The divorce or separation of parents must be agreed on where the domicile of the child or children should be registered before the divorce license is issued.

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

Residence permits for volunteers are for persons older than 18, who intend to work for non-governmental organizations on charity or humanitarian issues.

Personal tax credit that is not used within a given month accumulates and may be used later in the year.

The AOSH operates in accordance with the Act on Working Environment, Health and Safety in Workplaces, as well as the rules and regulations that have been issued on the basis thereof. The rules and reglulations are only available in Icelandic.

A permit on humanitarian grounds is granted on the basis of collective protection or following substantive processing of an application for protection.

A vehicle allowance is a payment made for useing one’s own car for the employer. Such payments are a taxable income, but deductions can be claimed.