Statistics Norway

Inheritance tax statistics

3 Taxable inheritance1 and gifts according to size of respectively inheritance and gifts. Number of recipients, inheritance and gifts and average. Possession date2. The whole country. 2007.
  Inheritance Gifts
  Number of recipients NOK Million Average Number of recipients NOK Million Average
Total 20 415 16 250  796 000 10 346 8 473  818 900
             
0-250 0003 2 297  243  105 600 1 302  196  150 300
250 001-550 000 7 461 2 952  395 600 3 672 1 543  420 300
550 001-800 000 4 209 2 786  662 000 2 299 1 534  667 200
800 001-999 999 1 838 1 645  895 000  866  777  897 200
1 000 000-1 999 999 3 457 4 613 1 334 300 1 699 2 159 1 270 500
2 000 000 and more 1 153 4 012 3 479 200  508 2 264 4 456 800
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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