Deductions from inheritance due to gifts given before 1 January 2021 must be assessed under the former Inheritance Act

A man had four children. Before 1 January 2021, the date the current Inheritance Act entered into force, three of the children received substantial lifetime gifts. The fourth child, who had not received any such gift, argued that these gifts should be deducted from the others’ inheritance, as this had been intended or assumed by their father.

The rules on how deductions are determined changed with the new Inheritance Act. Under the former Act, the testator could decide or assume at any time that a gift should be deducted from the inheritance. Under the current Act, such a condition must be made at the time the gift is given.

The Supreme Court held that when a gift is given before 1 January 2021, the question of deduction must be assessed under the former law. This means that it is not required that the father made or assumed a deduction at the time of the gift or before 1 January 2021. Even a decision or assumption made after that date may justify a deduction under the old rules. Parts of the Court of Appeal’s judgment were set aside due to incorrect interpretation of the law.

This judgment clarifies the transitional rule for deductions from inheritance.

Read the judgment from the Supreme Court (Norwegian only) (PDF)

Area of law: Inheritance law. section 38 of the Inheritance Act 1972, sections 75 and 180 of the Inheritance Act

Key paragraphs: 33 og 40

Justices: Øie, Bull, Østensen Berglund, Stenvik, Sivertsen