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. 2005-2006
  2005 2006
  Inheritance Gifts Inheritance Gifts
Total 17 856 11 807 17 359 8 888
         
0-250 0003 2 037 1 831 1 990 1 134
250 001-550 000 7 030 4 252 6 384 3 273
550 001-800 000 3 667 2 494 3 742 2 019
800 001-999 999 1 582  923 1 581  751
1 000 000-1 999 999 2 725 1 722 2 772 1 375
2 000 000 and more  815  585  890  336
1  Only include taxable amounts in estates that are privatly administrated.
2  Inheritances and gifts 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 NOK 250 000 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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