Statistics Norway

Inheritance tax statistics

2   Number of recipients of taxable inheritance1 and gifts, total tax basis and total inheritance tax, by decision date2. The whole country. 2000-2002. Million NOK
  Number of recipients Total tax basis Total tax
2002      
Total inheritance and gifts 25 480 14 504 1 237
Inheritance 17 690 10 060  894
Gifts 7 790 4 444  342
       
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
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.

Explanation of symbols