Table 1 Number of recipients of taxable inheritance and gifts, tax basis and total inheritance tax, by possession date. The whole country. 2004-2008. NOK million

Inheritance tax statistics

1 Number of recipients of taxable inheritance¹ and gifts, tax basis and total inheritance tax, by possession date². The whole country. 2004-2008. NOK million
	Number of recipients	Total tax basis	Total tax


2008
Total inheritance and gifts	26 399	19 387	1 769
Inheritance	18 977	13 177	1 146
Gifts	7 422	6 211	623

2007
Total inheritance and gifts	30 761	24 723	2 462
Inheritance	20 415	16 250	1 638
Gifts	10 346	8 473	824

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

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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