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Tax returns of deceased persons

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When a person dies, their address is automatically deleted from the National Registry. No tax return will therefore be sent out. If you still want the deceased person's tax return sent out, the postal address of the surviving spouse or heirs must be notified to the National Registry office.

Distribution to surviving spouse

However, as the surviving spouse/partner of a deceased person, you can ask for the tax return of the deceased to be sent to you either by calling us or by sending us an e-mail. You can have it handed to you directly if you visit the tax office in person, but you must then be able to show identification. When you visit the tax office, you might be asked to provide a certificate of probate or other documentation.

If you have not taken over the estate undivided, you must document an objective need to see the information.

Distribution to other heirs

Other heirs can also gain access to the tax return of the deceased, but only if they have an objective need to see the information. In such cases, you must document that you are an heir. You can do this by presenting a grant of proxy, other attestation from the court or a copy of the will. You will also be required to produce proof of your identity.

If you are unable to get to the tax office, you must enclose the documentation with a letter and send it to the tax office.

If you act on behalf of one or more heirs, you must also enclose authorisation from the heirs if you are not an heir yourself.

Once the form of probate has been chosen, only the people and bodies who represent the estate can gain access to the tax return of the deceased and other assessment information. 

Distribution to estate administrators

Estate administrators who have authority to administer the estate of the deceased may also be sent or given the tax return of the deceased.

Submitting the tax return

The tax return for the deceased can not be sent electronically.


Postboks 4305

8608 Mo i Rana

If there are no changes in the tax return, the delivery exemption can be used.


If the deceased is registered at a c/o address, the tax return will be sent there. To change or delete the c/o address, you can complete and submit the form Notice of new or change postal address.

Check your tax deduction card

If you have become a widow/widower, you must check your tax deduction card.

If you are unsure what your tax deduction should be, you can use our tax calculator to get an estimate

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