Boutredningskostnader

Boutredningskostnader are the costs associated with boutredning, the process of settling and administering a deceased person’s estate in Norway. The term covers expenses incurred in inventorying, valuing, managing, and distributing the estate, as well as administrative charges linked to the settlement.

Typical items include legal and court fees, fees for the executor or administrator, accounting and auditing costs, valuations and appraisals, and charges for storage or protection of assets. Taxes and other statutory charges related to the estate can also be considered boutredningskostnader in some cases. Funeral costs are related to death and may be treated separately from boutredningskostnader depending on local practice.

Boutredningskostnader are normally paid from the estate’s assets before any inheritance is distributed. The estate administrator or executor is responsible for handling these payments and for presenting a clear accounting in the bouppteckning and the subsequent skifte (estate settlement). If the estate has insufficient assets to cover all costs, the handling follows applicable rules set by the authorities or the court, with priorities determined by law.

Understanding boutredningskostnader is important for heirs and creditors because they reduce the net value of the dødsbo. They are a standard element in the estate’s financial reporting and affect the timing and size of inheritance.

See also: bouppteckning; skifterett; arv; dødsbo.