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Dictionary


A
a­ili sem břr Ý einu landi og vinnur Ý ÷­ru cross-border commuter
almannatryggingar national insurance
ar­ur/hagna­ur dividend
atvinnuleysisbŠtur unemployment benefit
atvinnurekstur business activity

ßkvar­a­ decision
ßlag charge on overdue payment
ßlagningarse­ill tax assessment notice

B
barnabŠtur child benefit
bei­ni request
bi­laun severance pay
bifrei­ahlunnindi car benefit
bˇkfŠrsla accounting
   ---- bookkeeping
brß­abirg­akennitala (Danm÷rk, Noregur, SvÝ■jˇ­) non-resident identification number (Denmark, Norway, Sweden)
b˙setaÝb˙­ tenant-owners flat (Sweden, Iceland)
bŠtur compensation

D
drßttarvextir interest on overdue payment

E
eigi­ h˙snŠ­i self-owned dwelling
eigi­ Ýb˙­arh˙snŠ­i self-owned apartment
eignaskattur property/real estate tax
eignaskattur (Danm÷rk) property value tax (Denmark)
eignir capital
eignir (nettˇ) assets
einfalt h˙snŠ­i (Noregur) simple accommodation (Norway)
ellilÝfeyrir old-age pension
ellilÝfeyrir (SvÝ■jˇ­) retirement pension (Sweden)
endurgreiddur skattur tax refund
endurgrei­a refund/reimburse
erindi case

F
fasteign real property/real estate
fasteignagj÷ld municipal property fee (Iceland, Sweden)
fasteignamat tax value (real property/estate)
fer­adagpeningar daily allowance
fer­afrßdrßttur deduction for travel expenses
fÚlagsleg a­sto­ social benefits
fjßrfestingarsjˇ­ur investment fund
flakkari commuter
framfŠrslustyrkur maintenance payment
framtal tax return
frßdrßttarbŠr hlunnindi allowance
frßdrßttarbŠrt i­gjald Ý lÝfeyrissjˇ­ deduction for pension insurance premium paid
frßdrßttur deduction
frßdrßttur frß skatti tax credit
frßdrßttur vegna maka (Danm÷rk) deduction for spouse (Denmark)
frßdrßttur vegna vaxtagjalda deduction for interest paid
frestur postponement
   ---- respite
frÝ­indi/hlunnindi fringe benefits
frÝtt fŠ­i og h˙snŠ­i free board and lodging
fullt starf full-time job
fyrirframgrei­sla skatta supplimentary payment of advance tax
fyrirtŠki association
   ---- enterprise
   ---- society
fyrning limitation (by the lapse of time)
fŠ­ingarorlof parental leave

G
gisting accommodation
gjald■rot bankruptcy
grei­sla/■ˇknun fee
grei­slur Ý fŠ­ingarorlofi parental benefit

H
halda eftir af launum destraint on salary
heimavinna working at home
hlutabrÚfaeigandi shareholder
hlutafÚlag limited liability company
h˙saleiga rent
h˙snŠ­ishlunnindi housing benefit

I
innheimta collect

Ýb˙­ apartment
Ýb˙­ Ý h˙snŠ­issamvinnufÚlagi apartment in a housing cooperative (Denmark, Norway, Iceland)
Ýb˙i resident
Ýtrekun reminder

K
kennitala personal identity number
kirkjuskattur church tax
kjarasamningur collective agreement
krafa claim
kvittun receipt
kyrrsetning destraint
kŠra appeal

L
lagasetning legislation
launami­i annual control information
   ---- end of year certificate
   ---- statement of earnings
launase­ill pay slip
lßnadrottinn creditor
leiga rent
leiguh˙snŠ­i rented apartment/ house
leigutekjur rental income
lÝfeyrir occupational pension
lÝfeyrissparna­ur pension saving
lÝfeyristrygging pension insurance

M
me­fylgjandi enclose
me­lag child maintenance payment

N
nßmsstyrkur/nßmslßn student grant/loan

O
orlof/leyfi leave of absence
orlofsgrei­sla holiday pay

P
persˇnuafslßttur personal exemption/allowance
persˇnuafslßttur (Finnland) basic deduction in municipal taxation (Finland)

R
rß­ningarsamningur employment contract
rÝkisborgari citizen, national

S
sakmningur um eftirgj÷f skuldar debt settlement agreement
sameignarfÚlag partnership
samkomulag um gagnkvŠma a­sto­ convention on mutual assistance
samningur agreement
sam■ykki approval
sÚreignasparna­ur private pension insurance
sjßlfstŠtt starfandi self-employment
sj˙kratrygging health insurance
skattaeftirlit tax audit
skattafrßdrßttur tax reduction (Iceland, Sweden)
skattkort tax card
skattskylda tax liability
skattsstofn vegna sta­grei­slu (Danm÷rk, Finnland) basis for advance tax (Denmark, Finland)
skattur tax
skuld debt
skuld Ý ßlagningu residual tax
skuldaj÷fnun set-off
skuldunautar debtor
skylda liability
sta­festa confirm
sta­grei­sla advance/withholding/preliminary tax
stÚttarfÚlagsgjald trade union fee
stofnun authority
styrkir, a­sto­ administrative assistance
sumarh˙s holiday home
s÷luhagna­ur capital gains

T
tekjur income
tekjuskattur state tax
tekjuskattur l÷ga­ila corporation tax
tryggingagjald employer's social security contribution
tvÝsk÷ttun double taxation
tv÷falt heimilisfesti double residence
tv÷falt heimilishald double dwelling

U
undan■ßga frß skatti (Danm÷rk) tax exemption (Denmark)
upplřsingaskylda liability to provide information

˙tsendur starfsma­ur stationed/posted
˙tsvar municipal tax

V
vaxtatekjur interest income
ve­/trygging furnishing of security
vi­bˇtarskattur additional tax/tax surcharge
vinnumarka­sskattur (Danm÷rk) labour market contribution (tax, Denmark)
vottor­ certificate

Y
yfirskattanefnd tax appeal board

Ů
■agnarskylda secrecy provisions
■jˇ­skrß population register

Í
÷rorkulÝfeyrir disability pension
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