Tax return for advance tax assessment
If you want to settle the decedent's estate as quickly as possible.
Before you can settle the decedent's estate, we must calculate the tax. If there are several heirs to the decedent's estate, you may want to settle the decedent’s estate as soon as possible. You can then 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. Read more about the decedent's estate and tax.
Specific information if you
want to settle the decedent's estate as quickly as possible and are submitting the tax return on paper.
What you need to do
Download and complete the form for advance tax assessment
In the field “The tax return is submitted for”, you must tick the box for “Decedent's estate”, and in the field “Requests advance tax assessment”, you must tick the box for “Yes”.
Sign and submit to:
Skatteetaten
Postboks 9200, Grønland
0134 Oslo
Norway
Exemptions that apply to early submission
You cannot request an advance tax assessment in the following cases:
- When a surviving spouse/cohabiting partner or sole heir has taken over the decedent's estate undivided.
- A division between spouses in the event of separation or divorce.
If you’re not requesting an advance tax assessment, you must not submit this tax return.