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. 2000-2003. NOK million
  Number of recipients Total tax basis Total tax
20033      
Total inheritance and gifts 22 498 15 375 1 292
Inheritance 15 427 10 411  875
Gifts 7 071 4 963  417
       
2002      
Total inheritance and gifts 26 499 15 154 1 275
Inheritance 19 297 11 055  960
Gifts 7 202 4 099  315
       
2001      
Total inheritance and gifts 25 061 14 301 1 187
Inheritance 17 832 10 213  880
Gifts 7 229 4 088  307
       
2000      
Total inheritance and gifts 23 164 13 123 1 067
Inheritance 16 069 9 074  755
Gifts 7 095 4 049  312
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 rules as of 1 January 2003.

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