The rules on the use of the personal tax credit after death depend on whether there is a surviving spouse.

oastal fishing boat may engage in 12 days of coastal fishing per month in May, June, July and August.

The heirs may divide the estate themselves and this is called the private transfer of the estate and must be completed within one year from the death.

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.

The amount of ther supplements is calculated in accordance with the entitlement ratio and the number of months in the year for which the person is entitled to.