Self-employed persons who die
If the deceased was self-employed, there are a number of things you must consider, and tasks you or an accountant must do.
If the deceased had a sole proprietorship
At the end of March, we’ll send the tax return by post to the person who is the contact person for the estate of a deceased person. The contact person must complete and submit the tax return for businesses by the deadline of 31 May.
The tax return must be sent by post to:
Skatteetaten
Postboks 430, Alnabru
0614 Oslo
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.
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.
Du finner mer informasjon om dette hos Brønnøysundregistrene:
Important information
If the deceased had an accountant, you can contact the accountant to clarify which tasks he or she can do for the company.
For an accountant to submit the tax return, the accountant must have the right to submit and sign the tax return.
If the deceased had a private limited company
Private limited companies have legal obligations that must be met, even if the owner, board member or general manager dies.
This means, among other things, that the private limited company must still submit a tax return, submit a shareholder register statement, submit VAT returns and submit the A-melding if the company has employees.
Those who inherit the shares will become the new owners of the company.
A private limited company must have a board consisting of at least one member. The board is elected by the owners at the general meeting.
The owners should call an extraordinary general meeting as soon as possible.
A board member may take over temporarily as chair of the board under exceptional circumstances, such as death.
The board should call an extraordinary general meeting as soon as possible.
We offer free courses for new businesses where we inform you about what you must do when you run a private limited company.
Closing a business
Read more about how to close a business.