Ordlista


A
aktiegare shareholder
aktiebolag limited liability company
aktivitetsersttning disability pension
anstllningsavtal, -kontrakt employment contract
anstnd postponement
anstnd med betalning respite
arbete i hemmet working at home
arbetsgivaravgift employer's social security contribution
arbetslshetsersttning unemployment benefit
arbetsmarknadsavgift (Danmark) labour market contribution (tax, Denmark)
arvode fee
avdrag deduction
avdrag fr pensionssparande deduction for pension insurance premium paid
avgngsvederlag severance pay
avrkning (av skatt) tax credit
avtal agreement
avtal om handrckning i skatterenden convention on mutual assistance

B
barnbidrag child benefit
beslut decision
bifoga enclose
bilfrmn car benefit
bolagsskatt corporation tax
borgenr creditor
bostadsfrmn housing benefit
bostadsrttslgenhet tenant-owners flat (Sweden, Iceland)

D
drjsmlsrnta interest on overdue payment
dubbel bosttning double dwelling
dubbel hemvist double residence
dubbelbeskattning double taxation

E
egen inbetalning av skatt supplimentary payment of advance tax
egengd bostad self-owned dwelling
enkelt boende (Norge) simple accommodation (Norway)
enskild nringsverksamhet self-employment
ersttning allowance
   ---- compensation

F
fackfreningsavgift trade union fee
fastighet real property/real estate
fastighetsskatt property/real estate tax
fastighetsskatt (Danmark) property value tax (Denmark)
folkbokfring population register
fri kost och logi free board and lodging
fritidsbostad holiday home
frldraledighet, graviditetsledighet parental leave
frldrapenning parental benefit
frelggande request
frening association
   ---- society
fretag enterprise
frmner fringe benefits
frmgenhet capital
frseningsavgift charge on overdue payment

G
gldenr debtor
garantipension old-age pension
godknnande approval
grnsgngare cross-border commuter
grundavdrag personal exemption/allowance
grundavdrag (Finland) basic deduction in municipal taxation (Finland)

H
handelsbolag partnership
handrckning administrative assistance
heltidsarbete full-time job
hyra rent
hyresrtt rented apartment/ house

I
indriva collect
inkomst income
inkomstdeklaration tax return
intyg certificate
intyga, bekrfta confirm
invnare resident

J
jmkning 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 bostadrttslgenhet (Danmark, Norge, Island) apartment in a housing cooperative (Denmark, Norway, Iceland)
krav, ansprk claim
kvittning set-off
kvitto receipt
kyrkoavgift church tax

L
lgenhet apartment
lagstiftning legislation
lmna skerhet furnishing of security
logi accommodation
lnespecifikation, lnebesked pay slip
lneutmtning destraint on salary

M
medborgare citizen, national
myndighet authority

N
nringsverksamhet business activity

P
pminnelse reminder
pendlare commuter
pensionsfrskring pension insurance
pensionssparande pension saving
personnummer personal identity number
preliminr skatt advance/withholding/preliminary tax
preskription limitation (by the lapse of time)
privat pensionsfrskring private pension insurance

R
rnteavdrag deduction for interest paid
rnteinkomst 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
semesterersttning holiday pay
sjukfrskring health insurance
skatt tax
skatt att betala residual tax
skatteterbring tax refund
skattenmnd tax appeal board
skattereduktion tax reduction (Iceland, Sweden)
skatterevision tax audit
skattetillgg additional tax/tax surcharge
skattsedel tax card
skattskyldighet tax liability
skuld debt
skuldsanering debt settlement agreement
skyldighet liability
slutskattebesked tax assessment notice
sociala frmner social benefits
socialfrskring national insurance
statlig skatt state tax
studiestd student grant/loan

T
taxeringsvrde tax value (real property/estate)
tillgngar assets
tjnstepension occupational pension
tjnstledighet leave of absence
traktamente daily allowance

U
underhllsbidrag maintenance payment
underhllsbidrag till barn child maintenance payment
underlag fr frskottsskatt (Danmark, Finland ) basis for advance tax (Denmark, Finland)
uppgiftsskyldig liability to provide information
utdelning dividend
uthyrningsinkomst rental income
utmtning destraint
utsnd stationed/posted

V
vrdepappersfond investment fund

lderspension retirement pension (Sweden)
terbetala refund/reimburse

garlgenhet self-owned apartment
ktamakeavdrag (Danmark) deduction for spouse (Denmark)
rende case

verklaga appeal