Tlf 22 555 180
Tlf 22 55 51 80, Postboks 5081 Majorstuen, 0301 Oslo
If the deceased was married, the deceased’s share (usually half) of the community property and any separate property of the deceased will constitute the inheritance to be distributed.
If the deceased had children, grandchildren or great grandchildren, the spouse will receive a fourth (as of this time, at least NOK 251,000) of this estate. (There is a bit more on minimum inheritance in section 2.)
If the closest relatives of the deceased were parents, siblings or their descendants, the spouse will inherit half (or, as of this time, at least NOK 377,000, see the section on testamentary inheritance).
Otherwise, the spouse will inherit everything.
Most often, the spouse will retain an undivided life estate in marital property, which will normally not be distributed until the surviving spouse dies. This also means that the surviving spouse does not inherit from the deceased spouse. If the deceased had any children from another relationship, such children may elect not to allow the surviving spouse to retain that portion of the deceased’s estate they are to inherit. Such children may, thus, claim their share of the inheritance to be paid from the estate.
If the deceased had children, they will usually inherit everything the deceased leaves behind, after the spouse of the deceased, if any, has received his or her distribution.
C Grandchildren, great grandchildren
will inherit, if the children of the deceased are dead or renounce their inheritance. Such grandchildren or great grandchildren will receive that portion of the estate that their parents would have received.
D The mother, father, siblings or their descendants
If the deceased was married and childless, they shall inherit the remainder of the deceased’s estate, after the spouse of the deceased has received his or her distribution -- usually, half of the deceased’s share of the community property and half of any separate property of the deceased. If the deceased was unmarried and childless, they inherit everything. If the deceased has a child, grandchild or great grandchild, the mother, father, sibling or the descendant of such will inherit nothing.
E Grandparents, uncles, aunts, cousins
inherit only if the deceased was unmarried, childless and had no other close relatives of the type mentioned above. In that case, each set of grandparents or line of grandparents will receive half of the inheritance.
F The state
If the deceased had no heirs as provided above and no a written will, the State will inherit everything.
As a starting point, a testator may dispose of everything he or she wants by will -- with the important exception that the testator may not disinherit his or her spouse or children.
Children may claim a minimum inheritance of 2/3 of what the parents leave behind but not more than a maximum of NOK 1 million for each child of each parent.
The widow/widower may claim a minimum inheritance in an amount corresponding to 4 times the so-called base rate (G) provided by the Norwegian national insurance if the spouse has offspring. This, then, amounts to NOK 281,000. If the spouse has no offspring, the minimum inheritance is 6G -- that is, approximately NOK 421,000. If the deceased spouse leaves behind less than the minimum inheritance, the widow/widower will inherit everything.
If the spouses had community property, the widow/widower will normally be entitled to retain an undivided life estate in such property. Such right is limited, if the testator had children from another relationship.
From 2009 until 2013, the main rules for the calculation of inheritance tax are set forth below. From 1 January 2014, there is no inheritance tax in Norway.
|Range in NOK||0-470,000||470,000-800,000||Over 800,000|
|Inheritance from mother or father||0||6%||10%|
|Inheritance from spouse*||0||0||0|
|Inheritance from others||0||8%||15%|
* Persons who live together and have done so for at least two years, or have or have had a child together or persons who live together and have previously been married to each other are included in the same category as spouses. Thus, they do not pay inheritance tax. Other persons who live together must pay full inheritance tax pursuant to the highest rate.
Please note that unregistered persons who live together usually only inherit from one another, if they have written a will. This also applies to persons who live together and have had a child together or have previously been married to each other.
A grandchild inherits NOK 2 mill from his or her grandparents:
With respect to inheritance tax, the inheritance is deemed to come from two persons (from each of the grandparents). The inheritance from each of them is, then, NOK 1 mill. The tax is calculated in the following manner:
|Range in NOK||Tax in %||Tax in NOK|
|Total inheritance tax from each of the grandparents||56,400|
|Total inheritance tax from both grandparents||112,800|
If the deceased leaves behind a business that operates outside of Norway or real property outside of Norway, the inheritance tax is paid in the country in which the business or property is located and not in Norway.
Norway has entered into agreements with the other Scandinavian countries and with Switzerland and the United States in order to avoid double taxation of inheritance.
Norway has not entered into agreements with other countries.