The National Insurance basic amount (G) is usually adjusted in May each year. As of 1 May 2021, G = NOK 106,399.
Spouse inherits everything as the minimum inheritance, the children nothing
Kari’s husband died in January 2021. She and her husband had joint assets only, no shared children and no wills. The husband had children from a previous relationship, Anne and Pål. Kari does to, although her children are not heirs of the deceased.
Kari estimates that their net assets are worth around NOK 865,000. Funeral expenses, grave tending fees and other expenses in connection with the death come to around NOK 60,000. Kari wants to divide the estate.
The net assets of NOK 865,000 will be divided equally between the spouses such that Kari receives half (NOK 432,500) and the estate half.
The estate is divided as follows:
Value of the estate: NOK 432,500
Expenses in the estate (e.g. funeral costs): NOK 60,000
For division between the heirs: NOK 372,500
Kari is entitled to a minimum inheritance of 4 x G. The inheritance available for distribution among the heirs is NOK 372,500. This is less than the minimum inheritance. Kari thus becomes the sole heir and the husband’s children from his previous relationship, Anne and Pål, inherit nothing from their father. The situation would be the same were Anne and Pål their shared children.
Therefore, Kari is left with:
Kari’s share of their net assets: NOK 432,500
+ minimum inheritance (up to 4G): NOK 372,500
= Total for Kari: NOK 805,000
Spouse receives the minimum inheritance, the children the rest
The same situation as in Example 1, although Kari and her husband’s net assets are worth NOK 1,000,000.
The spouses’ net assets, NOK 1,000,000, will be divided equally between the spouses such that Kari’s personal assets (the share at her disposal) amount to NOK 500,000 and the estate’s share amounts to NOK 500,000.
The estate is divided as follows:
Value of the estate: NOK 500,000
Expenses in the estate: NOK 60,000
For division between the heirs: NOK 440,000
The deceased had children. Kari is entitled to a minimum inheritance of 4 x G.
For division between the heirs: NOK 440,000
Kari’s minimum inheritance: NOK 425,596
Inheritance for distribution between the children: NOK 14,404
That means that the children, Anne and Pål, inherit: NOK 7,202 each
Therefore, of the spouses’ net assets, Kari is left with:
Kari’s share of the spouses’ net assets: NOK 500,000
+ minimum inheritance (up to 4G): NOK 425,596
= Total for Kari: NOK 925,596
Spouse inherits 1/4 of the net assets, the children the rest
The same situation as in Example 1, although Kari and her husband’s net assets are worth NOK 4,000,000. This will be shared equally between the spouses such that Kari’s personal assets (the share at her disposal) amount to NOK 2,000,000.
The estate is divided as follows:
Value of the estate: NOK 2,000,000
Expenses in the estate: NOK 60,000
For division between the heirs: NOK 1,940,000
The deceased had children. Kari is entitled to the higher of 1/4 and the minimum inheritance. In this case, 1/4 of the estate amounts to NOK 485,000, i.e. more than the minimum inheritance.
For division between the heirs: NOK 1,940,000
Kari’s inheritance: NOK 485,000
Children’s inheritance: NOK 1,455,000
That means that the children, Anne and Pål, inherit: NOK 727,500 each.
Therefore, of the spouses’ net assets, Kari is left with:
Kari’s share of the spouses’ net assets: NOK 2,000,000
+ Inheritance: NOK 485,000
= Total for Kari: NOK 2,485,000
Spouses without children
Per became a widower in 2021. He and his wife Berit did not have children. Berit’s closest family heirs are two sisters. She had not left a will. Per and his wife had net assets of around NOK 1,000,000. Funeral expenses, grave tending fees and other expenses in connection with the death come to a total of NOK 60,000. Per wants to divide the estate with his wife’s two sisters.
The net assets are worth NOK 1,000,000 and will be divided equally between the spouses such that Per’s personal assets (the share at his disposal) amount to NOK 500,000 and the estate’s share amounts to NOK 500,000.
The estate is divided as follows:
Value of the estate: NOK 500,000
Expenses in the estate: NOK 60,000
For division between the heirs: NOK 440,000
Per is entitled to a minimum inheritance equivalent to 6 x G, i.e. NOK 638,394. The inheritance for distribution amounts to NOK 440,000. Per thus becomes the sole heir such that his wife’ relatives inherit nothing from her.
Division between family heirs
Per died in January 2021. He was the widower of Berit. They had no children. Berit’s estate had already been divided. Per was the sole heir according to the rules concerning a spouse’s minimum inheritance. Per’s relatives will therefore inherit everything.
Per did not have children. His parents are dead, and the inheritance thus passes to their children (Per’s siblings). Per had three siblings: Karin, Gerd and Åse.
Karin, who did not have children, is dead. Gerd is also dead. She is survived by her sons Finn and Morten. The sons share her share. Åse is still alive.
Per left net assets of NOK 2,650,000. The funeral expenses, grave tending fees, fees of the estate agent who sold his flat and other expenses come to a total of NOK 250,000. The inheritance for distribution thus amounts to NOK 2,400,000. The parents should have inherited half each, i.e. NOK 1,200,000.
The estate is divided as follows:
Value of the estate: NOK 2,650,000
Expenses in the estate: NOK 250,000
For division between the heirs: NOK 2,400,000
Per’s estate will be distributed as follows:
The late Karin inherits nothing because she died before Per and is not survived by any children.
The late Gerd should have inherited from Per, but since she is dead her children inherit her share.
Åse inherits because she is still alive.
Åse inherits NOK 600,000 from her and Per’s mother and NOK 600,000 from her and Per’s father. A total of NOK 1,200,000.
Gerd’s two sons inherit her share which is equal to Åse’s. This must be divided equally between the two brothers. They get NOK 600,000 each.
Division of undivided estate when the spouse is alive
Marit and Lars were married. They had two shared children and did not leave wills. After Marit’s death Lars takes over estate undivided. After a few years, Lars wants to remarry. This means he has to settle Marit’s estate (divide it).
The spouses had joint ownership. As a general rule, this means the assets will be divided in two. This means that Lars owns half the assets and Marit’s estate owns the other half. Since the estate will be divided while Lars is still alive, he will also receive an inheritance. The other heirs are the two children. Since the other heirs are children, the Inheritance Act stipulates that Lars will inherit 1/4. The remaining ¾ of the estate is distributed between the children.
At the time the estate is divided, the value of the undivided estate is NOK 5,000,000. Half of this, NOK 2,500,000, belongs to Lars. The other half is distributed between the heirs, i.e. Lars and the children.
After the division of the estate is completed, Lars is left with:
Lars’s share of their net assets: NOK 2,500,000
+ Lars’s inheritance from Marit (1/4 of NOK 2,500,000): NOK 625,000
= Total for Lars: NOK 3,125,000
The two children share the remainder of Mari’s estate, i.e. NOK 1,875,000 (NOK 2,500,000 minus NOK 625,000). They thus get NOK 937,500 each.
Division of undivided estate when both spouses are dead and have surviving children
Marit and Lars were married. They had two shared children and did not leave wills. After Marit’s death Lars takes over estate undivided. After a few years, Lars dies and the children have to divide the estate.
Since the estate is being divided after Lars has died, he does not inherit from Marit.
The estate is worth NOK 5,000,000. Half, NOK 2,500,000, belongs to Lars’s estate. The other half belongs to Marit’s estate.
Marit’s estate is divided as follows:
Child A (1/2 of NOK 2,500,000): NOK 1,250,000
Child B (1/2 of NOK 2,500,000): NOK 1,250,000
Lars’s estate is divided as follows:
Child A (1/2 of NOK 2,500,000): NOK 1,250,000
Child B (1/2 of NOK 2,500,000): NOK 1,250,000
The children inherit NOK 2,500,000 each.
Division of undivided estate when both spouses are dead and they did not leave wills
Kari and Per were married. When Per died, Kari took over the estate undivided.
The married couple owned a house valued at NOK 1,000,000 when Per died. Kari refurbished the house and bought a holiday home a few years after his death. When Kari died, the house was valued at NOK 3,200,000 and the holiday home at NOK 900,000. The total value of the estate is NOK 4,100,000. There were no debts, although funeral and other expenses after the death came to NOK 100,000. This is deducted from the value of the estate.
Per and Kari’s estate is divided as follows:
Value of the estate: NOK 4,100,000
Expenses in the estate: NOK 100,000
For division between the heirs: NOK 4,000,000
Half (NOK 2,000,000 kroner) will be distributed between Per’s relatives and the other half between Kari’s relatives.
Division of undivided estate when both spouses are dead and the one that lived the longest left a will
Kari and Per were married. When Per died, Kari took over the estate undivided.
The married couple owned a house valued at NOK 1,000,000 when Per died. Kari refurbished the house and bought a holiday home a few years after his death. When Kari died, the house was valued at NOK 3,200,000 and the holiday home at NOK 900,000. The total value of the estate is NOK 4,100,000. There were no debts, although funeral and other expenses after the death came to NOK 100,000.
The year before she died, Kari wrote a will in which she named her neighbour Anne her sole heir.
Per and Kari’s estate is divided as follows:
Value of the estate: NOK 4,100,000
Expenses in the estate: NOK 100,000
For division between the heirs: NOK 4,000,000
As a general rule, Kari could only write a will concerning the share of the estate that could be inherited from her. Half (NOK 2,000,000 kroner) will be distributed between Per’s relatives and the other half will go to Kari’s heir, which is Anne.