Tax returns and tax assessments for someone who has died

When a person dies, their address is automatically deleted from the National Population Register. Therefore, no tax return/tax assessment notice will be sent out. Read on to find out what you must do in order to receive the tax return/tax assessment notice and what documentation you need to enclose.

As a surviving spouse/partner, you’re entitled to receive a copy of the deceased person’s tax return and tax assessment notice without enclosing documentation before you’ve selected form of probate or you’ve taken over the estate undivided. 

If you have not taken over undivided possession of the estate, you must prove an objective need to see the information. Then you must enclose a copy of the certificate of probate to document your right to access.

The enquiry, including necessary documentation, must be submitted via our contact form or by post to:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO

Heirs can 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. You must then provide evidence that you’re an heir. You can do this by presenting a certificate of probate, other attestation from the court or a copy of the will. You’ll also be required to provide proof of your identity.

A special authorisation may be issued to other heirs that only allows the heir access to information about the deceased person’s wealth and debt. If you only have this kind of authorisation, and not a certificate of probate, you will not be granted access to the deceased person’s tax return/tax assessment notice.

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

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

The enquiry, including necessary documentation, must be submitted via our contact form or by post to:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO

The funeral home can apply for a funeral grant if they have authorisation from the heirs. In such cases, the funeral home has a right to receive the information from the deceased’s tax return/tax assessment that must be enclosed in the application to NAV. The right of access to this information must be documented with a copy of the authorisation.

The enquiry, including necessary documentation, must be sent via our contact form or by post to:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO

Estate administrators who have authority to administer the estate of the deceased person may also receive the tax return/tax assessment notice of the deceased person. The right of access to this information must be documented with a copy of the authorisation.

The enquiry, including necessary documentation, must be sent via our contact form or by post to:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO

Agent

With reference to the above, anyone who has a right to access to documents or other information regarding the deceased person has a right 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 an authorisation. The authorisation’s scope and duration must be assessed in each case.

Submitting the tax return

The deceased’s tax return cannot be submitted electronically. The tax return must be sent by post to:

Skatteetaten
Postboks 430, Alnabru
0614 Oslo

If no changes have to be made in the tax return, you do not have to submit the tax return. Then, the basis as shown in the pre-filled tax return will be used in the tax assessment.

In cases where a 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 person. This presupposes that the roles were delegated before the self-employed person died, and that the accountant is both entitled to submit via Altinn and has been delegated the role that provides the accountant with the authority to sign the tax return in Altinn.

In other cases, the tax return may be submitted on paper. 

If you need access to the tax return of a self-employed person that died before the deadline for submission, and you do not have access to it in Altinn, you can send an enquiry with a certificate of probate and, if relevant, an authorisation enclosed.

The enquiry, including necessary documentation, must be sent via our contact form or by post to:

Skatteetaten
Postboks 9200 - Grønland
0134 OSLO

The deceased self-employed person’s tax return cannot be submitted electronically, but must be sent by post to:

Skatteetaten
Postboks 430, Alnabru
0614 Oslo

In some cases, it may take a while before you receive the requested tax return. If you need an extended submission deadline, you can apply for it.