Stimpilgjald - hlutaskipting félags

Skipti á upplýsingum milli Íslands og Hollands


Tilkynningu frá hollenskum skattyfirvöldum er að finna í tengli með fréttinni. Engin tilkynning hefur komið af hálfu fjármálaráðuneytisins. Helstu ákvæði minnisblaðsins:


Exchange of information

3. Automatic exchange of information

3.1. The competent authorities of Iceland and the Netherlands will automatically provide each other with information - if available - about:

  • Immovable property (OECD code 6); as far as the Netherlands is concerned: ownership and value of immovable property; as far as Iceland is concerned: income from immovable property;
  • Business profits (OECD code 7);
  • Dividends (OECD code 10);
  • Interest (OECD code 11);
  • Income from independent personal services (OECD code 14);
  • Income consisting of salaries, wages and other similar remunerations (OECD codes 15);
  • Directors’ fees (OECD code 16);
  • Income of artists and sportsmen (OECD code 17);
  • Income from pensions, annuities, social security benefits and other similar remunerations (OECD codes 18 and 19);
  • Payments to students for education and training (OECD code 20);
  • Other income (OECD code 21).


3.2. The information referred to in paragraph 1 will be provided periodically and at least once per calendar year. Information with regard to a certain calendar year is provided instantly -if possible- and at any rate within six months after the end of the calendar year it relates to.


3.3. If it should appear that the information - provided within the scope of the automatic exchange - is incorrect or incomplete, the competent authorities are obliged to contact each other about this as soon as possible. The same will apply to technical problems or difficulties in converting the data provided.


3.4. The Participants will endeavour to send each other the above mentioned categories of data spontaneously if the automatic exchange is not (yet) possible.


4. Incidental target group campaigns

The competent authorities can agree by exchange of letters to exchange categories of information, other than the above mentioned categories, automatically or intensified spontaneously for a certain period.