertisement journal is required. Types of companies registered in the Norway
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