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/en/inntekt-og-forbruk/statistikker/arv/aar
52765
NOK 1.8 billion in inheritance tax
statistikk
2011-03-16T10:00:00.000Z
Income and consumption
en
arv, Inheritance tax (discontinued), inheritance, gifts, recipientsPersonal tax, Income and consumption
false

Inheritance tax (discontinued), 2008

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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NOK 1.8 billion in inheritance tax

Total inheritance tax on inheritance and gifts amounted to NOK 1.8 billion in 2008. Each inheritor and gift recipient paid on average NOK 67 000 in inheritance tax.

About 19 000 persons received taxable inheritance, and over 7 000 persons received taxable gifts or advances on inheritance in 2008.

Average inheritance of NOK 694 000

The total taxable inheritance was NOK 13.2 billion, with NOK 694 000 on average. Taxable gifts and advances on inheritance made up NOK 6.2 billion, with NOK 837 000 on average. More than half, or about 16 000 persons that received inheritance or gifts received values between NOK 250 000 and NOK 800 000. Over 1 000 persons received values of more than NOK 2 million.

About the statistics basis

The statistics present figures for both possession date and decision date. Possession date is the date on which the recipient takes possession of the inheritance/gift. Decision date is the date the tax collector decides on taxes in the specific cases. There has been a change in how these data are organised. This may have influenced the comparability with previous years. The statistics do not cover estates in which the tax basis is under the tax-free amount or public administrated estates.

Tax-free amount and tax rate 2008
  To children/parents To others
Of the first NOK 250 000 Ingen avgift Ingen avgift
Of the next NOK 300 000 8 prosent 10 prosent
Of excess amount 20 prosent 30 prosent

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