Inheritance tax (discontinued)

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05625: Recipients of taxable inheritance and gifts, by size of respectively inheritance and gifts. Possession date (closed series) 2003 - 2008

Mandatory

Selected 1 of total 2

Mandatory

Selected 1 of total 6

Selected 0 of total 6

Optional variable
Number of selected data cells are:
(maximum number allowed is 300 000)
Number of selected cells exceeds the maximum allowed 300 000

contents: Recipients of inheritance , total inheritance or gifts: 0-250 000 NOK

Does not include tax-free estates and public administration of estates. Inheritance- and gifts are registered during the year where the right of possession sets in, i.e. time of death of donor (logest living donor in unsettled estates) or when gift is given. Amounts under NOK 250 000 which are taxable because of earlier received gifts from the same donor. This year's inheritance/gifts and earlier gifts will therefore exceed the tax-free amount.