Selskap med delt ansvar

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Selskap med delt ansvar or DA, in English Company with Divided Liability is a type of company in Norway that does not have limited liability. The company will have two or more participants, who hold a given percentile ownership of the company. A DA is not based around stocks, like the aksjeselskap (AS), nor is there mutual liability, like in the ansvarlig selskap (ANS). Instead each participant is directly liable for its relative ownership in the company.

There is no demand of a minimum initial equity in the company, nor is there any demand for auditing if the company participants do not exceed 5 or the revenues do not exceed 5 Million NOK. The company need not have a board of directors or a managing director. If there is no managing director, each of the companies participants can sign for the company. The company form is tax beneficial, since dividend doesn't have to be taxed. The drawback is that in case of bankruptcy, the owner will be held liable for their relative share of any debt.