Icelandic citizens born abroad, who have never established legal domicile in Iceland, may lose their Icelandic citizenship when they turn 22 years old.

Students may apply for a residence permit provided they are enrolled full-time at an Icelandic school.

The permit is granted to the custodian parent of a child younger than 18 that resides in Iceland.

Inheritance tax is 10% of the total value of all financial assets and assets, less debts and funeral costs

If a child is unfathered, temporary child support may be paid. District commissioners or lawyer need to confirm that paternity acknowledgement has begun.

Individuals living abroad are generally not entitled to personal tax credit in Iceland, except in special circumstances.

A request for the restoration of Icelandic citizenship may be accepted under certain conditions.