Statistics Norway

Inheritance tax statistics

1 Number of recipients of taxable inheritance1 and gifts, tax basis and total inheritance tax, by possession date2. The whole country. 2003-2006. NOK million
  Number of recipients Total tax basis Total tax
2006      
Total inheritance and gifts 26 247 19 909 1 862
Inheritance 17 359 13 242 1 290
Gifts 8 888 6 667  572
       
2005      
Total inheritance and gifts 29 663 22 579 2 180
Inheritance 17 856 13 241 1 263
Gifts 11 807 9 338  917
       
2004      
Total inheritance and gifts 24 191 17 387 1 600
Inheritance 16 394 11 625 1 076
Gifts 7 797 5 762  524
       
20033      
Total inheritance and gifts 22 498 15 375 1 292
Inheritance 15 427 10 411  875
Gifts 7 071 4 963  417
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.
3  New inheritance taxrules from 1.1.2003.

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