Form RF-1616
Form for reporting gifts, gift sales, transfers between close relatives and the distribution of assets from undivided estates
Inheritance tax was abolished with effect from and including 1 January 2014. For gifts and inheritance received during 2014 or later, you should not submit an inheritance or gift notification to the Tax Administration.
If you inherited or received a gift of money of NOK 100,000 or more, you must still provide information about it in the tax return for the income year you received the money.
Inheritance and gifts are generally not taxable income, but you must enter it in the tax return because the Tax Administration wants to know the source of large sums of money if your wealth has increased or you have paid off debt.
If you have not reported gifts subject to inheritance tax that you received in 2013 or earlier, you must do so.