52767_not-searchable
/en/inntekt-og-forbruk/statistikker/arv/aar
52767
Less inheritance tax
statistikk
2011-10-06T10:00:00.000Z
Income and consumption
en
arv, Inheritance tax (discontinued), inheritance, gifts, recipientsPersonal tax, Income and consumption
false

Inheritance tax (discontinued), 2009

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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Less inheritance tax

Total inheritance tax on inheritance and gifts amounted to NOK 1.4 billion in 2009. This is NOK 387 million less than the previous year. Higher tax-free amounts and reduced taxes in 2009 explain the decrease.

In 2009, the tax-free amount was raised from NOK 250 000 to NOK 470 000, and taxes were simultaneously reduced.

Tax-free amount and tax rate 2009
  To children/parents To others
Of the first NOK 470 000 No tax No tax
Of the next NOK 330 000 6 per cent     8 per cent
Of excess amount 10 per cent 15 per cent

Number of recipients with higher amount

The number of recipients of taxable inheritance and gifts over NOK 1 million has increased by over 50 per cent. Of all those who received inheritance or gifts, 50 per cent received values of more than NOK 1 million. In 2008, only 18 per cent received values of more than NOK 1 million.

Average inheritance

The total taxable inheritance was NOK 17.5 billion, with NOK 1 348 000 on average. In 2009, about 13 000 persons received inheritance; 6 000 persons less than in 2008.

Gifts

Over 6 000 persons received taxable gifts or advances on inheritance in 2009.

Taxable gifts and advances on inheritance made up NOK 7.9 billion.

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.

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