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. 2000-2002.
  2000 2001 2002
  Inheritance Gifts Inheritance Gifts Inheritance Gifts
Total 16 069 7 095 17 832 7 229 19 297 7 202
0-200 0003 1 442  968 1 782 1 028 2 111  985
200 001-500 000 8 276 3 261 8 924 3 315 9 374 3 417
500 001-800 000 3 594 1 698 3 900 1 708 4 214 1 616
800 001-999 999 1 050  425 1 173  449 1 288  444
1 000 000 and more 1 707  743 2 053  729 2 310  740
1  Includes taxable amounts in estates that are privately administrated.
2  Inheritances and gifts are registered during the year when 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 NOK 200 000 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.

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