Tax when you take over a decedent’s estate
When you have taken over a decedent's estate, you’re responsible for completing several tasks. In time, you must also settle the decedent's estate.
Here you’ll find an overview of what you must do.
Tip! Read through all the sections. The order of the tasks you must complete varies, depending on when in the year the death occurs.
Short version:
The spouse will be registered as the contact person when the death has been registered in the National Population Register. When the type of division has been chosen, the person who has been selected as the recipient of the probate certificate will be registered as the contact person for the decedent's estate.
The contact person will get access to the deceased person’s tax documents on «My page».
When the tax return and tax assessment notice is ready, we’ll send them on paper to the contact person. Check if you have access here
You may change contact person for the decedent’s estate
If you’re changing the contact person for the decedent’s estate, the new contact person must submit a written request about this to the National Population Register. Attach a copy of the probate certificate and Power of Attorney from each of the heirs, along with a copy/copies of their identification document(s). The identification documents must show both signature, date of birth, name and photo.
By the end of March, a read only-version of the tax return becomes available on My page for the contact person of the decedent's estate. We’ll also send the tax return by post to the contact person.
Log in
In the year of death, we’ll prepare a tax return for the deceased person. In this tax return, we’ll calculate the tax for both the deceased person and the decedent's estate.
When you’ve received the tax return for the year of death, you should:
- Go through all the information and check that it corresponds with the documentation you’ve received from employers, banks and similar.
- Change and submit the tax return on paper if you find that something is incorrect or missing.
- Check that the account number for tax refunds is correct. (how to change account number).
You do not need to submit the tax return if the deceased person has received a tax return for wage earners and pensioners, and the information is correct.
If you’re making changes to the deceased person’s tax return, you must send it by post to us:
Skatteetaten
Postboks 9200, Grønland
0134 Oslo
If you’ve not received the tax return for the deceased person by 15 April, you must send us an enquiry.
You can apply to extend the deadline for submission via our contact form.
If the deceased person has received a tax return for businesses, you must complete the tax return and income statement and include any information that has not been pre-filled. You must submit the tax return and the income statement with the new information included.
You must submit the tax return, even if there was no activity in or income from the business.
Before you can settle the decedent's estate, we must calculate the tax. If there is more than one heir, you may want to settle the decedent’s estate as soon as possible. You can request an advance tax assessment of the decedent’s estate.
An advance tax assessment means that you can submit the tax return as soon as the assets and wealth have been divided between the heirs. You do not need to wait until the ordinary tax return has been produced in the month of March. After we’ve processed the tax return, you’ll receive a tax assessment notice. Any tax refund will be paid.
How to request an advance tax assessment
If you want an advance tax assessment, you must collect information about the deceased person’s income and deductions from the bank and any employers/pension providers.
You must enter the information in the tax return for advance tax assessment. We do not have a pre-filled tax return that we can send you.
You must attach:
- the probate certificate
- a Power of Attorney from all responsible heirs listed in the probate certificate
You must calculate and document any gain/loss on the sale of securities or residential property, in the form of transaction receipts, contracts, transaction overviews, etc.
You can submit the tax return for advance tax assessment as an attachment in the contact form.
Who cannot request an advance tax assessment?
A spouse or cohabiting partner in possession of an undivided estate cannot request an advance tax assessment. The same applies to an heir taking over the decedent's estate alone.
The person dies in February 2024
Tax return for the income year before the year of death
The contact person will get access to the deceased person’s tax documents on «My page». We’ll also send the tax return for the deceased person by post to the contact person. The contact person must check the tax return and submit if any changes are made. The submission deadline is 30 April. If the deceased person was a self-employed person, the contact person must submit the tax return, even if no changes are made. For self-employed persons, the deadline for submission is 31 May.
The tax return for the year of death:
The contact person for the decedent's estate may choose to submit a tax return for 2024 immediately if the estate is being settled, instead of waiting until March 2025. Then all accounts must be settled by the end of 2024. Property and assets must be transferred to new owners, and shares must be sold or transferred to heirs.
The person dies in October 2024
Tax return for the income year before the year of death:
The tax return for the deceased person has already been submitted.
The tax return for the year of death:
The contact person for the decedent's estate may choose to submit a tax return for 2023 instead of waiting until March 2024, if all
- accounts have been closed or will be closed by the end of 2023.
- residential property and assets have been transfered to new owners, see more information under “Housing and property”.
- shares have been realised or transferred to heirs.
The tax return for the year after the year of death:
If the decedent’s estate has not been settled before 31 December 2024 , the contact person may request an advance tax assessment for 2025 instead of waiting until March 2026.
To settle the decedent's estate, the deceased person’s assets must be sold or transferred to the heirs or new owners.
Housing and property
If the property transfer is registered, information about it will be pre-filled in the new owner’s tax return for next year. If the property transfer is not registered, you must send us documents that prove the new ownership.
Usually, the transfer of a property is registered onto the rightful owner.
A surviving spouse who’s in possession of an undivided estate must transfer the ownership of the shared home, holiday home or other types of property to themselves. The same applies to a sole heir.
You’ll find more information on registration at the Norwegian Mapping Authority’s website.
When the property transfer is judicially registered, information about it will be pre-filled in the new owner’s tax return for next year. You therefore do not need to notify the Tax Administration.
If you do not judicially register the property, you must send us documents that prove the new ownership so that we can update the tax return.
The documents must be dated and signed by the new owner and heirs, state which properties have been transferred and who’s the new owner.
You may submit the documents as soon as the sale or transfer has taken place.
You can also make the changes in the tax return and attach the documents.
You can submit the documentation as an attachment in the contact form.
You can also send them to us by post:
Skatteetaten
Postboks 9200 – Grønland
0134 Oslo
When a decedent's estate sells property, the sale is always taxable.
The decedent’s estate can claim a deduction for loss related to the sale. The gain or loss must be entered in the tax return of the decedent’s estate.
If the tax assessment for the decedent's estate shows a deficit, the heirs will be entitled to deductions for their share of the deficit. The heirs will get the deductions in the year after the decedent's estate received its tax assessment. If the property is sold through the decedent's estate, you as an heir should not include the gain or loss in your tax return.
If you're a sole heir or take over the estate undivided, no decedent's estate is created. In this case, you inherited the property at the time of death, which makes you the seller of the property.
Cars and other vehicles
You must register cars or other vehicles to the new owner. Spouses or children do not have to pay a registration transfer fee on inheritance. Other heirs must pay registration transfer fee.
At the website of the Norwegian Public Roads Administration you can read about selling a vehicle when the owner has died.
Shares and securities
Shares and securities must either be sold or transferred to the heirs.
On the deceased person’s «My tax» page, under «My tax documents», the contact person for the decedent's estate can see the tax assessment notice when it's ready. We’ll also send the tax assessment notice to the contact person for the decedent's estate.
The tax assessment notice will be ready at the earliest in June and at the latest on 30 November.
If you, as the contact person, have not received the deceased person’s tax assessment notice by 1 December, you can order a copy.
Order online by using our contact form.
You can also order by post. Send your enquiry to:
The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway
Paying underpaid tax
If the deceased person or the decedent's estate has underpaid tax, we'll send an invoice to the contact person for the decedent's estate. The contact person will find payment information on the tax assessment notice for the deceased person and decedent's estate.
The underpaid tax must be paid within the deadline. You, and the others who’ve taken over the decedent’s estate, are responsible for paying any underpaid tax.
Change account number
When you’re responsible for the decedent’s estate, you can register the account to which any tax refunds are paid. On the «My tax» page for the deceased person or decedent's estate, you can see which account number we'll pay the money to. If no account number has been registered, and the tax return shows that a tax refund is due, you must register an account number.
Private division
If there’s only one heir:
- The probate certificate.
If more than one heir has taken over the decedent's estate:
- The probate certificate
- A power of Attorney from the other heirs
- A copy of the identification documents of the heirs. The identification documents must show both signature, date of birth, name and photo.
Undivided estate
You do not need to include documentation.
You can also change the account number by post. In addition to the required documentation, you must sign the request and attach a copy of your own identification documents.
The Tax Administration
Postboks 9200 Grønland
0134 Oslo
Norway
Case processing time for change of account number.
There is an error in the tax assessment notice
If you find errors in the tax assessment notice, you must:
- resubmit the tax return
- pay the underpaid tax by the payment deadline
If you do not have the tax return on paper, you can print it from "My tax documents", or you can order a copy.
After you’ve resubmitted the tax return, you’ll receive a new tax assessment notice.
If you’ve not requested an advance tax assessment for the deceased person, you’ll receive a pre-filled tax return the year following the year of death.
If all assets have been transferred to the heirs, and the bank accounts have been closed, this will be the deceased person’s last tax return.
If there are any assets left, for example, property or vehicles, you’ll continue receiving tax returns until the properties have been transferred to the new owners. If you’ve not received a tax return, you must use the form Tax return for private individuals who have not received a pre-filled tax return, RF-1281, or contact us.
Specific information:
If you receive an invoice for advance tax for the deceased person, it must be paid. On the «My tax» pages, you can see the tax deduction card of the deceased person if you’re registered as the contact person.
If advance tax has been calculated and the advance tax is incorrect, you must change the tax deduction card for the deceased person. Make the changes by filling in the form for changing of the tax deduction card/advance tax (RF-1102) on paper.
You must submit the form as an attachment to the contact form.
You can also send it to us by post.
Skatteetaten
Postboks 9200 – Grønland
0134 Oslo