Statistics Norway

Inheritance tax statistics

1 Number of recipients of taxable inheritance1 and gifts, tax basis and total inheritance tax, by possession date2. The whole country. 2008-2010. NOK million
  Number of recipients Total tax basis Total tax
2010      
Total inheritance and gifts 19 836 27 333 1 607
Inheritance 13 574 18 893 1 162
Gifts 6 262 8 440  445
       
2009      
Total inheritance and gifts 19 011 25 400 1 382
Inheritance 12 955 17 468  969
Gifts 6 056 7 931  413
       
2008      
Total inheritance and gifts 26 399 19 387 1 769
Inheritance 18 977 13 177 1 146
Gifts 7 422 6 211  623
1  Includes only 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.

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