Sanasto


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