International citizens residing in Norway who receive inheritance from abroad must navigate complex rules and regulations, so it’s always advisable to contact lawyers specialising in the area.

The inheritance settlement is generally governed by the law of the country where the deceased resided at the time of death. The citizenship of the deceased is, generally, of no importance.

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This means that if an international citizen in Norway inherits assets from a deceased relative living abroad, the inheritance laws of the deceased’s country of residence will typically apply.

On the other hand, if the deceased had foreign citizenship and was a resident of Norway at the time of his death, Norwegian law would regulate the inheritance settlement.

Although, there are several exceptions to this general rule.

Special cases and will considerations

The Norwegian Supreme Court has previously ruled that heirs residing in Norway who accept inheritance from abroad can be subject to legal actions in Norway, even if inheritance matters were previously decided in another country.

Furthermore, if the deceased lived in a Nordic country but had a closer connection to another Nordic country, the inheritance laws of the latter country may apply.

The deceased may also specify in their will that the inheritance should be settled according to the laws of a particular country.

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Some countries accept such stipulations if the will is valid and aligns with the deceased’s nationality or other legal factors.

However, if your case involves any of the circumstances listed above, it’s best to consult a legal expert.

What happens if your spouse dies abroad?

For married people, dividing the deceased’s estate often involves separating it from the surviving spouse’s assets.

This process is usually regulated by the first joint country of residence of the spouses, except for Nordic citizens, where Nordic inheritance rules apply.

The taxes that apply

Good news – Norway abolished inheritance tax for inheritances received from 2014 onwards.

Therefore, heirs residing in Norway do not have to pay Norwegian inheritance tax.

However, the country where the deceased resided may have its own inheritance tax laws, so make sure to consult an expert to determine whether that’s the case.

For example, the Norwegian law firm Codex Advokat Oslo points out on its website that Spanish inheritance tax laws would apply if the deceased resided in Spain, even if the Norwegian heir is governed by Norwegian inheritance laws for the settlement.

For some, wealth tax considerations also come into play. Wealth tax in the country is payable on wealth exceeding 1.7 million kroner per 2023 rules.

Importing inherited items into Norway

If you bring inherited items into Norway, they may be exempt from customs duty and value-added tax (VAT) under certain conditions.

Usually, you’ll be able to avoid these charges if the items were owned and used by the deceased, if the deceased was resident abroad at the time of death or if the heir resides in Norway when receiving the inheritance.

However, you’ll need to apply for customs duty and VAT exemption and submit an application to the Goods Handling Division of the Norwegian Customs Authority (Tolletaten).

You can find more information on the process on the Customs Authority’s webpage. Just remember that the application must be submitted before importing the goods.

Useful resources

A great resource you can use if you have questions about receiving inheritance from abroad while residing in Norway is the Advokatenhjelperdeg.no website, where Norwegian Bar Association lawyers can point you in the right direction – free of charge.

They have a useful database of questions which have already been answered, so it might be a good idea to browse it before asking a new question, as they may have addressed it in the past.