I read that SAS 343 SE-REA (delivered 20.07.2001) and SE-REB (delivered 26.09.2001) changed their reg. number into LN-RKF and LN-RKG.

Does anybody know why SAS decided to change her 340 registration numbers just a few months after delivery?

As it has been mentioned a couple of times, Norway and Denmark (unlike sweden) is members of NATO, and a charter within NATO requires all member countries to provide airlifts in case of a war. SAS will of course provide a large percentage of the Denmark and Norways aircrafts, but since an aircraft can't be used if it's registrered in a non-NATO country, some of the Swedish-registred aircrafts have been re-registred in Denmark and Norway.

Another issue could also be the taxes, which have changed recently. Apparently aircraft-taxes should be cheaper in Norway now.

I'm sure taxes are the #1 reason, otherwise I'd be suprised if NATO could demand registration to be changed for more the the 4/7th part of SAS that is owned by a NATO country.

From what I have heard from a SAS employee, the taxes are the reason, but also they have different classes based on pollusion, noise and so on. At first it would be best to register the aircrafts in Sweden, but then Norway changed their rules and it became cheaper to have them in Norway. That's why they change the reg.

GOT

Actually it is mainly because the leasing companies demand the aircrafts to be on Norwegian registry. This is because in case of an SAS collapse, it is easier to reposess the aircrafts if they are registred in Norway ..

But SAS new Airbuses are not leased, they are bought by SAS, according to what I have heard.

There is something called leasing finance. An airline can order the planes directly from the manufacturer, and finance it through a leasing company. Many airlines do that. For example, Finnair has just sold three A320s to SALE/Bollioune and lease them back.