Statistics Norway

Inheritance tax statistics

3 Taxable inheritance1 and gifts according to size of respectively inheritance and gifts. Number of recipients, inheritance and gifts and per cent. Possession date2. The whole country. 2006.
  Inheritance Gifts
  Number og recipients NOK Million Average Number og recipients NOK Million Average
Total 17 359 13 242  763 000 8 888 6 667  750 000
             
0-250 0003 1 990  217  109 000 1 134  169  149 000
250 001-550 000 6 384 2 503  392 000 3 273 1 364  417 000
550 001-800 000 3 742 2 467  659 000 2 019 1 352  670 000
800 001-999 999 1 581 1 409  891 000  751  671  894 000
1 000 000-1 999 999 2 772 3 721 1 342 000 1 375 1 739 1 265 000
2 000 000 and more  890 2 926 3 288 000  336 1 371 4 081 000
1  Only include taxable amounts in estates that are privatly 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 recieved gifts from the same donor. This years inheritance/gifts and earlier gifts will therefore exceed the tax-free amount.

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