Inheritance tax statistics

3   Number of recipients of taxable inheritance1 and gifts according to size of respectively inheritance and gifts. Possession date2. The whole country. 1999-2000
  2000 1999
  Inheritance Gifts Inheritance Gifts
Total 16 069 7 095 14 683 6 319
         
0-200 0003 1 442  968 1 187  954
200 001-500 000 8 276 3 261 7 879 3 117
500 001-800 000 3 594 1 698 3 213 1 381
800 001-999 999 1 050  425  970  347
1 000 000 and more 1 707  743 1 434  520
1  Does not include tax-free estates and public administration of estates.
2  Inheritance- and gift cases are registered during the year where the right of possession sets in, i.e. time of death of donor (longest living donor in unsettled estates) or when gift is given.
3  Amounts under 200 000 kroner which are taxable because of earlier received gifts from the same donor. This years inheritance/gifts and earlier gifts will therefore exceed the tax-free amount.

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