Statistics Norway

Inheritance tax statistics

2   Number of recipients of taxable inheritance1 and gifts according to size of respectively inheritance and gifts. Possession date2. The whole country. 2003
  2003
  Inheritance Gifts
Total 15 427 7 071
0-250 0003 1 541 1 099
250 001-550 000 6 790 2 708
550 001-800 000 3 246 1 540
800 001-999 999 1 298  622
1 000 000 and more 2 552 1 102
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 250 000 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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