Tax return and closure

These are the final tasks of the estate process — calculating the distribution, filing the last tax return, and formally closing everything out. You can begin preparing for some of these while estate administration is still in progress, but they are completed last.

The closure tasks do not require the estate administration stage (oppgjør og avvikling) to be fully completed before you start preparing. For example, you can gather the tax information needed for the deceased's final return while other work is still underway. The tasks are completed in sequence, however — inheritance is not distributed and the estate account is not closed until the tax settlement has been finalised.

The inheritance settlement starts with the deceased's net estate — the value of all assets after all debts have been paid. The distribution follows these main principles:

Spouse's share (Boslodd): With joint property (felleseie), the surviving spouse first receives their half of the estate. Only the remaining half counts as inheritance from the deceased.

Children's forced heirship (Pliktdelsarv): Children have strong legal protection and are entitled to two-thirds of the inheritance. This right is capped at a statutory limit (15G per child).

Will: A will can only dispose of the portion of the estate that is not locked to forced heirship. It is therefore important to verify that the will does not conflict with the children's statutory claims.

Tip: If you are unsure whether a will is legally valid, or how the calculation of boslodd affects the inheritance, contact a lawyer for a review.

File the deceased's final tax return

The estate is responsible for filing the deceased's final tax return, which covers the calendar year in which the death occurred. The Norwegian Tax Administration (Skatteetaten) issues this return at the usual time in the spring following the year of death. It is the heirs' responsibility to check and file it by the standard deadline, typically in April or May. Keep a buffer in the estate account to cover any additional tax that may be owed before distributing the full inheritance — it is easier to retain funds now than to recover them later.

Note that the estate is a separate tax subject until the final settlement is complete. If the estate is not fully wound up by 31 December of the year of death, a second tax return must also be filed for the following year.

Sign the estate settlement document

All adult heirs must sign a settlement agreement that formally confirms the agreed distribution of the estate. If there are minor heirs, the county governor (Statsforvalteren) or an appointed guardian signs on the child's behalf, ensuring their interests are protected. If disagreement between heirs arises at this final stage, it is recommended to seek legal advice or consider whether the case should be transferred to a public settlement.

Pay out the inheritance and close the estate account

Once the distribution is agreed and signed, the inheritance can be paid out to each heir's bank account. The estate account can be closed once all payments have been made and all obligations are covered. Wait until the tax settlement has been received and confirmed before making the final payment — even if you have chosen to pay out portions of the inheritance as advances earlier in the process.

The estate is considered closed when all inheritance has been paid out, all outstanding bills are settled, the tax assessment is final, and the estate bank account has been closed. In a private settlement there is no single official document confirming the closure — it happens naturally as the last tasks are completed. When you reach this point, a long and often demanding process has come to an end for the whole family.