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Do you live in Iceland and work on the Danish or Norwegian continental shelf?

This applies to persons resident in Iceland who receive pay from an employer who has operations on the Danish or Norwegian continental shelf. The information only applies to taxation of such income.

Taxation in Denmark or in Norway

Your pay is liable to tax in Denmark or in Norway if you work on the Danish or Norwegian continental shelf for more than 30 days during the course of a 12 month period and your employer's activities are related to surveying, exploration or exploitation of petroleum deposits. This also applies to pay for work on board a vessel that performs tasks related to surveying, exploration or exploitation of petroleum deposits on the Danish or Norwegian continental shelf.

The 30-day rule does not apply if you work on board a ship that is used for transporting personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels and the person operating the ship is resident in a Nordic country. In such cases, the pay is liable to tax in the Nordic country where the person operating the ship is resident. If the person operating the ship is resident in a country outside the Nordic area, the 30-day rule applies.

Taxation in Iceland

You are taxed in Iceland, if you work on the Danish or Norwegian continental shelf for less than 30 days during a 12 month period. Otherwise you are taxed only in Norway if you work on a Norwegian continental shelf and only in Denmark if you work on a Danish continental shelf. The same applies if you work on board a ship which is used in activities related to surveying, exploration or exploitation of petroleum deposits.

If you work on board a Nordic ship that is used for transporting personnel or supplies, or on board tugboats, supply vessels and other auxiliary vessels, you will be taxed on your income in Iceland. If you have been taxed in the country of work, tax is calculated on all income, and the decreased based on the ratio of foreign income to total income.

National Insurance

There are special rules about where you are to be insured. For more information you should contact Tryggingastofnun ríkisins (tr.is) or the social security authority in the country where you are employed

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