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/en/inntekt-og-forbruk/statistikker/arv/aar
9282
NOK 2.5 billion in inheritance tax
statistikk
2009-10-02T10:00:00.000Z
Income and consumption
en
arv, Inheritance tax (discontinued), inheritance, gifts, recipientsPersonal tax, Income and consumption
false

Inheritance tax (discontinued), 2007

In 2013, it was decided to abolish inheritance tax with effect from 1 January 2014. This is the final release of inheritance tax statistics.

Content

Published:

This is an archived release.

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NOK 2.5 billion in inheritance tax

Total inheritance tax on inheritance and gifts amounted to NOK 2.5 billion in 2007. Each inheritor and gift recipient paid averagely NOK 80 000 in inheritance tax.

Over 20 000 persons received inheritance, and over 10 000 persons received taxable gifts or advance on inheritance in 2007.

Average inheritance of NOK 796 000

The total taxable inheritance made up NOK 16.3 billion, with NOK 796 000 on average. Taxable gifts or advance on inheritance made up NOK 8.5 billion, with NOK 819 000 on average. Of all those who received inheritance or gifts, every fifth person received values of more than NOK 1 million. Over 1 600 persons received values of more than NOK 2 million.

About the statistics basis

The statistics presents figures for both possession date and decision date. Possession date is the date on which the recipient takes possession of the inheritance/gift. Decision date is the date the tax collector decides on taxes in the specific cases. The statistics do not cover estates in which the tax basis is under the tax-free amount or public administrated estates.

Tax-free amount and tax rate 2007
  To children/parents To others
Of the first NOK 250 000 No tax No tax
Of the next NOK 300 000 8 per cent 10 per cent
Of excess amount 20 per cent 30 per cent

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