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. 2010
  Inheritance Gifts
  Number of recipients NOK Million Average Number of recipients NOK Million Average
Total 13 574 18 893 1 392 000 6 262 8 440 1 348 000
             
1-470 0003 1 408  279  198 000  768  211  274 000
470 001-800 000 3 713 2 309  622 000 1 413  877  620 000
800 001-999 999 1 744 1 587  910 000  801  737  921 000
1 000 000-1 999 999 4 762 6 498 1 365 000 2 406 3 195 1 328 000
2 000 000 and more 1 947 8 220 4 222 000  874 3 421 3 914 000
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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