Norskregistrert utenlandsk foretak

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Norskregistrert utenlandsk foretak or NUF is a Norwegian term meaning Norwegian Registered Foreign Company. NUF is considered a Norwegian branch 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.