Statistics Norway

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. 1999-2001
  1999 2000 2001
  Inheritance Gifts Inheritance Gifts Inheritance Gifts
Total 14 683 6 319 16 069 7 095 17 832 7 229
             
0-200 0003 1 187  954 1 442  968 1 782 1 028
200 001-500 000 7 879 3 117 8 276 3 261 8 924 3 315
500 001-800 000 3 213 1 381 3 594 1 698 3 900 1 708
800 001-999 999  970  347 1 050  425 1 173  449
1 000 000 and more 1 434  520 1 707  743 2 053  729
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 recieved gifts from the same donor. This years inheritance/gifts and earlier gifts will therefore exceed the tax-free amount.

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