Gordon Barlow

I have Norwegian grandchildren and would like to know how much money they are allowed to receive from me in Norway (or from my estate when I die) before they incur any kind of Norwegian tax. (I'm thinking of a gift-tax or maybe inheritance-tax.) And, what the tax rate is if I were to send more than that limit. My son told me NOK460,000, but that doesn't sound right. I'd be very grateful for any help.