Statistics Norway

Inheritance tax statistics

4   Number of recipients of taxable inheritance1 and gifts according to age and average taxable inheritance and gifts. Possession date2. The whole country. 2002
Age Number of recipients Average amount
Total Children/parents Others Total Children/parents Others
inheritance 19 297 12 503 6 794  572 900  624 100  478 600
Below 18 years  278 71  207  577 800  868 200  478 200
18 - 29 years 1 161  549  612  578 700  654 000  511 200
30 - 44 years 4 076 2 886 1 190  623 200  687 900  466 400
45 - 59 years 8 983 6 981 2 002  583 400  615 800  470 300
60 - 74 years 3 518 1 890 1 628  515 200  548 300  476 800
75 years and above 1 281  126 1 155  490 600  489 400  490 700
             
Gifts 7 202 5 824 1 378  569 200  601 300  433 100
Below 18 years 84 18 66  416 100  532 900  384 200
18 - 29 years  853  566  287  604 200  670 800  472 800
30 - 44 years 2 693 2 224  469  555 700  581 500  433 500
45 - 59 years 2 938 2 576  362  571 500  592 400  422 800
60 - 74 years  586  437  149  605 500  669 300  418 300
75 years and above 48 3 45  378 300  375 800  378 400
1  Includes only taxable amounts in estates that are privately administrated.
2  Inheritances and gifts are registered during the year when the right of possession sets in, i.e. time of death of donor (longest living donor in unsettled estates) or when gift is given.

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