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/en/inntekt-og-forbruk/statistikker/arv/aar
9272
More million heirs
statistikk
2003-09-26T10:00:00.000Z
Income and consumption
en
arv, Inheritance tax (discontinued), inheritance, gifts, recipientsPersonal tax, Income and consumption
false

Inheritance tax (discontinued), 2001

In 2013, it was decided to abolish inheritance tax with effect from 1 January 2014. This is the final release of inheritance tax statistics.

Content

Published:

This is an archived release.

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More million heirs

More than 2 000 persons received taxable inheritance worth NOK one million or more in 2001 - about 300 more than the previous year. Roughly 700 persons received taxable gifts or advance on inheritance valued to more than NOK one million.

Recipients of inheritance or gifts of NOK 1 million or more, received values of NOK 4.8 billion, or about 35 per cent of the total inheritance tax basis. These recipients were assessed about NOK 705 million in tax, or just about 60 per cent of the total inheritance tax.

Total inheritance tax basis increased from NOK 13.1 billion in 2000 to NOK 14.3 billion in 2001.

The tax basis of received inheritance increased from NOK 9.1 billion to NOK 10.2 billion at the same time, while the tax basis of gifts amounted to about NOK 4 billion both years.

Inheritance

A total of 17,832 persons received taxable inheritance - roughly 1,700 more than in 2000. Recipients of taxable inheritance received on average values of NOK 573,000, compared to NOK 565,000 the previous year.

Total tax on inheritance amounted to NOK 880 million, compared with NOK 755 million in 2000, an increase of 16 per cent.

Gifts

In 2001 7,229 persons received taxable gift or advances on inheritance. The recipients of gifts on average received NOK 566,000, compared with NOK 571,000 the previous year. Total tax on gifts amounted to NOK 307 million compared with NOK 312 million in 2000.

About the statistics basis

The statistics presents figures for both possession date and decision date. Possession date is the date on which the recipient takes possession of the inheritance/gift, and decision date is the date the tax collector takes a decision on taxes in the case. The statistics do not cover estates in which the tax basis is under the tax-free amount or public administrations of estates.

  To children/parents To others
Of the first NOK 200 000           No tax No tax
Of the next NOK 300 000 8 per cent 10 per cent
Of excess amount           20 per cent           30 per cent

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