Kommandittselskap
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Kommandittselskap
Kommandittselskap or KS is a Norwegian type of company. The company is owned by two types of entities; the ''komplementar'', who holds unlimited liability, and one or more ''komandittist'' who hold limited liability. The company type is thus a middle form between a limited and unlimited company. The ''komplementar'' can be, and often is, a limited liability company, which indirectly and in practice will limit the liability for the ultimate owner(s) of the ''komplementar''. Each ''komandittist'' must pay equity of NOK 20,000, of which 20% must be paid before the registration at Brønnøysund Register Centre. The ''komplementar'' must supply at least 10% of the total equity. Dividend is paid out in proportion to the supplied equity, unless otherwise agreed upon. Taxation of a KS follows the same rules as taxation from an ansvarlig selskap (unlimited company, ANS), so there is no double taxation. KS's must be audited and submit their accounts to the authorities. Of tax reasons, ...
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Norway
Norway, officially the Kingdom of Norway, is a Nordic country in Northern Europe, the mainland territory of which comprises the western and northernmost portion of the Scandinavian Peninsula. The remote Arctic island of Jan Mayen and the archipelago of Svalbard also form part of Norway. Bouvet Island, located in the Subantarctic, is a dependency of Norway; it also lays claims to the Antarctic territories of Peter I Island and Queen Maud Land. The capital and largest city in Norway is Oslo. Norway has a total area of and had a population of 5,425,270 in January 2022. The country shares a long eastern border with Sweden at a length of . It is bordered by Finland and Russia to the northeast and the Skagerrak strait to the south, on the other side of which are Denmark and the United Kingdom. Norway has an extensive coastline, facing the North Atlantic Ocean and the Barents Sea. The maritime influence dominates Norway's climate, with mild lowland temperatures on the se ...
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