|
|
A
|
aktieägare |
shareholder |
|
aktiebolag |
limited liability company |
|
aktivitetsersättning |
disability pension |
|
anställningsavtal, -kontrakt |
employment contract |
|
anstånd |
postponement |
|
anstånd med betalning |
respite |
|
arbete i hemmet |
working at home |
|
arbetsgivaravgift |
employer's social security contribution |
|
arbetslöshetsersättning |
unemployment benefit |
|
arbetsmarknadsavgift (Danmark) |
labour market contribution (tax, Denmark) |
|
arvode |
fee |
|
avdrag |
deduction |
|
avdrag för pensionssparande |
deduction for pension insurance premium paid |
|
avgångsvederlag |
severance pay |
|
avräkning (av skatt) |
tax credit |
|
avtal |
agreement |
|
avtal om handräckning i skatteärenden |
convention on mutual assistance |
B
|
barnbidrag |
child benefit |
|
beslut |
decision |
|
bifoga |
enclose |
|
bilförmån |
car benefit |
|
bolagsskatt |
corporation tax |
|
borgenär |
creditor |
|
bostadsförmån |
housing benefit |
|
bostadsrättslägenhet |
tenant-owners flat (Sweden, Iceland) |
D
|
dröjsmålsränta |
interest on overdue payment |
|
dubbel bosättning |
double dwelling |
|
dubbel hemvist |
double residence |
|
dubbelbeskattning |
double taxation |
E
|
egen inbetalning av skatt |
supplimentary payment of advance tax |
|
egenägd bostad |
self-owned dwelling |
|
enkelt boende (Norge) |
simple accommodation (Norway) |
|
enskild näringsverksamhet |
self-employment |
|
ersättning |
allowance |
|
---- |
compensation |
F
|
fackföreningsavgift |
trade union fee |
|
fastighet |
real property/real estate |
|
fastighetsskatt |
property/real estate tax |
|
fastighetsskatt (Danmark) |
property value tax (Denmark) |
|
folkbokföring |
population register |
|
fri kost och logi |
free board and lodging |
|
fritidsbostad |
holiday home |
|
föräldraledighet, graviditetsledighet |
parental leave |
|
föräldrapenning |
parental benefit |
|
föreläggande |
request |
|
förening |
association |
|
---- |
society |
|
företag |
enterprise |
|
förmåner |
fringe benefits |
|
förmögenhet |
capital |
|
förseningsavgift |
charge on overdue payment |
G
|
gäldenär |
debtor |
|
garantipension |
old-age pension |
|
godkännande |
approval |
|
gränsgångare |
cross-border commuter |
|
grundavdrag |
personal exemption/allowance |
|
grundavdrag (Finland) |
basic deduction in municipal taxation (Finland) |
H
|
handelsbolag |
partnership |
|
handräckning |
administrative assistance |
|
heltidsarbete |
full-time job |
|
hyra |
rent |
|
|
hyresrätt |
rented apartment/ house |
I
|
indriva |
collect |
|
inkomst |
income |
|
inkomstdeklaration |
tax return |
|
intyg |
certificate |
|
intyga, bekräfta |
confirm |
|
invånare |
resident |
J
|
jämkning av skatten till noll (Danmark) |
tax exemption (Denmark) |
K
|
kollektivavtal |
collective agreement |
|
kommunal fastighetsavgift |
municipal property fee (Iceland, Sweden) |
|
kommunalskatt |
municipal tax |
|
konkurs |
bankruptcy |
|
kontrolluppgift |
annual control information |
|
---- |
end of year certificate |
|
---- |
statement of earnings |
|
kooperativ bostadrättslägenhet (Danmark, Norge, Island) |
apartment in a housing cooperative (Denmark, Norway, Iceland) |
|
krav, anspråk |
claim |
|
kvittning |
set-off |
|
kvitto |
receipt |
|
kyrkoavgift |
church tax |
L
|
lägenhet |
apartment |
|
lagstiftning |
legislation |
|
lämna säkerhet |
furnishing of security |
|
logi |
accommodation |
|
lönespecifikation, lönebesked |
pay slip |
|
löneutmätning |
destraint on salary |
M
|
medborgare |
citizen, national |
|
myndighet |
authority |
N
|
näringsverksamhet |
business activity |
P
|
påminnelse |
reminder |
|
pendlare |
commuter |
|
pensionsförsäkring |
pension insurance |
|
pensionssparande |
pension saving |
|
personnummer |
personal identity number |
|
preliminär skatt |
advance/withholding/preliminary tax |
|
preskription |
limitation (by the lapse of time) |
|
privat pensionsförsäkring |
private pension insurance |
R
|
ränteavdrag |
deduction for interest paid |
|
ränteinkomst |
interest income |
|
realisationsvinst |
capital gains |
|
redovisning |
accounting |
|
---- |
bookkeeping |
|
reseavdrag |
deduction for travel expenses |
S
|
samordningsnummer |
non-resident identification number (Denmark, Norway, Sweden) |
|
sekretess |
secrecy provisions |
|
semesterersättning |
holiday pay |
|
sjukförsäkring |
health insurance |
|
skatt |
tax |
|
skatt att betala |
residual tax |
|
skatteåterbäring |
tax refund |
|
skattenämnd |
tax appeal board |
|
skattereduktion |
tax reduction (Iceland, Sweden) |
|
skatterevision |
tax audit |
|
skattetillägg |
additional tax/tax surcharge |
|
skattsedel |
tax card |
|
skattskyldighet |
tax liability |
|
skuld |
debt |
|
skuldsanering |
debt settlement agreement |
|
skyldighet |
liability |
|
slutskattebesked |
tax assessment notice |
|
sociala förmåner |
social benefits |
|
socialförsäkring |
national insurance |
|
statlig skatt |
state tax |
|
studiestöd |
student grant/loan |
T
|
taxeringsvärde |
tax value (real property/estate) |
|
tillgångar |
assets |
|
tjänstepension |
occupational pension |
|
tjänstledighet |
leave of absence |
|
traktamente |
daily allowance |
U
|
underhållsbidrag |
maintenance payment |
|
underhållsbidrag till barn |
child maintenance payment |
|
underlag för förskottsskatt (Danmark, Finland ) |
basis for advance tax (Denmark, Finland) |
|
uppgiftsskyldig |
liability to provide information |
|
utdelning |
dividend |
|
uthyrningsinkomst |
rental income |
|
utmätning |
destraint |
|
utsänd |
stationed/posted |
V
|
värdepappersfond |
investment fund |
Å
|
ålderspension |
retirement pension (Sweden) |
|
återbetala |
refund/reimburse |
Ä
|
ägarlägenhet |
self-owned apartment |
|
äktamakeavdrag (Danmark) |
deduction for spouse (Denmark) |
|
ärende |
case |
Ö
|
överklaga |
appeal |