International protection is for those who have reason to fear persecution in their home country. They get a residence permit valid for three years.

Inheritance tax is payable to heirs on funds accruing to them.

Civil suits address disputes over rights and duties between individuals or legal persons or against the state or other public bodies. The parties in a civil suit can thus be individuals, organizations, institutions or the Icelandic state.

Tax incentives to attract foreign experts who possess the necessary knowledge and expertise to work in Iceland and to help companies attract knowledge.

Owners of all vehicles must report the odometer reading and pay a kilometer charge for each kilometer driven.