Distribution of inheritance
The Norwegian Inheritance Act of 2019 regulates how inheritance is distributed among heirs. The inheritance is divided between the spouse and children (“heirs of the body”), and if the deceased has neither, other relatives according to specific provisions. A testator can create a will and determine the distribution of the inheritance, but must be aware that the inheritance rights of the spouse and children are given special protection under the law. This protection also applies to some extent to cohabitants with whom one has or has had children, or is expecting a child. If one has neither a spouse nor children, one is entirely free to determine by will how the inheritance should be distributed.
Spousal Inheritance
The spouse holds a strong position in Norwegian inheritance law. If one leaves behind children, the spouse is entitled to one-fourth of the inheritance. If one has no children but has parents or siblings, the spouse is entitled to half of the inheritance, with the remainder going to the parents, or if they are deceased, to siblings or siblings’ children/grandchildren. If there are no such relatives, the spouse will be the sole heir.
The spouse is entitled to a minimum inheritance, which corresponds to four times the basic amount in the National Insurance Scheme, approximately NOK 500,000 when the deceased leaves behind children, and otherwise six times the basic amount, approximately NOK 750,000. This is a primary right given to the spouse, at the expense of all other heirs. The spousal inheritance limits the freedom to make a will. However, it is possible (by will) to limit the spousal inheritance to the minimum inheritance, but the law requires that the spouse be informed of this.
Cohabitants
Cohabitants in Norway do not automatically have inheritance rights as spouses do. If the cohabitants have, have had, or are expecting a child together, the surviving cohabitant has a limited right to inherit under the Inheritance Act, equivalent to four times the basic amount in the National Insurance Scheme, approximately NOK 500,000. This means that if a cohabitant wishes for the other to inherit more than this, it must be specified in a will. If one has children, the rules on compulsory inheritance, see section 1.3, limit how much one can bequeath to the cohabitant.
Compulsory Inheritance
Compulsory inheritance is a portion of the estate that the deceased’s children, or their descendants if they themselves have passed away, are entitled to, and this right takes precedence over everything, including what may be determined by will (but has priority behind the spouse’s minimum inheritance, as discussed above). The compulsory inheritance constitutes two-thirds of what the deceased leaves behind but is limited to a certain amount per child (currently 15 times the basic amount in the National Insurance Scheme, approximately NOK 1,850,000). The compulsory inheritance thus restricts the ability to make a will.
Will
As long as any spouse and children are considered as indicated above, one has the opportunity to determine a different distribution of inheritance than what follows from the law. If one has no spouse or children, one has full freedom to make a will. The Inheritance Act has rules for how a will is validly created. It is recommended that the will and testament be submitted to the court.
If you do not leave a will – classes of heirs
The Norwegian Inheritance Act operates with classes of heirs, which determine the order of who inherits when one does not leave a will. The rules must be supplemented for the spousal inheritance. The deceased’s children, or their descendants, constitute the first class of heirs. The children inherit equally, and if a child has passed away, their children step into their place and share the portion of the inheritance that would have fallen to the parent. If there are heirs in the first class, the right to inherit under other classes is eliminated.
The second class of heirs is only relevant if there are no heirs in the first class, and consists of the deceased’s parents, or their descendants, i.e., the deceased’s siblings, or their children (the deceased’s nephews and nieces). If both parents are alive, they share the inheritance equally. If one or both of your parents have passed away, their share goes to your siblings or siblings’ descendants.
The third class of heirs is only relevant if there are no heirs in the first or second class, and consists of the deceased’s grandparents, or their descendants. The grandparents inherit equally, and if a grandparent is deceased, the inheritance goes to their children (the deceased’s aunts and uncles). Children of aunts and uncles (the deceased’s cousins) do not have inheritance rights under the law. If there are no heirs in the third class, the inheritance goes to voluntary activities benefiting children and young people.
As mentioned, the spouse has a special position in inheritance law, and the rules on classes of heirs must be supplemented for the spousal inheritance. If there are heirs in the first class, the spouse inherits ¼. If there are heirs in the second class, the spouse inherits ½. In all other cases, the spouse inherits everything. The first class of heirs must be supplemented for the cohabitant’s inheritance right of approximately NOK 500,000 if the cohabitant has, has had, or is expecting a child with the deceased.
