Register an account number for a tax refund for a decedent’s estate

If you’ve received a letter saying the estate will get a tax refund for previous years, you need to register an account number and send us some supporting documents.

Who this applies to

Anyone who’s received a letter from us about a tax refund for a decedent’s estate.

What you need to do

Before you submit form RF-1520 – New or changed account number for tax refunds, all heirs must agree on who’ll have power of attorney for the estate. The person with power of attorney must register an account number and include these documents: 

  • A copy of the probate certificate. If you do not have it, you can ask the district court for a copy.  
  • A power of attorney from the other heirs. They can use the power of attorney form available on domstol.no.  
  • A copy of valid proof of identity for those who’ve given power of attorney. The proof of identity must show their signature, date of birth, name, and photo. This could, for example, be a passport, national ID card, or driving licence.  

Once the necessary documents are ready, the person with the power of attorney can register the account number using the form RF-1520 New or changed account number for tax refunds. You can find the form at altinn. Select «Account of heir or administrator if the taxpayer is deceased».  

Refunds

After we’ve received the documents and account number, we’ll recalculate the tax. We’ll send a new tax assessment notice and pay the refund between March and June 2026. You’ll also get interest.

Why we’re changing the tax

We’re changing how we tax dividends and gains from share sales for decedents’ estates because of cases handled by the Tax Appeals Board. When calculating the tax for the decedent's estate, we used an upwards adjustment factor, which, according to the decision by the Tax Appeal Board, we did not have a legal basis for. The changes apply to the income years from 2020 to 2023. The Tax Administration will contact everyone affected and make sure they get the money they’re owed.

From the 2024 income year onwards, the tax rules have changed, and we’ll now use the upward adjustment factor when calculating tax on shares for an estate.