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Have you or someone in your family received gifts from parents before 2021? Are you wondering how this affects the inheritance settlement?
On 24 June 2025, the Supreme Court of Norway handed down its judgment in the case HR-2025-1182-A. The judgement deals with reduction of inheritance under the Inheritance Act and the interpretation of the transitional rules between the old and new Inheritance Act.
Statutory scheme and ambiguity
Previous system (section 38 of the Inheritance Act of 1972): The testator could at any time decide or stipulate that a gift to a heir should be reduced in the inheritance, i.e. counted as an advance on the inheritance. There was no requirement that the decision had to be made at the same time as the gift was given - the reduction could be decided later, even after the gift had been transferred.
New scheme (section 75 of the Inheritance Act of 2019) that came into force on 1 January 2021: Now it must be set as a condition for the gift that it will be reduced in the inheritance, and this condition must be determined at the latest at the same time as the gift is given. There is a concurrency requirement: the reduction must be determined when the gift is given, not afterwards.
It has therefore been unclear which set of rules applies to reductions in inheritance when a gift is given before 1 January 2021 (when the new Inheritance Act came into force), but the testator only after this date decides or assumes that there will be a reduction.
HR-2025-1182-A clarifies the legal situation
The Supreme Court answers questions many have asked:
Can the inheritance be reduced, even if the parents decide this only after the gift has been given - and after the new Inheritance Act has come into force?
In the case, the father had given large gifts to three of his children before 2021. Shortly before the father's death in 2023, a will was written stating that the fourth child should receive as much as possible and that the others should have their inheritance reduced. However, the will was not valid according to the formal requirements of the law, and the question of reduction therefore had to be assessed according to the rules of the Inheritance Act.
Both the District Court and the Court of Appeal were of the opinion that it was only possible to claim a reduction if the father had decided this before 2021, when the new law came into force. The court interpreted the transitional rule to mean that there was a kind of «deadline» until 1 January 2021 to sort out such matters under the old law. If the testator wanted a gift to be curtailed, this had to be decided or assumed before the new law came into force.
The Supreme Court disagreed and ruled that as long as the gift was given before 2021, the parents can decide on a reduction afterwards - even after the new Inheritance Act has entered into force. This means that the old regulations apply to such gifts given before 2021, and it is not a requirement that the decision on reduction must be made before New Year 2021.
What does this mean for you?
If you're in a family where someone has received an advance on inheritance before 2021, it may still be relevant to make a reduction - even if the parents decide this later. This can have a major impact on the inheritance settlement, and it's important to be aware of the rules that apply. This also means that for gifts given after 2021, the reduction must be decided at the same time as the inheritance is given. The testator cannot decide on a reduction at a later date.
Are you unsure how this applies to your situation? Feel free to contact us. We can help you find out which rules apply to your family, and how you can best ensure a fair distribution of the inheritance.
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