1.5.3 Did you receive inheritance or gifts with a value of NOK 100,000 or more during 2016?

Item 1.5.3 Applies to the tax year 2016

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Under this item, you must enter the amount you received in inheritance and/or gifts with a value of NOK 100,000 or more. This item is intended for information purposes only. As a general rule, inheritance and gifts do not constitute taxable income for you as the recipient.

Does this item concern me?

The item concerns everyone who received inheritance and/or gifts with a total value of NOK 100,000 or more during the 2016 income year in cases where the gift is not related to employment.

If the gift is from your employer, it should not be entered under this item, but as salary under item 2.1.1.

Are you a missionary/employee on an unpaid assignment for an organisation?

If you have worked on an unpaid assignment for an organisation or received a gift from a close family member totalling NOK 100,000 or more, you must declare it under this item.

If you have worked on an unpaid assignment for an organisation and received financial support from anyone other than close family, you must enter the total value of such contributions under item 2.1.1. See more about this here.

Have you inherited real property?

If so, you should complete a certificate of probate, so that the property does not remain in the name of the deceased. Further information on the relevant form and registration fees can be obtained from the Norwegian Mapping Authority. You must also make sure you provide information concerning the property’s input value, etc. See the section entitled "How do I enter this in my tax return"

Rates and key figures

The obligation to provide information on gifts and inheritance applies when the total value is at least NOK 100,000.

How do I enter this in my tax return?

If you have received inheritance or gifts with a total value of NOK 100,000 or more, you must enter the total value/amount under this item. If you received property either through inheritance or in the form of a gift, you must state the property’s market value under item 1.5.3. You must also make sure that the property is listed with the correct capital value under item 4.3.2 (residential property)/item 4.3.3 (holiday property). You must also state the property’s input value and explain how this value was determined.  For input value, you should use the market value or the previous owner’s input value, depending on the previous owner’s tax position. You can read more about the sale of property which has been inherited or received as a gift.

The previous form, RF-1616 "Melding om gaver, gavesalg, overdragelse mellom nære slektninger og om utdeling av midler fra uskiftet bo” (Form for reporting gifts, gift sales, transfers between close relatives and the distribution of assets from undivided estates - in Norwegian only), no longer has to be submitted, as the inheritance tax obligation has been abolished for inheritance after deaths occurring after 1 January 2014 and for gifts from family members received after 1 January 2014.

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Submitting the tax return on paper

If you have received real property either through inheritance or in the form as a gift and you submit the tax return on paper, you must state the property’s input value, the date of acquisition and how the input value was determined in a separate enclosure to the tax return.

If the property is not pre-completed in your tax return, you must also state, in the same attachment, the municipality in which the property is situated, the property’s holding number and sub-holding number, (the housing company’s organisation number where applicable) and address.

You must also make sure that the property is listed with the correct capital value under item 4.3.2 (residential property)/item 4.3.3 (holiday property) in the tax return.

Documentation requirements

You do not need to send us any documentation for this, but you must be able to present documentation if we ask for it.

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