Norwegian Tax
Administration
Guidance for the reporting of inheritance
Inheritance declarations (RF-1616) must be sent to the tax
office within six months of the death. The declaration must
be sent to the region in which the deceased was resident;
see the final page of the guidance. All heirs are responsible
for ensuring that the inheritance declaration is sent by the
relevant deadline. Information on inheritance tax can also
be found at www.skatteetaten.no.
declarations. The deadline is six months after the death or the
new declaration deadline if you have been granted an
extension. The tax office may nevertheless accept declarations
that are received before the decision is taken. The tax office will
not take into consideration any declarations received after this
date.
Remarks concerning the individual sections of the
inheritance declaration form
1.2 Marital status
Two people who live together and who have joint children
and/or have previously been married are considered
cohabitants. Two unmarried people who live together and who
have lived together in a marriage-like relationship for at least
two consecutive years are also considered cohabitants.
1.4 The parties' assets
Only spouses can have jointly owned assets and/or separate
assets. If the spouses have separate assets, a copy of the
marriage settlement must be enclosed.
1.5 The estate of the first deceased
If the estate of the first deceased has been fully or partially
divided, a copy of the estate settlement must be enclosed. If the
estate has been taken over in its entirety by the surviving
spouse, a copy of either the grant of probate or the will must be
enclosed.
No reservations or conditions may be linked to any waiving of
the right of inheritance, except that the inheritance may be the
sole property of the recipient of the waived inheritance. When a
person waives their right of inheritance, the inheritance will be
divided as if the person concerned had died before the
inheritance was divided. If a person who waives their right of
inheritance has their own living heirs, the inheritance will be
divided equally between them. Heirs who have no living heirs
may waive their rights in favour of one or more joint heirs to the
estate. The right to waive inheritance may be limited or
prohibited in cases where the heir is themselves an heir
according to a will. Heirs more remotely related than cousins of
the deceased have no right of inheritance; see the Inheritance
Act. Waiving of inheritance in favour of such heirs is not
permitted. See Section 8(3) of the Inheritance Tax Act for more
information.
If inheritance above a certain maximum amount is waived in
favour of heirs who are minors, the County Governor, as the
guardianship authority, must be notified. From 1 July 2013, the
maximum amount is two times the current National Insurance
basic amount (G) at the start of the year. Enclose a copy of this
declaration.
More information on the waiving of inheritance rights can also
be found at www.skatteetaten.no.
1.6 Did the deceased have a will?
Inheritance tax is generally calculated on the basis of the
division of the inheritance that follows from the Inheritance Act.
If the testator has left a will, this must be used as a basis. Even
if the testator has left a will which does not meet the strict
formal requirements that apply to wills, the tax office may still
take this will into consideration when calculating the inheritance
tax due. It will then be a condition that the heirs have followed
the written list in every respect when dividing the inheritance.
1.7 Waiving the right of inheritance
An heir may waive his or her right of inheritance in its entirety or
in part; see Section 74 of the Inheritance Act.
In such cases, a written declaration to this effect must be
enclosed. You will find the relevant form (RF-1622) at
www.skatteetaten.no. If the inheritance is divided between
several people, the tax-free amount and the progressive tax
rates may reduce the amount of inheritance tax payable.
Note the deadline:
Declarations concerning waiving of the right of inheritance must
be submitted in writing to the tax office in connection with the
submission of the associated inheritance declaration or by the
deadline that applies to the submission of inheritance
RF-1621E Approv. 05.2013
2 Assets as of the time of death
In this section, you must state the gross value of the deceased's
assets as of the date of death, both in Norway and abroad. If
the estate has been returned from public division, it is the
values as of the date of the court's return ruling that must be
declared. The assets must be listed at their estimated sale
value, i.e. their market value. There are special rules for the
valuation of non-listed shares and stakes in general
partnerships with mutual liability and limited partnerships, as
well as for the valuation of agricultural property.
2.1 Real properties of all types
Real property must be listed at its estimated market value under
section 2.1. If the property has been valued in connection with
the division of the estate, enclose a copy of the valuation. If the
property has been sold, you must enclose a copy of the
settlement agreement from the estate agent or a purchase/sale
agreement. If the property has not been valued or sold, the tax
office's declaration form for the property type concerned must
be completed:


Notification form for residential property/plot (RF-1618)
Notification form for holiday property/plot (RF-1619)

Notification form for other real property/plot (RF-1620)
2.2 Property covered by the oldest child's right of
inheritance
When real property that is covered by the oldest child's right to
inherit agricultural or forestry land from his or her parents is
transferred to a relative of the testator in a direct line of descent,
the property must be declared with a value equivalent to three
quarters of the estimated sale value. If, in connection with the
division of an undivided estate, such property is transferred to
relatives of the first deceased spouse in a direct line of descent
in accordance with the division valuation, the entire valuation
amount must be declared.
An heir may not claim a valuation under these rules for more
than one property, or the assets that he or she receives in a
single property, from the same testator. Agricultural/forestry
property that has been managed as a single operating unit is
considered a single property. In this context, spouses are
considered to be a single testator.
Note the following:
The value that was used as a basis for calculating the
inheritance tax will determine the initial value in connection with
the calculation of the taxable gain in the event of any
subsequent sale. The initial value may not be set higher than
the value that was used in the inheritance tax calculation. For
more information on how the gain will be calculated, see
www.skatteetaten.no under the rules concerning the purchase
and sale of residential property.
2.3 Livestock, machinery and other movables that belong
to a farm or forestry business
Valuation of stocks
Stocks must be valued at their acquisition or manufacturing
price at the time they become available for use. Goods which
must be sold at a reduced price as a result of damage,
obsolescence or similar must be valued at the anticipated sale
price minus sale costs.
Enclose a copy of the status and the profit/loss account as of 1
January in the year of death. The tax office will notify you if
further information is required.
2.4 Movables
Year 1
Year 2
Year 3
Year 4
Year 5
Year 6
Year 7 – Year 15
65%
55%
45%
40%
30%
20%
15%
List prices for cars can be found at
www.skatteetaten.no/listepris
2.10 Insurance agreements
Life or annuity insurance owned by the testator which has not
fallen due for disbursement (has commenced during the lifetime
of the testator) must be declared at the surrender value as of
the date of death. You must also enclose a statement from the
company which states the surrender value.
The tax office must also receive information from the company
concerning the capital value of a possible free policy. If an
annuity had commenced prior to the date of death, the value
must be set as equal to the capital value of the remaining
annual payments that will be made after the death. The capital
value of the annuity (determined in accordance with Section 13
of the Inheritance Tax Act) may be declared, but the tax office
will calculate this value in any case.
2.11 Shares and unit trusts, etc.
In the case of the inheritance of stocks and shares, the recipient
may be entitled to a deduction for any future tax gain in
connection with the sale of these stocks and shares; see
Section 14(5) of the Inheritance Tax Act. This applies to the
inheritance of listed and non-listed shares, shares in unit trusts,
partnerships, savings banks and other independent financing
enterprises, mutual insurance companies, cooperative
enterprises and similar foreign companies.
Form RF-1624 must be used. You will find this form at
www.skatteetaten.no. The total value is transferred from section
5 of RF-1624 to section 2.11 of the inheritance declaration.
2.12 Other securities
In this section, you must list shares in securities (not unit trusts),
bonds and other securities that are not covered by Section
14(5) of the Inheritance Act (see section 2.11 on who is
covered).
Works of art and antiques are also considered to be movables.
If works of art or antiques have been valued, a copy of the
valuation must be enclosed.
2.13 Monetary claims
2.7 Tax credits
Mortgage bonds and other outstanding claims must be valued
at their nominal value, unless it can be demonstrated that the
estimated sale value is lower.
If the estate consists of more than one heir, the heirs should
request an advance tax assessment well before the inheritance
declaration must be submitted. The form entitled "Tax return for
advance tax assessment" (RF-1040) must be used for this
purpose. You will find this form at www.skatteetaten.no.
2.8 Motor vehicles
Under this section, you should declare cars, motorcycles, snowscooters, mopeds, motorised quadricycles and motor homes.
These assets must be valued at their list price as new minus a
standard deduction for age. The deduction is calculated as a
percentage in accordance with the table below.
Age of
vehicle
Year 0 (new)
2.14 Other capital
Examples include ships and other vessels, boats, nets, seine
and line fishing and other fishing equipment, movables, etc. in
trade, industry and craft businesses, income benefits, etc.
Specify on a separate sheet.
3 The deceased's debts and costs attributable to
the death
Heirs are entitled to claim a deduction from the tax basis for:
a) the obligations that are incumbent on the estate to cover the
testator's debt (including debt that is covered by debt
insurance).
b) the obligations that the testator has imposed on the taxpayer
as a condition for taking over the inheritance
Proportion of list price
as new
75%
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c) funeral and grave expenses
d) other costs that are necessary in order to take possession of
the inheritance.
Deductions for an obligation may only be claimed if it is
unconditional or when it can be documented that the obligation
has been fulfilled. If the tax office deems it unlikely that the
obligation will be fulfilled, the deduction may be refused; see
Section 16 of the Inheritance Tax Act. More information on the
deductions you may be entitled to can be found at www.
skatteetaten.no.
3.1 Mortgage debt and other debt
Mortgage debt: Include the principal and interest accrued up to
the date of death. Enclose documentation of the debt at the
time of death.
Other debt: The debt of a testator to an heir is deductible. The
tax office imposes special requirements concerning
documentation of the claim. Deductions for the care of testators
are only deductible if the heir has a legal claim to this. Enclose
documentation showing possible accrued interest as of the date
of death, the interest rate and instalments for the debt items for
which deductions are being claimed.
3.2 Tax debt
Deductions may only be claimed for the tax debt of the
deceased. Enclose documentation of the type of tax or duty and
the tax year. Tax on the income of a decedent's estate after the
date of death cannot be declared as debt, nor may tax that is
levied on the basis of the asset statement after the date of
death.
If the estate consists of more than one heir, the heirs should
request an advance tax assessment well before the inheritance
declaration must be submitted. The form entitled "Tax return for
advance tax assessment" (RF-1040) must be used for this
purpose. You will find this form at www.skatteetaten.no.
3.3 and 3.4 Funeral and grave expenses and other costs
and deductions
A standard deduction in an amount corresponding to half a
National Insurance basic amount (G) at the start of the year will
be given unless higher expenses are documented.
NOTE! Documentation must only be enclosed when the
expenses in sections 3.3 and 3.4 combined exceed half a
National Insurance basic amount (G).
or herself who must submit any claim for deductions in
accordance with Section 20.
Note! The amount must not be entered in the form. Enclose
claims for deductions from the tax on a separate sheet, in
addition to documentation of the payment of document fees.
4 Net capital and the division thereof
The tax office will calculate the inheritance tax according to the
division of the inheritance that follows from the Inheritance Act
or will. If the division deviates from the provisions of the
Inheritance Act or a will/written statements by the deceased, a
precise account of this must be given in a separate enclosure.
In the case of waived inheritance, a written declaration of this
must be enclosed. The form for this (RF-1622) can be
downloaded from www.skatteetaten.no. For more information
on waiving inheritance, see section 1.7 of this guidance.
5 Gifts during the lifetime of the testator
You must submit a separate gift declaration form for gifts that
have not been declared previously. Gifts given up to the annual
tax-free amount need not be declared and should not be
included. An overview of gifts that must be declared can be
found at www.skatteetaten.no, under the inheritance and gift
pages.
6 Power of attorney
Power of attorney must be enclosed if the agent is not a
solicitor. See section 7.
7 Signatures
The duty of declaration is personal and all heirs must sign the
inheritance declaration. If the declaration is signed by an agent
who is not a solicitor, power of attorney must be enclosed.
Heirs who in accordance with a grant of proxy have taken on
liability for the estate's obligations do not have the necessary
authority with respect to the tax office to sign on behalf of other
heirs.
8. General information
8.1 Inheritance by persons under 21
Deductions are given for funeral and grave expenses. This
also covers expenses set aside for the future maintenance of
the grave. Such funds should be deposited in a separate
account for the grave or paid to the churchwarden.
A deduction is given for inheritance inherited by an heir from his
or her guardian corresponding to the National Insurance basic
amount (G) as of 1 January in the year of death for each year
by which the heir was under the age of 21 at the time the
guardian died.
8.2 Inheritance by spouses and cohabitants
Under Other costs and deductions, you should declare
expenses that are necessary in order for the heirs to take
possession of the inheritance. Such expenses may include
document fees, registration fees, solicitor's fees and sale costs
in connection with the sale of real property. No deductions are
given for the heirs' own expenses in connection with division
such as lost earnings, etc.
Deductions for document fee payments: In accordance with
Section 20 of the Inheritance Tax Act, document fees paid by
an heir may be deducted from his or her inheritance tax.
'Commercial property' means property on which commercial
activity is being carried out at the time of transfer. If the property
is being used for both commercial and private purposes, the
deduction will be reduced proportionately. It is the taxpayer himPage 3 of 4
Inheritance by spouses and certain cohabitants is not taxable;
see Section 4(4) of the Inheritance Tax Act. See section 1.2 for
which cohabitants are covered by the exemption.
8.3 Inheritance by recipients with a non-profit object
Inheritance by organisations/foundations with a non-profit object
are exempt from inheritance tax.
8.4 Calculation of the inheritance tax
Inheritance tax amounts to a certain percentage of what you
receive in inheritance or as a gift. What you receive in
inheritance forms the basis for the inheritance tax. In order to
determine the basis for the inheritance tax, it is necessary to
assess and determine the value of the assets. The
circumstances that give entitlement to deductions from the
gross value of the inheritance must then be established. When
the net value has been determined in this way and the tax-free
amount has been deducted, the tax is calculated according to
the applicable rates. If you have previously received a gift from
the testator, you must be aware that you will not be given
another tax-free amount and that the tax office will consider
previous gifts and the inheritance collectively, and calculate the
inheritance tax accordingly.
Even if the transfer does not qualify for the instalment scheme,
the recipient may in some cases be entitled to participate in an
instalment scheme that is not interest-free.
You can find out more about how inheritance tax is calculated
at www.skatteetaten.no, under the inheritance and gift pages.
However, exemptions apply for heirs who in accordance with a
will only inherit a particular object or a certain amount. The heir
will then only be liable for the tax that has been levied on him.
8.7 Liability for inheritance tax
The heirs are jointly and severally liable for inheritance tax. This
means that if one heir does not pay the inheritance tax that is
owed, the entire outstanding amount plus interest and costs
may be collected from one or more of the other heirs. Efforts
will first be made to recover the tax from the heir concerned.
8.5 Paying inheritance tax
In the case of the private division of an estate, inheritance tax
must be paid within 12 months of the date of death. A demand
may nevertheless be made for the tax to be paid earlier than
one month after the tax decision has been notified to the party
liable to the tax.
If the tax is not paid by the applicable deadline, the heirs will be
required to pay penalty interest. Interest may also be added
when the duty of declaration has not been fulfilled, e.g. by
failing to submit an inheritance declaration, with the result that
the inheritance tax is paid after the statutory ordinary due date.
The tax must be paid regardless of any appeal.
8.6 Instalment scheme in the case of a generational change
in family-owned businesses
In order to ease any liquidity problems that may arise when a
family business is passed on to a new generation, the recipient
is in some cases entitled to participate in an interest-free
instalment scheme over twelve years. Applications to
participate in this scheme must be submitted to the tax office as
soon as possible. In order to avoid payment default, such
applications must be submitted before the payment deadline.
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Postal addresses for the regional offices
Postal address
Norwegian Tax
Administration
P O Box 2060
N-6402 Molde
Norwegian Tax
Administration
P O Box 2412
N-3104 Tønsberg
Norwegian Tax
Administration
P O Box 9200
Grønland
N-0134 Oslo
Applicable to
Nord-Trøndelag,
Sør-Trøndelag,
Møre og Romsdal,
Sogn og Fjordane,
Hordaland,
Rogaland,
Finnmark, Troms
and Nordland
Vest-Agder, AustAgder, Telemark,
Vestfold and
Buskerud
Oslo, Akershus,
Østfold, Hedmark
and Oppland