Tax returns and tax assessments of deceased persons

When a person dies, their address is automatically deleted from the National Registry. No tax return/tax assessment notice will therefore be sent out. If you still want the deceased person's tax return/tax assessment notice sent out, the postal address of the surviving spouse or heirs must be notified to the National Registry office. See change of contact information at the bottom of the page.

However, as the surviving spouse/partner of a deceased person, you can ask for the tax return of the deceased to be sent to you either by calling us or by sending us an e-mail

If you want us to send you the deceased’s tax assessment notice, please contact the tax collector.

If you have undivided possession of an estate, you must document an objective need to see the information.

Distribution to other heirs

Other heirs can also gain access to the tax return or tax assessment notice of the deceased, but only if they have an objective need to see the information. In such cases, you must document that you're an heir. You can do this by presenting a grant of proxy, other attestation from the court or a copy of the will. You will also be required to produce proof of your identity.

You can go to the tax office to get help. If so, you need to book an appointment. If you're unable to get to the tax office, you must enclose the documentation with a letter and send it to:

If you act on behalf of one or more heirs, you must also enclose authorisation from the heirs if you're not an heir yourself.

Once the form of probate has been chosen, only those representing the estate can gain access to the tax return of the deceased and other assessment information.

Distribution to a funeral home

The funeral home can apply for a funeral grant if the heirs authorise them to do so. In such cases, the funeral home is entitled to receive the information from the deceased’s tax return/tax assessment. This information must be included in the application to NAV. The right of access to this information must be documented with a copy of the authorisation.

Distribution to estate administrators

Estate administrators who have authority to administer the estate of the deceased may also be sent or given the tax return/tax assessment notice of the deceased.

Other heirs can also gain access to the tax return or tax assessment notice of the deceased, but only if they have an objective need to see the information. In such cases, you must provide evidence that you’re an heir. You can do this by presenting a grant of probate, other attestation from the court or a copy of the will. You’ll also be required to produce proof of your identity.

If you’re unable to get to the tax office, you must enclose the documentation with a letter and send it to:

If you act on behalf of one or more heirs, you must also enclose authorisation from the heirs if you’re not an heir yourself.

Once the form of probate has been chosen, only the people and bodies who represent the estate can gain access to the tax return of the deceased and other assessment information.

Power of attorney

Anyone who has rights under the Tax Administration Act is entitled to be assisted or represented by an agent. Agents can be private individuals, funeral homes, lawyers, etc. Everyone, except from lawyers, auditors, etc. must provide a power of attorney. The power of attorney’s scope and duration must be assessed in each case.

Submitting the tax return

The deceased’s tax return cannot be sent electronically, but has to be sent by post to:

Skatteetaten
Postboks 4305
N-8608 Mo i Rana

If there are no changes in the tax return, the submission exemption arrangement can be used. 

In cases where the self-employed person/general manager has delegated roles or registered an accountant in the Register of Legal Entities, the accountant can retrieve and submit the tax return electronically on behalf of the deceased. This presupposes that the roles were delegated before the self-employed person died, and that the accountant is authorised to submit via Altinn and has been delegated the role that gives authority to sign the tax return in Altinn. In other cases, the tax return may be submitted on paper.

Contact information

If the deceased is registered at a c/o address, the tax return will be sent there. To change or delete the c/o address, you can complete and submit the form: 

Notice of new or change postal address.

The contact person for the deceased person's estate will be the person registered by a district court as the recipient of a certificate of probate. To change the contact information for a deceased person's estate, you need a signed authorisation from all the heirs and a copy of their ID.