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When the estate is divided by official exchange, the executor must fill out an inheritance report in accordance with the bill for distribution from the estate. The executor shall submit an inheritance report together with a bill for distribution from the estate to the District Commissioner for a preliminary decision on inheritance tax before the inheritance meeting is held on the bill.

Within a week from the completion of the exchange, the executor shall submit the report again to the District Commissioner for the determination of the tax and endorsement. After signing, the commissioner sends the report to the National Tax Administration.

With the District Commisioner in the capital region, you need to book an appointment in advance to submit an inheritance report.

District Commissioners

Greater Reykjavík

Mon to Thu 8:30 - 15
Fri. 8:30 - 14

West Iceland

Mon. to Thu. 10 - 15
Fri. 9 - 14

West Fjords Iceland

Mon. to Thu. 9 - 14
Fri. 9 - 13:30

North West Iceland

Mon. to Fri. 9 - 15

North East Iceland

Mon. to Thu. 9 - 15
Fri. 9 - 14

East Iceland

Mon. to Thu. 9 - 15
Fri. 9 - 14

South Iceland

Mon. to Fri. 9 - 15

Westman Islands

Mon. to Thu. 9:15 - 15
Fri. 9:15 - 14

Sudurnes

Mon. to Fri. 8:30 - 15