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. 2005-2009. NOK million
  Number of recipients Total tax basis Total tax
2009      
Total inheritance and gifts 19 011 25 400 1 382
Inheritance 12 955 17 468  969
Gifts 6 056 7 931  413
       
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
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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