Norwegian Inheritance Law / Cross-border Estates

The Norwegian Parliament

Advokatfirmaet Schjølberg is a small law firm specialising in private client matters with a primary focus on succession law and the administration of estates.

We take on a wide variety of work in inheritance related matters and in particular cross-border issues. We regularly advise foreign beneficiaries in Norwegian estates as well as assisting foreign estates and trusts in executing their obligations in Norway or moving estate assets from Norwegian banking, financial or public institutions to the estate’s home jurisdiction.

Norway has abolished inheritance tax as of 1. January 2014. For deaths prior to 2014 Norway operates a progressive inheritance tax with a top rate of 15 % which kicks in at NOK 800 000 for everyone but children/parents of the deceased. However, where an estate is subject to an effective estate tax in its home jurisdiction it may not, with exceptions such as real property, be liable for Norwegian estate tax. In order to avoid double-taxation of estates, Norway currently has special inheritance tax agreements with four countries: Denmark, Finland, Switzerland and the United States.

We also assist clients in litigation matters, hereunder issues of private international law in probate related jurisdictional disputes.

Please do not hesitate to contact us should you be in need of any assistance whether you stand to inherit from a Norwegian estate, or you are a foreign executor in need of executing a will in Norway or require help to free up assets currently within Norwegian jurisdiction. We cover all matters of Norwegian inheritance law and will be happy to be of assistance. Please find our contact details below.

Contact person

Attorney: Mads Schjolberg
E-mail: ms@s-law.no
Phone: +47 22 33 66 82