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Inheritance tax

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Inheritance tax has been abolished with effect from 2014. This means that you must NOT submit an inheritance or gift notification for any inheritance or gifts you received during or after 2014.

However, you must declare any inheritance that you inherit from a deceased person in 2013 or earlier. You must also declare any gifts which were given in 2013.

The Norwegian Parliament decided to abolish inheritance tax. The decision also entails the loss of the right of insight of official estate administrators and joint heirs.

See also the information on the regulations applying to inheritance at

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