Classification of Legal form

Standard codes for legal forms in The Central Coordinating Register for Legal Entities.

Legal form 2021-04

Valid from
1.4.2021
Valid to
—

A short term of the official codes for legal form in The Central Coordinating Register for Legal Entities. Current

CodesDetailsChangesCorrespondencesVariants
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Legal form 2017 - Legal form 2010

ID
214
Owner section
424 - Division for accounting statistics and Business Register
Responsible
Rønning, Andreas

Codes

The correspondence links 44 codes from “Legal form 2017” to 46 codes from “Legal form 2010”.

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Legal form 2017Legal form 2010
—No corresponding code37Voluntary registration of rental premises (UTBG)
39Jointly operated enterprise (VIFE)
AAFY(AAFY)43(AAFY)
ANNAOther body corporate01Other body corporate (ANNA)
ANSGeneral partnership02General partnership (ANS)
ASLimited company03Limited company (AS)
ASAPublic limited company04Public limited company (ASA)
BACompany with limited liability05Company with limited liability (BA)
BBLHouse building cooperative06House building cooperative (BBL)
BEDR(BEDR)44(BEDR)
BOOther estates07Other estates (BO)
BRLHousing cooperative08Housing cooperative (BRL)
DAGeneral partnership with shared liability09General partnership with shared liability (DA)
ENKSole proprietorship10Sole proprietorship (ENK)
EOFGEuropean Economic Enterprise Group11European Economic Enterprise Group (EOFG)
ESEKCondominium flat owner12Condominium flat owner (ESEK)
FKFCounty municipal business enterprise13County municipal business enterprise (FKF)
FLIAssociation/club/organisation14Association/club/organisation (FLI)
FYLKCounty15County (FYLK)
GFSMutual insurance company16Mutual insurance company (GFS)
IKJPOther non-body corporate17Other non-body corporate (IKJP)
IKSInter-municipal company18Inter-municipal company (IKS)
KBOBankrupt estate19Bankrupt estate (KBO)
KFMunicipal business enterprise20Municipal business enterprise (KF)
KIRKChurch of Norway21Council of Churches (KIRK)
KOMMMunicipality22Municipality (KOMM)
KSLimited partnership23Limited partnership (KS)
KTRFJoint office24Joint office (KTRF)
NUFNorwegian division of foreign business enterprise25Norwegian division of foreign business enterprise (NUF)
OPMVSpecially sectioned unit26Specially sectioned unit (OPMV)
ORGLOrganisation section27Organisation section (ORGL)
PERSIndividuals who are registered in affiliated register28Individuals who are registered in affiliated register (PERS)
PKPension Fund41Pension Fund (PK)
PREJointly owned shipping company29Jointly owned shipping company (PRE)
SACo-operation42Co-operation (SA)
SAMJoint ownership according to the law of property30Joint ownership according to the law of property (SAM)
SEEuropean Company45European Company (SE)
SFPublic corporation31Public corporation (SF)
SPASavings bank32Savings bank (SPA)
STATState33State (STAT)
STIFoundation34Foundation (STI)
SÆROther business enterprise in accordance with special legislation35Other business enterprise in accordance with special legislation (SÆR)
TVAMCompulsory registration in the Value Added Tax Registration List36Compulsory registration in the Value Added Tax Registration List (TVAM)
UDEFUndefined46(UDEF)
UTLAForeign entity38Foreign entity (UTLA)
VPFOUnit trusts40Unit trusts (VPFO)