|
|
A
|
aðili sem býr í einu landi og vinnur í öðru |
cross-border commuter |
|
almannatryggingar |
national insurance |
|
arður/hagnaður |
dividend |
|
atvinnuleysisbætur |
unemployment benefit |
|
atvinnurekstur |
business activity |
Á
|
ákvarðað |
decision |
|
álag |
charge on overdue payment |
|
álagningarseðill |
tax assessment notice |
B
|
barnabætur |
child benefit |
|
beiðni |
request |
|
biðlaun |
severance pay |
|
bifreiðahlunnindi |
car benefit |
|
bókfærsla |
accounting |
|
---- |
bookkeeping |
|
bráðabirgðakennitala (Danmörk, Noregur, Svíþjóð) |
non-resident identification number (Denmark, Norway, Sweden) |
|
búsetaíbúð |
tenant-owners flat (Sweden, Iceland) |
|
bætur |
compensation |
D
|
dráttarvextir |
interest on overdue payment |
E
|
eigið húsnæði |
self-owned dwelling |
|
eigið íbúðarhúsnæði |
self-owned apartment |
|
eignaskattur |
property/real estate tax |
|
eignaskattur (Danmörk) |
property value tax (Denmark) |
|
eignir |
capital |
|
eignir (nettó) |
assets |
|
einfalt húsnæði (Noregur) |
simple accommodation (Norway) |
|
ellilífeyrir |
old-age pension |
|
ellilífeyrir (Svíþjóð) |
retirement pension (Sweden) |
|
endurgreiddur skattur |
tax refund |
|
endurgreiða |
refund/reimburse |
|
erindi |
case |
F
|
fasteign |
real property/real estate |
|
fasteignagjöld |
municipal property fee (Iceland, Sweden) |
|
fasteignamat |
tax value (real property/estate) |
|
ferðadagpeningar |
daily allowance |
|
ferðafrádráttur |
deduction for travel expenses |
|
félagsleg aðstoð |
social benefits |
|
fjárfestingarsjóður |
investment fund |
|
flakkari |
commuter |
|
framfærslustyrkur |
maintenance payment |
|
framtal |
tax return |
|
frádráttarbær hlunnindi |
allowance |
|
frádráttarbært iðgjald í lífeyrissjóð |
deduction for pension insurance premium paid |
|
frádráttur |
deduction |
|
frádráttur frá skatti |
tax credit |
|
frádráttur vegna maka (Danmörk) |
deduction for spouse (Denmark) |
|
frádráttur vegna vaxtagjalda |
deduction for interest paid |
|
frestur |
postponement |
|
---- |
respite |
|
fríðindi/hlunnindi |
fringe benefits |
|
frítt fæði og húsnæði |
free board and lodging |
|
fullt starf |
full-time job |
|
fyrirframgreiðsla skatta |
supplimentary payment of advance tax |
|
fyrirtæki |
association |
|
---- |
enterprise |
|
---- |
society |
|
fyrning |
limitation (by the lapse of time) |
|
fæðingarorlof |
parental leave |
G
|
gisting |
accommodation |
|
gjaldþrot |
bankruptcy |
|
greiðsla/þóknun |
fee |
|
greiðslur í fæðingarorlofi |
parental benefit |
H
|
halda eftir af launum |
destraint on salary |
|
heimavinna |
working at home |
|
hlutabréfaeigandi |
shareholder |
|
hlutafélag |
limited liability company |
|
húsaleiga |
rent |
|
húsnæðishlunnindi |
housing benefit |
I
|
innheimta |
collect |
Í
|
íbúð |
apartment |
|
íbúð í húsnæðissamvinnufélagi |
apartment in a housing cooperative (Denmark, Norway, Iceland) |
|
íbúi |
resident |
|
ítrekun |
reminder |
K
|
kennitala |
personal identity number |
|
kirkjuskattur |
church tax |
|
kjarasamningur |
collective agreement |
|
krafa |
claim |
|
kvittun |
receipt |
|
kyrrsetning |
destraint |
|
kæra |
appeal |
L
|
lagasetning |
legislation |
|
launamiði |
annual control information |
|
---- |
end of year certificate |
|
---- |
statement of earnings |
|
launaseðill |
pay slip |
|
lánadrottinn |
creditor |
|
leiga |
rent |
|
leiguhúsnæði |
rented apartment/ house |
|
leigutekjur |
rental income |
|
lífeyrir |
occupational pension |
|
lífeyrissparnaður |
pension saving |
|
lífeyristrygging |
pension insurance |
M
|
meðfylgjandi |
enclose |
|
meðlag |
child maintenance payment |
N
|
námsstyrkur/námslán |
student grant/loan |
O
|
orlof/leyfi |
leave of absence |
|
orlofsgreiðsla |
holiday pay |
P
|
persónuafsláttur |
personal exemption/allowance |
|
persónuafsláttur (Finnland) |
basic deduction in municipal taxation (Finland) |
R
|
ráðningarsamningur |
employment contract |
|
ríkisborgari |
citizen, national |
S
|
sakmningur um eftirgjöf skuldar |
debt settlement agreement |
|
sameignarfélag |
partnership |
|
samkomulag um gagnkvæma aðstoð |
convention on mutual assistance |
|
samningur |
agreement |
|
samþykki |
approval |
|
séreignasparnaður |
private pension insurance |
|
sjálfstætt starfandi |
self-employment |
|
sjúkratrygging |
health insurance |
|
skattaeftirlit |
tax audit |
|
skattafrádráttur |
tax reduction (Iceland, Sweden) |
|
skattkort |
tax card |
|
skattskylda |
tax liability |
|
skattsstofn vegna staðgreiðslu (Danmörk, Finnland) |
basis for advance tax (Denmark, Finland) |
|
skattur |
tax |
|
skuld |
debt |
|
skuld í álagningu |
residual tax |
|
skuldajöfnun |
set-off |
|
skuldunautar |
debtor |
|
skylda |
liability |
|
staðfesta |
confirm |
|
staðgreiðsla |
advance/withholding/preliminary tax |
|
stéttarfélagsgjald |
trade union fee |
|
stofnun |
authority |
|
styrkir, aðstoð |
administrative assistance |
|
sumarhús |
holiday home |
|
söluhagnaður |
capital gains |
T
|
tekjur |
income |
|
tekjuskattur |
state tax |
|
tekjuskattur lögaðila |
corporation tax |
|
tryggingagjald |
employer's social security contribution |
|
tvísköttun |
double taxation |
|
tvöfalt heimilisfesti |
double residence |
|
tvöfalt heimilishald |
double dwelling |
U
|
undanþága frá skatti (Danmörk) |
tax exemption (Denmark) |
|
upplýsingaskylda |
liability to provide information |
Ú
|
útsendur starfsmaður |
stationed/posted |
|
útsvar |
municipal tax |
V
|
vaxtatekjur |
interest income |
|
veð/trygging |
furnishing of security |
|
viðbótarskattur |
additional tax/tax surcharge |
|
vinnumarkaðsskattur (Danmörk) |
labour market contribution (tax, Denmark) |
|
vottorð |
certificate |
Y
|
yfirskattanefnd |
tax appeal board |
Þ
|
þagnarskylda |
secrecy provisions |
|
þjóðskrá |
population register |
Ö
|
örorkulífeyrir |
disability pension |