Fee list and authorisation for disclosure of income information

A tax assessment file is a file that is prepared and submitted by the tax administrators for each municipality in the District for sample when they have completed the tax assessment. The file contains information on the taxes that have been levied on each taxpayer, according to the income tax law.

Publishing of income information in journals

Information from the earnings register has been used to estimate the salaries of individuals and it has been published in income sheets, such as in the magazine Frjáls Verslun.

The Data Protection Authority has concluded that the processing of personal data, which is carried out solely for the purposes of journalism or literary or artistic activities, including the publication of information in income statements, is excluded from the framework of most provisions of the Data Protection Act, including those provisions which give the Data Protection Authority powers for the processing of personal data.

The question of whether the disclosure of such information constitutes a violation of the freedom of expression is therefore a matter for the courts.