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

A support family is a person who is provided by child protection services or social services of a municipality to support a child.

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

Custody emphasises the care and protection aspect of parents. Custody may be shared or in the hands of one of the parents.

When a child under the age of 18 travels without accompanying both guardians, border authorities may require proof that the child is authorised to travel.

The surviving spouse may apply for permission to defer the division of the assets and liabilities of the deceased between heirs

A person aged 18-25 may apply for a residence permit if they intend to come to Iceland and work as an au pair for a host family.

When a cohabitation of persons who do not have children together, it is sufficient to notify the change of address to the National Registry of Iceland.

The parent of an unaccompanied refugee child in Iceland is entitled to international protection through family reunification.