Groups

Group” means the definition as set out in the Regulation on the supplementation and implementation of the Act on a temporary grant scheme for enterprises with a substantial decrease in turnover since August 2020, Section 3-4 third to fifth paragraphs.

Groups must appoint an enterprise to be responsible for the provision of information on the group’s ownership structure. This enterprise will then be responsible for information which is submitted concerning the group. A contact person must be appointed in this enterprise.

Enterprises that are part of a group can apply either separately or jointly. In the application, the enterprise must state that it is part of a group and specify the enterprises in the group that are responsible. It is important that all applications from a group state the same responsible enterprises.

Consolidated group applications

Groups of companies can also apply jointly as if the group were a single enterprise for the Norwegian part of the group.

Groups seeking support according to this method must include all entities in the group which are liable to pay tax to Norway, except for entities operating in industries which are exempt from the grant scheme. Entities that are to be included in the calculations are referred to below as the Norwegian part of the group.

The decrease in turnover and fixed, unavoidable costs must be calculated collectively for the Norwegian part of the group. The calculations will be considered to be consolidated as if only these entities were included in the group, according to ordinary principles for the consolidation of financial statements. This means that income from other entities in the Norwegian part of the group will be eliminated against costs in these entities. Income and expenses attributable to group entities outside the Norwegian part of the group must not be eliminated, but included on an equal basis with income and costs with respect to external parties.

The grant scheme includes a requirement that the enterprise must have employees in order to be eligible for grants. This requirement applies collectively to the Norwegian part of the group, so that at least one of the companies in the Norwegian part of the group must fulfil the condition. The conditions stipulated in Sections 2-4 to 2-6 of the Regulation must be met for all enterprises in the Norwegian part of the group.

The enterprise that applies on behalf of the group will be responsible for the information that is given in the application. The enterprise that submits the application must also obtain the consent of all the enterprises in the Norwegian part of the group. Consent may be provided by persons who are eligible to apply for support on behalf of the enterprise under Section 4-4 of the Regulation. Support awarded collectively for the Norwegian part of the group under Section 3-4 second paragraph of the Regulation will be awarded and paid to the enterprise that submitted the application.