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Næringsdrivende som dør
Hvis den avdøde drev næring, er det en del ting du som etterlatt må ta stilling til, og oppgaver du eller regnskapsfører må gjøre.
Hvis den avdøde hadde enkeltpersonforetak
At the end of March, the latest tax return for the deceased person or the decedent’s estate will be available on our website. The person representing the estate will receive a notification by email or SMS when the tax return is available. The tax return will also be sent on paper to the contact person for the decedent’s estate.
The tax return for businesses must be completed and submitted by the deadline, which is 31 May.
To get access to change and submit the tax return online, the probate certificate must be dated 1 January 2024 or later. If there are several heirs, one of them can be authorised to submit the tax return on behalf of the estate.
If you as an heir have opted out of digital communication, you can submit the tax return on paper. If there are several heirs, the person authorised to represent the decedent's estate can submit the tax return.
You cannot use the business information section if you submit the tax return on paper.
How to submit the tax return
The basis for tax must be entered in the field "Is anything missing?” Add it here", that is:
- profit or loss
- calculated personal income at the time of death, that is from 1 January of the year the person died up to and including the day before the death
- any wealth that has not been entered in other fields
Attach information about business income
If the deceased person did not keep accounts, you must prepare an overview of taxable income, expenses, any depreciation, and wealth, from the sole proprietorship. You submit this overview together with the tax return to specify how you calculated the basis for tax.
If the deceased had an accounting system, you submit a printout of the income statement and any balance sheet. You do not need to send us any vouchers.
Send the tax return with changes to:
Skatteetaten
Postboks 9200 Grønland
0134 Oslo
You must review the tax return and make changes if any information is incorrect or missing.
Once you’ve received the tax return for the year of death, you should:
- Check that the information matches the documents you’ve received from employers, Nav, banks, and others.
- Make changes to the tax return if you find any errors or missing information.
- Enter information in the business information.
- If the deceased had an accounting system, you submit a printout of the income statement and any balance sheet. You do not need to send us any vouchers.
- You must submit the tax return even if deceased person had no turnover. This also applies if the business started recently or has been closed.
If you have not received the tax return for the deceased by 15 April, you must contact us.
If you need an extended submission deadline, you can apply for it via our contact form.
You’ll need to check that the account number for the tax refund is correct.
If there are several heirs, you must submit a tax return for the year in which the decedent's estate is settled. It’s often helpful to settle the estate as quickly as possible. You can then request advance tax assessment of the estate.
A spouse or cohabiting partner in an undivided estate cannot request advance tax assessment. Nor can a sole heir who takes over the estate alone.
If the enterprise is registered in the Value Added Tax Register (the VAT Register), the estate of the deceased person will receive a letter asking whether the enterprise will continue to operate. If the enterprise is to continue to operate, you must answer the letter. If we do not receive an answer by the deadline, we will deregister the enterprise from the VAT Register.
As long as the enterprise is registered in the VAT Register, you must submit VAT returns on behalf of the enterprise.
The deceased’s spouse gains access to the VAT return when the spouse is in possession of the undivided estate. The spouse can submit the VAT return online.
The accountant can submit the VAT return online.
Other heirs must first choose a responsible person or authorised representative for the estate. The responsible person, or someone who has power of attorney, must submit the information via our contact form.
You must send us the information about purchases and sales specified by the VAT codes that apply to the business. You can find the information in the enterprise’s accounts. See overview of VAT codes.
You can also submit by post:
Skatteetaten
Postboks 9200 – Grønland
0134 Oslo
If the company has employees, you as the contact person for the estate must submit the a-melding.
Advance tax
Everyone who runs a business, must pay advance tax on expected profits four times a year.
If you receive an invoice for advance tax for the deceased, it must be paid.
If the advance tax is incorrect, you must change the tax deduction card for the deceased.
Underpaid tax, value added tax and other claims
If the deceased has received an underpaid tax, excise duty or value added tax claim, we’ll send a claim for payment to the person who is the contact person for the estate.
To strike off a sole proprietorship in the Register of Business Enterprises, you as the person responsible for the estate, must complete and sign the paper form for striking off. You must attach a probate certificate or a certificate of undivided possession of the estate.
You’ll find more information about this topic at the Brønnøysund Register Centre:
If the deceased person had an accountant, you can contact the accountant to clarify which tasks they can complete for the business.
Electronic rights delegated to the accountant by the deceased person will lapse once the death is registered in the National Population Register. The tax return must be submitted by the person who has the role of estate representative for tax purposes.
Hvis den avdøde hadde aksjeselskap
Aksjeselskap har juridiske forpliktelser som må oppfylles, selv om eier, styremedlem eller daglig leder dør.
Det vil blant annet si at aksjeselskapet fortsatt må sende inn skattemelding, levere aksjonærregisteroppgave, levere mva-melding og levere a-melding hvis selskapet har ansatte.
De som arver aksjene, blir nye eiere av selskapet.
Et aksjeselskap må ha et styre som består av minst ett medlem. Styret velges av eierne, på generalforsamling.
Eierne bør kalle inn til ekstraordinær generalforsamling snarest mulig.
Et styremedlem kan overta midlertidig som styreleder i helt spesielle tilfeller, for eksempel ved dødsfall.
Styret bør kalle inn til ekstraordinær generalforsamling snarest mulig.
Skatteetaten har gratis kurs for nye næringsdrivende der vi informerer om hva du bør gjøre når du driver et aksjeselskap.