Norskregistrert utenlandsk foretak
（重定向自NUF）
Norskregistrert utenlandsk foretak or NUF is a Norwegian term meaning Norwegian Registered Foreign Company. NUF are basically Norwegian branches 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.