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. 2008.
  Inheritance Gifts
  Number of recipients NOK Million Average Number of recipients NOK Million Average
Total 18 977 13 177  694 000 7 422 6 211  837 000
             
1-250 0003 2 312  250  108 000  994  141  142 000
250 001-550 000 7 380 2 946  399 000 2 723 1 133  416 000
550 001-800 000 4 264 2 811  659 000 1 647 1 102  669 000
800 001-999 999 1 688 1 502  890 000  629  564  897 000
1 000 000-1 999 999 2 616 3 499 1 338 000 1 076 1 391 1 292 000
2 000 000 and more  717 2 168 3 024 000  353 1 880 5 326 000
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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