Statistics Norway

Inheritance tax statistics

2 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. 2009.
  Inheritance Gifts
  Number of recipients NOK million Average Number of recipients NOK million Average
Total 12 955 17 468 1 348 000 6 056 7 931 1 310 000
             
1-470 0003 1 149  241  209 000  769  220  287 000
470 001-800 000 3 553 2 202  620 000 1 451  899  619 000
800 001-999 999 1 650 1 503  911 000  759  702  924 000
1 000 000-1 999 999 4 729 6 424 1 358 000 2 301 3 069 1 334 000
2 000 000 and more 1 874 7 099 3 788 000  776 3 041 3 919 000
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 470 000 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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