Inheritance tax statistics

2   Number of recipients of taxable inheritance1 and gifts, total basis of tax and total inheritance tax, by decision date2. The whole country. 1999-2001. Million kroner
  Number of recipients Total basis of tax Total tax
2001      
Total inheritance and gifts 30 488 17 455 1 489
Inheritance 21 223 12 123 1 071
Gifts 9 265 5 332  418
2000      
Total inheritance and gifts 29 444 14 978 1 276
Inheritance 20 911 10 473  915
Gifts 8 533 4 505  361
19993      
Total inheritance and gifts 30 424 11 468 1 008
Inheritance 23 337 8 667  779
Gifts 7 087 2 802  229
1  Does not include tax-free estates and public administration of estates.
2  Inheritance- and gift cases are registered during the year of decision date. This can be from six months to several years after possession date.
3  New inheritance tax-rules as from 1.1.1999.

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