When we refer to a ‘group’, we are following the definition for group found in section 3-4 of the Regulations. In the case of applications for subsidies for March, we use the definition that is found in section 3-4 subsection 3 of the Regulations.
For applications that apply to April and later months, the definition is expanded to include enterprises and company structures owned by the same person. In this context, ‘group’ follows the definition in section 3-4 subsections 3 to 5 of the Regulations.
The group must appoint an enterprise that will provide information about the group’s ownership structure. This enterprise will be charged with the responsibility of submitting information on behalf of the group. A contact person must be appointed in this enterprise.
Enterprises that are part of the group must send separate, individual applications. In the application, the enterprises must state that they are part of a group and provide information about which enterprises in the group are the enterprises responsible.
Consolidated group application
A group may also apply collectively as if the group was a single enterprise for the Norwegian part of the group.
Groups that apply for a subsidy in this way must include all business entities in the group that are liable to pay tax to Norway, with the exception of business entities that carry out business activities in industries that are not covered by the subsidy scheme. Business entities that are included in the calculations will hereon be referred to as ‘the Norwegian part of the group’.
Calculations of the drop in revenue and the fixed, unavoidable costs must be made collectively for the Norwegian part of the group. The calculations will be regarded as consolidated as if only these business entities are included in the group, in accordance with the normal principles relating to the consolidation of accounts. This means that income from other business entities in the Norwegian part of the group must be eliminated against the costs in these entities. Income and costs relating to the group entities that fall outside of the Norwegian part of the group must not be eliminated, but rather, they must be included in the calculation in the same way as income and costs of external entities.
A requirement of the subsidy scheme is that the enterprise must have employees in order to be eligible for receiving a subsidy. This requirement applies collectively to the Norwegian part of the group, meaning that at least one of the companies in the Norwegian part of the group must fulfil the requirement. The requirements in the regulation’s sections 2-4 to 2-6 must be fulfilled for all the enterprises in the Norwegian part of the group.
For the months of March, April and May, special rules apply for enterprises that have been ordered to close by the state. To be considered closed by the state, 50 percent or more of the collective revenue of the Norwegian part of the group in January and February 2020 must be generated from business activities considered closed by the state.
The enterprise that submits the application on behalf of the group will be responsible for the information given in the application. The enterprise that submits the application must also get consent from all the other enterprises that are part of the Norwegian part of the group. The consent may be given by a person who is eligible to apply for a subsidy on behalf of the enterprise pursuant to section 4-4 of the Regulations. A subsidy that is granted to the Norwegian part of the group collectively will, according to the regulation’s section 3-4 subsection 2, be granted to and paid out to the company who submits the application.