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| Inheritance tax statistics |
| 2 | Number of recipients of taxable inheritance1 and gifts according to size of respectively inheritance and gifts. Possession date2. The whole country. 2003 and 2004 |
| 2003 | 2004 | ||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Inheritance | Gifts | Inheritance | Gifts | ||||||||||||||||||||||||||||||||||||
| Total | 15 427 | 7 071 | 16 394 | 7 797 | |||||||||||||||||||||||||||||||||||
| NOK 0-250 0003 | 1 541 | 1 099 | 1 706 | 1 088 | |||||||||||||||||||||||||||||||||||
| NOK 250 001-550 000 | 6 790 | 2 708 | 6 933 | 2 957 | |||||||||||||||||||||||||||||||||||
| NOK 550 001-800 000 | 3 246 | 1 540 | 3 502 | 1 803 | |||||||||||||||||||||||||||||||||||
| NOK 800 001-999 999 | 1 298 | 622 | 1 417 | 671 | |||||||||||||||||||||||||||||||||||
| NOK 1 000 000-1 999 999 | 2 060 | 885 | 2 248 | 1 046 | |||||||||||||||||||||||||||||||||||
| NOK 2 000 000 and more | 492 | 217 | 588 | 232 | |||||||||||||||||||||||||||||||||||
| 1 | Only taxable amounts in estates that are privately administrated. |
| 2 | Inheritances and gifts are registered during the year where the right of possession sets in, i.e. time of death of donor (longest living donor in unsettled estates) or when gift is given. |
| 3 | Amounts under NOK 250 000 which are taxable because of earlier received gifts from the same donor. This years inheritance/gifts and earlier gifts will therefore exceed the tax-free amount. |