{"id":1448,"date":"2024-12-30T17:04:50","date_gmt":"2024-12-30T17:04:50","guid":{"rendered":"https:\/\/fbg.is\/?page_id=1448"},"modified":"2025-11-20T10:59:17","modified_gmt":"2025-11-20T10:59:17","slug":"radgjof-a-svidi-skattarettar","status":"publish","type":"page","link":"https:\/\/fbg.is\/?page_id=1448","title":{"rendered":"Fagleg a\u00f0sto\u00f0 \u00e1 svi\u00f0i Skattar\u00e9ttar"},"content":{"rendered":"

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Skattar\u00e9ttur<\/h4>\n

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R\u00e1\u00f0gj\u00f6f \u00ed skattar\u00e9tti<\/h1>\n

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Almennt<\/h3>\n

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\u00cdslensk l\u00f6ggj\u00f6f um skatta er s\u00edbreytileg. \u00c1 hverju \u00e1ri gefur R\u00edkisskattstj\u00f3ri t.d. \u00fat n\u00fdtt skattmat til launagrei\u00f0enda vegna tekna manna. \u00cd skattmatinu er a\u00f0 finna reglur sem gilda um mat \u00e1 hlunnindum til tekna og kostna\u00f0 sem nota m\u00e1 til fr\u00e1dr\u00e1ttar fr\u00e1 tekjum vegna tekju\u00e1rsins, sbr. 118. gr. laga nr. 90\/2003 um tekjuskatt (tskl.), me\u00f0 \u00e1or\u00f0num breytingum, sbr. og A-li\u00f0 1. mgr. 30. gr. \u00feeirra laga og \u00e1kv\u00e6\u00f0i c-li\u00f0ar 6. gr. regluger\u00f0ar nr. 1300\/2021 um fr\u00e1dr\u00e1tt fr\u00e1 tekjum af atvinnurekstri e\u00f0a sj\u00e1lfst\u00e6\u00f0ri starfsemi.\u00a0<\/p>\n

Skattmati\u00f0 gildir um hvern \u00feann sem n\u00fdtur hlunninda e\u00f0a g\u00e6\u00f0a, sem telja ber til tekna skv. 7. gr. tskl., \u00f3h\u00e1\u00f0 starfssambandi milli \u00feess sem l\u00e6tur hlunnindi af hendi og \u00feess sem \u00feeirra n\u00fdtur.\u00a0 \u00a0<\/p>\n

\n

Vi\u00f0 veitum r\u00e1\u00f0gj\u00f6f \u00e1 svi\u00f0i skattar\u00e9ttar til b\u00e6\u00f0i einstaklinga og fyrirt\u00e6kja. \u00dea\u00f0 er mikilv\u00e6gt a\u00f0 s\u00fdna fyrirhyggju \u00ed skattam\u00e1lum, s\u00e9rstaklega hva\u00f0 l\u00f6ga\u00f0ila var\u00f0ar. Regluverki\u00f0 \u00ed kringum skatta er b\u00e6\u00f0i vi\u00f0amiki\u00f0 og s\u00edbreytilegt og h\u00e1\u00f0 t\u00falkun. \u00dea\u00f0 er \u00fev\u00ed gott a\u00f0 vera me\u00f0 g\u00f3\u00f0an skattar\u00e1\u00f0gjafa \u00ed s\u00ednu horni. \u00deannig m\u00e1 tryggja l\u00f6gfylgni og l\u00e1gm\u00f6rkun \u00e1h\u00e6ttu.\u00a0 \u00a0<\/p>\n

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Erf\u00f0al\u00f6g nr. 8\/1962.<\/h4>\n

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\u00cd erf\u00f0ar\u00e9tti gilda erf\u00f0al\u00f6g nr. 8\/1962. \u00cd erf\u00f0al\u00f6gum er kve\u00f0i\u00f0 \u00e1 um meginhugt\u00f6k erf\u00f0ar\u00e9ttar. \u00deau eru erfingi, l\u00f6gerfingi, skylduerfingi, arfleifandi, arfur, l\u00f6garfur, br\u00e9farfur, br\u00e9ferfingi, d\u00e1narbe\u00f0sgj\u00f6f, d\u00e1nargj\u00f6f, arflei\u00f0sluheimild, arflei\u00f0sluh\u00e6fi, erf\u00f0askr\u00e1, l\u00edfsgj\u00f6f.<\/p>\n

Erf\u00f0ir skiptast \u00ed I. erf\u00f0 en \u00fear eru maki og ni\u00f0jar (b\u00f6rn og barnab\u00f6rn), II. erf\u00f0 en \u00fear eru maki arfleifanda, foreldrar og ni\u00f0jar foreldra, III. erf\u00f0 en \u00fear eru f\u00f6\u00f0urforeldrar og m\u00f3\u00f0urforeldrar arfleifanda og b\u00f6rn \u00feeirra. Ef enginn framangreindra a\u00f0ila er til sta\u00f0ar erfir r\u00edkissj\u00f3\u00f0ur arfleifanda.<\/p>\n

Hverjir eru l\u00f6gerfingjar?<\/strong><\/p>\n

\u00cd 1. mgr. 1. gr. erf\u00f0alaga er a\u00f0 finna skilgreiningu \u00e1 \u00fev\u00ed hverjir teljast l\u00f6gerfingjar arfleifanda. \u00cd 1. t\u00f6lul. eru b\u00f6rn arfleifanda og a\u00f0rir ni\u00f0jar. \u00cd 2. t\u00f6lul. eru foreldrar arfleifanda og ni\u00f0jar \u00feeirra. \u00cd 3. t\u00f6lul. eru foreldrar hvors foreldris arfleifanda um sig og b\u00f6rn \u00feeirra. \u00cd 4. t\u00f6lul. er maki arfleifanda.<\/p>\n

Hva\u00f0 er I. erf\u00f0?\u00a0<\/strong><\/p>\n

\u00cd 1. mgr. 2. gr. erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um a\u00f0 maki erfi 1\/3 hluta eigna, \u00feegar b\u00f6rn eru \u00e1 l\u00edfi, en b\u00f6rnin erfi 2\/3 hluta eigna a\u00f0 j\u00f6fnu. Ef arfleifandi \u00e1 ekki maka, taka b\u00f6rn og a\u00f0rir ni\u00f0jar allan arf.<\/p>\n

Hva\u00f0 er II. erf\u00f0?\u00a0<\/strong><\/p>\n

\u00cd 1. mgr. 3. gr. erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um a\u00f0 ef arfleifandi eigi enga ni\u00f0ja \u00e1 l\u00edfi, taki maki allan arf. \u00cd 2. mgr. s\u00f6mu greinar er kve\u00f0i\u00f0 \u00e1 um a\u00f0 ef maka s\u00e9 ekki til a\u00f0 dreifa falli allur arfur til foreldra a\u00f0 j\u00f6fnu. \u00cd 3. mgr. s\u00f6mu greinar er kve\u00f0i\u00f0 \u00e1 um a\u00f0 ef b\u00e1\u00f0ir foreldrar arfleifanda s\u00e9u l\u00e1tnir taki b\u00f6rn e\u00f0a a\u00f0rir ni\u00f0jar hvors foreldris um sig \u00feann arf, sem \u00fev\u00ed hef\u00f0i bori\u00f0.<\/p>\n

Hva\u00f0 er III. erf\u00f0?\u00a0<\/strong><\/p>\n

\u00cd 1. mgr. 4. gr. erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um a\u00f0 ef enginn erfingi, skv. 2. e\u00f0a 3. gr. s\u00e9 \u00e1 l\u00edfi, taki f\u00f6\u00f0urforeldrar og m\u00f3\u00f0urforeldrar sinn helming arfs hvort.<\/p>\n

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\u00d3skipt b\u00fa<\/h4>\n

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\u00cd II. kafla erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um setu \u00ed \u00f3skiptu b\u00fai.<\/p>\n

\u00cd 1. mgr. 7. gr. erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um a\u00f0 eftir l\u00e1t annars hj\u00f3na eigi hitt r\u00e9tt til setu \u00ed \u00f3skiptu b\u00fai me\u00f0 ni\u00f0jum beggja nema hi\u00f0 l\u00e1tna hafi m\u00e6lt svo fyrir \u00ed erf\u00f0askr\u00e1 a\u00f0 skipti skuli fara fram.<\/p>\n

\u00de\u00e1 er kve\u00f0i\u00f0 \u00e1 um \u00fea\u00f0 \u00ed 1. mgr. 8. gr. erf\u00f0alaga a\u00f0 \u00fev\u00ed hj\u00f3na sem lengur lifi s\u00e9 heimilt a\u00f0 sitja \u00ed \u00f3skiptu b\u00fai me\u00f0 \u00f3fj\u00e1rr\u00e1\u00f0a ni\u00f0jum l\u00e1tins maka s\u00edns, sem ekki eru ni\u00f0jar \u00feess, ef s\u00e1 e\u00f0a \u00feeir sem fara me\u00f0 forsj\u00e1 e\u00f0a l\u00f6gr\u00e1\u00f0 hinna \u00f3fj\u00e1rr\u00e1\u00f0a ni\u00f0ja veita sam\u00feykki sitt til \u00feess, enda hafi hi\u00f0 l\u00e1tna ekki m\u00e6lt svo fyrir \u00ed erf\u00f0askr\u00e1 a\u00f0 skipti skuli fara fram. Ef \u00fea\u00f0 hj\u00f3na sem lengur lifir fer me\u00f0 forsj\u00e1 e\u00f0a l\u00f6gr\u00e1\u00f0 \u00f3fj\u00e1rr\u00e1\u00f0a stj\u00fapni\u00f0ja sinna \u00e1 \u00fea\u00f0 \u00fe\u00f3 r\u00e9tt \u00e1 setu \u00ed \u00f3skiptu b\u00fai eins og m\u00e6lt er fyrir um \u00ed 7. gr. \u00cd 2. mgr. s\u00f6mu greinar er kve\u00f0i\u00f0 \u00e1 um a\u00f0 veiti fj\u00e1rr\u00e1\u00f0a stj\u00fapni\u00f0jar sam\u00feykki sitt til \u00feess s\u00e9 \u00fev\u00ed hj\u00f3na sem lengur lifi heimilt a\u00f0 sitja \u00ed \u00f3skiptu b\u00fai. \u00cd 3. mgr. s\u00f6mu greinar er kve\u00f0i\u00f0 \u00e1 um a\u00f0 \u00fea\u00f0 hj\u00f3na sem lengur lifir eigi r\u00e9tt \u00e1 setu \u00ed \u00f3skiptu b\u00fai me\u00f0 stj\u00fapni\u00f0jum s\u00ednum, hvort sem \u00feeir eru fj\u00e1rr\u00e1\u00f0a e\u00f0a \u00f3fj\u00e1rr\u00e1\u00f0a, \u00e1n \u00feess a\u00f0 afla\u00f0 s\u00e9 sam\u00feykkis skv. 1. e\u00f0a 2. mgr., ef hi\u00f0 l\u00e1tna hefur m\u00e6lt fyrir um \u00feann r\u00e9tt \u00ed erf\u00f0askr\u00e1.<\/p>\n

Hva\u00f0a eignir falla undir \u00f3skipt b\u00fa?\u00a0<\/strong><\/p>\n

\u00cd 1. mgr. 11. gr. erf\u00f0alaga er kve\u00f0i\u00f0 \u00e1 um a\u00f0 hj\u00faskapareignir beggja hj\u00f3na og s\u00e9reign, sem skv. \u00e1kv\u00e6\u00f0um laga e\u00f0a kaupm\u00e1la skuli hl\u00edta reglum um hj\u00faskapareign a\u00f0 \u00f6\u00f0ru hj\u00f3na l\u00e1tnu, teljist til \u00f3skipts b\u00fas. \u00de\u00e1 skuli sj\u00e1lfsaflaf\u00e9 og anna\u00f0 ver\u00f0m\u00e6ti, sem s\u00e1 eignast sem situr \u00ed \u00f3skiptu b\u00fai, renna til b\u00fasins nema \u00fea\u00f0 eigi a\u00f0 l\u00f6gum a\u00f0 falla til s\u00e9reignar hans.<\/p>\n

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R\u00e1\u00f0gj\u00f6f<\/h4>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”\u00dea\u00f0 er alltaf gott a\u00f0 leita s\u00e9r r\u00e1\u00f0gjafar var\u00f0andi skattaleg m\u00e1lefni.” use_icon=”on” font_icon=”N||divi||400″ _builder_version=”4.27.4″ _module_preset=”af906694-a7f8-4d4e-9f90-7be33a21d035″ custom_margin=”||20px||false|false” locked=”off” global_colors_info=”{}”][\/et_pb_blurb][et_pb_blurb title=”Grundvallaratri\u00f0i er a\u00f0 leita r\u00e1\u00f0gjafar \u00e1\u00f0ur en allt er komi\u00f0 \u00ed skr\u00fafuna.” use_icon=”on” font_icon=”N||divi||400″ _builder_version=”4.27.4″ _module_preset=”af906694-a7f8-4d4e-9f90-7be33a21d035″ custom_margin=”||20px||false|false” locked=”off” global_colors_info=”{}”][\/et_pb_blurb][et_pb_blurb title=”\u00dea\u00f0 er hj\u00e1lplegt a\u00f0 r\u00e6\u00f0a m\u00e1lin og skilgreina m\u00f6guleg \u00e1litam\u00e1l sem g\u00e6tu komi\u00f0 upp.” use_icon=”on” font_icon=”N||divi||400″ _builder_version=”4.27.4″ _module_preset=”af906694-a7f8-4d4e-9f90-7be33a21d035″ custom_margin=”||20px||false|false” locked=”off” global_colors_info=”{}”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.23.1″ _module_preset=”70bacefa-5c2d-4a57-9e8a-ca199c53d38e” global_colors_info=”{%22gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00%22:%91%22header_4_text_color%22%93}”]<\/p>\n

Ni\u00f0ursta\u00f0an<\/h4>\n

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Haf\u00f0u samband vi\u00f0 okkur. Vi\u00f0 setjumst ni\u00f0ur og f\u00f6rum yfir st\u00f6\u00f0una.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Footer” _builder_version=”4.20.0″ _module_preset=”default” use_background_color_gradient=”on” background_color_gradient_stops=”#1e232b 0%|rgba(30,35,43,0.9) 100%” background_color_gradient_overlays_image=”on” background_image=”https:\/\/fbg.is\/wp-content\/uploads\/2023\/12\/paper-texture.jpg” saved_tabs=”all” collapsed=”off” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_column type=”1_3″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.20.0″ _module_preset=”fde71ace-aa36-4884-9764-62382d297804″ text_orientation=”center” global_colors_info=”{%22gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00%22:%91%22header_4_text_color%22%93}” theme_builder_area=”post_content”]<\/p>\n

skrifstofut\u00edmar<\/h4>\n

[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”20262a5e-3299-4a0c-b97c-5383c3ab3d9c” text_text_color=”#FFFFFF” text_orientation=”center” custom_margin=”||10px||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Alla virka daga fr\u00e1 – 09:00 til 17:00.<\/p>\n

B\u00f3ka \u00fearf t\u00edma me\u00f0 t\u00f6lvup\u00f3sti.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_image src=”https:\/\/fbg.is\/wp-content\/uploads\/2023\/05\/FBG-Radgjof-logo-205-x-205-px.jpg” title_text=”FBG Ra\u0301\u00f0gjo\u0308f logo (205 x 205 px)” align=”center” _builder_version=”4.23.1″ _module_preset=”default” max_height=”80px” global_colors_info=”{}” theme_builder_area=”post_content”][\/et_pb_image][et_pb_text _builder_version=”4.23.1″ _module_preset=”998bd26f-0b83-4336-b115-c78ff22380b1″ header_4_font=”Georgia|700||on|||||” header_4_text_color=”#FFFFFF” text_orientation=”center” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

FBG r\u00e1\u00f0gj\u00f6f ehf.<\/h4>\n

kt.: 450917-0440\u00a0<\/p>\n

Vsk.: 129215<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.20.0″ _module_preset=”default” global_colors_info=”{}” theme_builder_area=”post_content”][et_pb_text _builder_version=”4.23.1″ _module_preset=”998bd26f-0b83-4336-b115-c78ff22380b1″ text_orientation=”center” locked=”off” global_colors_info=”{%22gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00%22:%91%22header_4_text_color%22%93}” theme_builder_area=”post_content”]<\/p>\n

Hafa samband<\/h4>\n

[\/et_pb_text][et_pb_text _builder_version=”4.27.4″ _module_preset=”20262a5e-3299-4a0c-b97c-5383c3ab3d9c” text_text_color=”#FFFFFF” link_text_color=”#FFFFFF” text_orientation=”center” custom_margin=”||10px||false|false” locked=”off” global_colors_info=”{}” theme_builder_area=”post_content”]<\/p>\n

Heimilisfang: Stekkjarbakki 6<\/p>\n

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S\u00edmi: 779-0900<\/p>\n

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Netfang: fbg@fbg.is<\/p>\n

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