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04. Apr 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances

Fiscal plan 2019-2023 Improved social infrastructure, lower taxes and and better public services

The first Fiscal Strategy Plan of the coalition Government formed by the Left-Green Movement, the Independence Party, and the Progressive Party, reflects the Government’s commitment to ensure that society as a whole will enjoy the benefits of the ongoing economic growth phase while strengthening social stability and the quality of life for the future.

23. Feb 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances

Treasury sells 13% stake in Arion Bank to Kaupskil

The Minister of Finance and Economic Affairs has, upon consultation with the Government and the Ministerial Committee on Economic Affairs and Financial System Restructuring, agreed to Icelandic State Financial Investments’ (ISFI) proposal concerning the sale of the State’s 13% holding in Arion Bank to Kaupskil ehf., a subsidiary of Kaupþing ehf., for ISK 23.4 bn. The sale is to take place on the basis of purchase rights to the holding, according to a shareholder agreement from 2009 and the Act on the Sale of State Holdings in Financial Undertakings, no. 155/2012. Article 1, Paragraph 2 of the Act explicitly discusses sales relating to the purchase option provision concerning Arion Bank; furthermore, authorisation has been included in the fiscal budgets approved by Parliament since 2014.

22. Feb 2018Legislation, Acts of Parliament, Ministry of Finance and Economic Affairs

Financial Services and Markets - Act No 50/1997 on the Establishment of Limited Liability Companies to Operate Landsbanki Íslands and Búnaðarbanki Íslands.-

22 February 2018 / Ministry of Finance and Economic Affairs Financial Services and Markets - Act No 50/1997 on the Establishment of Limited Liability Companies to Operate Landsbanki Íslands and Búnaðarbanki Íslands. - Translated from the Icelandic 22 May 1997 No. 50 THE PRESIDENT OF ICELAND Announces: Althingi has approved this Act and I confirmed it with my approval: CHAPTER I The establishment of limited liability companies to operate the state-owned commercial banks Article 1 Limited liability companies shall be established to operate Landsbanki Íslands (The National Bank of Iceland) and Búnaðarbanki Íslands (The Agricultural Bank of Iceland) respectively

22. Feb 2018Legislation, Acts of Parliament, Business and Industry, Ministry of Finance and Economic Affairs

Financial Services and Markets - Act No. 99/1999 on the Payment of Costs for Public Supervision of Financial Activities

22 February 2018 / Ministry of Finance and Economic Affairs Financial Services and Markets - Act No. 99/1999 on the Payment of Costs for Public Supervision of Financial Activities Article 1 General provisions Parties subject to supervision as provided for in Article 5 shall pay the cost of operating the Financial Supervisory Authority in accordance with the provisions of this Act. The supervision fee provided for in this Act shall accrue directly to the operations of the Financial Supervisory Authority and shall be collected by the Authority

14. Feb 2018Legislation, Business and Industry, Acts of Parliament, Ministry of Finance and Economic Affairs

Act No 90/1999 respecting the Security of Transfer Orders in Payment Systems

14 February 2018 / Ministry of Finance and Economic Affairs Act No 90/1999 respecting the Security of Transfer Orders in Payment Systems This is an English translation. The original Icelandic text, as published in the Law Gazette (Stjórnartíðindi), is the authoritative text. Should there be discrepancy between this translation and the authoritative text, the latter prevails

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 152/2009 on support for innovation enterprises

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 152/2009 on support for innovation enterprises Act No. 152/2009 on support for innovation enterprises(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 109/2011 on taxation of hydrocarbon production

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 109/2011 on taxation of hydrocarbon production Act No. 109/2011 on taxation of hydrocarbon production(last updated 2012) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 127/2011 amending the Foreign Exchange Act, the Customs Act and the Act on the Central Bank of Iceland

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 127/2011 amending the Foreign Exchange Act, the Customs Act and the Act on the Central Bank of Iceland Act No. 127/2011 amending the Foreign Exchange Act, the Customs Act and the Act on the Central Bank of Iceland(last updated 2013) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 60/2015 on Stability Tax

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 60/2015 on Stability Tax Act No. 60/2015 on Stability Tax(last updated 2015) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No 105/2016 on amending the Foreign Exchange Act (capital account liberalisation)

22 January 2018 / Ministry of Finance and Economic Affairs Act No 105/2016 on amending the Foreign Exchange Act (capital account liberalisation) Act No 105/2016 on amending the Foreign Exchange Act (capital account liberalisation)(last updated 2016) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland. In case of any discrepancies between the translations and the original text in Icelandic, the original text as published in the Icelandic Legal Gazette prevails

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

The Value Added Tax Act No. 50/1988 with subsequent amendments

22 January 2018 / Ministry of Finance and Economic Affairs The Value Added Tax Act No. 50/1988 with subsequent amendments The Value Added Tax Act No. 50/1988 with subsequent amendments(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Regulation No. 576/1989, on Value Added Tax (VAT) on Construction Activities

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 576/1989, on Value Added Tax (VAT) on Construction Activities Regulation No. 576/1989, on Value Added Tax (VAT) on Construction Activities(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 577/1989, on Free and Special Registration for Rental or Sale of Real Estate

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 577/1989, on Free and Special Registration for Rental or Sale of Real Estate Regulation No. 577/1989, on Free and Special Registration for Rental or Sale of Real Estate(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 194/1990, on Value Added Tax (VAT) on Services for Foreign Parties and on Services Purchased Abroad

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 194/1990, on Value Added Tax (VAT) on Services for Foreign Parties and on Services Purchased Abroad Regulation No. 194/1990, on Value Added Tax (VAT) on Services for Foreign Parties and on Services Purchased Abroad(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 470/1991, on the refund of Value Added Tax to foreign diplomatic agents

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 470/1991, on the refund of Value Added Tax to foreign diplomatic agents Regulation No. 470/1991, on the refund of Value Added Tax to foreign diplomatic agents(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 192/1993, on VAT Input tax

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 192/1993, on VAT Input tax Regulation No. 192/1993, on VAT Input tax(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 667/1995, on Reporting and Remitting VAT

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 667/1995, on Reporting and Remitting VAT Regulation No. 667/1995, on Reporting and Remitting VAT(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 515/1996, on Registration of Parties Subject to VAT

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 515/1996, on Registration of Parties Subject to VAT Regulation No. 515/1996, on Registration of Parties Subject to VAT(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 436/1998 on commodity tax

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 436/1998 on commodity tax Regulation No. 436/1998 on commodity tax(last updated 2011) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 397/2000 on electronic registration of securities in a central securities depository

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 397/2000 on electronic registration of securities in a central securities depository Regulation No. 397/2000 on electronic registration of securities in a central securities depository(last updated 2015) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 630/2008, on preferential customs treatment of various types

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 630/2008, on preferential customs treatment of various types Regulation No. 630/2008, on preferential customs treatment of various types(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 706/2008 on nominee registration and the custody of financial instruments in nominee accounts

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 706/2008 on nominee registration and the custody of financial instruments in nominee accounts Regulation No. 706/2008 on nominee registration and the custody of financial instruments in nominee accounts(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Regulations

Regulation No. 120/2016 on deduction from the income of foreign experts

22 January 2018 / Ministry of Finance and Economic Affairs Regulation No. 120/2016 on deduction from the income of foreign experts Regulation No. 120/2016 on deduction from the income of foreign experts(last updated 2017) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Regulations Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 45/1987 on the Withholding of Public Levies at Source

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 45/1987 on the Withholding of Public Levies at Source Act No. 45/1987 on the Withholding of Public Levies at Source(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 96/1995 on alcohol and tobacco tax

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 96/1995 on alcohol and tobacco tax Act No. 96/1995 on alcohol and tobacco tax(last updated 2012) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 94/1996 on Withholding of Tax on Financial Income

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 94/1996 on Withholding of Tax on Financial Income Act No. 94/1996 on Withholding of Tax on Financial Income(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 129/1997 on Mandatory Pension Insurance and on the Activities of Pension Funds

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 129/1997 on Mandatory Pension Insurance and on the Activities of Pension Funds Act No. 129/1997 on Mandatory Pension Insurance and on the Activities of Pension Funds(last updated 2007) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 87/1998 on Official Supervision of Financial Activities

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 87/1998 on Official Supervision of Financial Activities Act No. 87/1998 on Official Supervision of Financial Activities(last updated 2013) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 161/2002 on financial undertakings

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 161/2002 on financial undertakings Act No. 161/2002 on financial undertakings(last updated 2014) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 90/2003, Income Tax Act

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 90/2003, Income Tax Act Act No. 90/2003, Income Tax Act(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 87/2004 on oil tax and mileage fee

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 87/2004 on oil tax and mileage fee Act No. 87/2004 on oil tax and mileage fee(last updated 2011) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 78/2007 on occupational retirement funds

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 78/2007 on occupational retirement funds Act No. 78/2007 on occupational retirement funds(last updated 2010) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act on Public Procurement, No. 120/2016

22 January 2018 / Ministry of Finance and Economic Affairs Act on Public Procurement, No. 120/2016 Act on Public Procurement, No. 120/2016(last updated 2017) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

22. Jan 2018Ministry of Finance and Economic Affairs, Economic affairs and public finances, Legislation, Acts of Parliament

Act No. 108/2007 on Securities Transactions

22 January 2018 / Ministry of Finance and Economic Affairs Act No. 108/2007 on Securities Transactions Act No. 108/2007 on Securities Transactions(last updated 2009) Tags Ministry of Finance and Economic Affairs Economic affairs and public finances Acts of Parliament Go back Disclaimer: This section of the site details available translations on legislation relating to the Government Offices in Iceland

16. Jan 2018Ministry for Foreign Affairs, Foreign Affairs, Economic affairs and public finances, Ministry of Finance and Economic Affairs

Signing of a Tax Convention between Iceland and Japan

A Convention between Iceland and Japan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (hereinafter, the Convention) was signed in Reykjavik on January 15, 2018, by H.E. Mr. Guðlaugur Þór Þórðarson, Minister for Foreign Affairs of Iceland and H. E. Mr. Yasuhiko Kitagawa, Ambassador of Japan to the Republic of Iceland.