| Dansk glose |
Engelsk glose |
| (Refunderet
udbytteskat) |
Dividend tax
refunds |
| A |
 |
| A-contoskat for selskaber |
Simultaneous payment of company tax |
| A-indkomst |
A-income |
| A-skat |
A-tax (withholding tax) |
| A-skatteredegørelse |
Income tax statement |
| Administrative omkostninger |
Administrative costs |
| AER-bidrag |
To scheme for refunding trainee costs |
| Afbetalingskontrakt |
Hire purchase contract |
| Afdrag |
Instalment payments |
| Afdragsvis indtægtsføring |
Instalment method |
| Afgift af arv og gave |
Inheritance and gift tax |
| Afgift |
Duty |
| Afgifter af varer og tjenester |
Taxes on goods and services |
| Afgiftsfrihed |
Duty-suspension |
| Afgiftsfritagelse |
Suspension arrangement |
| Afgiftsgodtgørelse |
Reimbursement |
| Afgiftsmærke |
Fiscal identification mark |
| Afgiftssats |
Tax-rate |
| Afgrænsning af et felt |
Delimination of a field |
| Afgørelse, dom |
Decision |
| Afgørelse |
Resolution |
| Afgørelser (i sager) |
Rulings |
| Afholde udgifter/pådrage sig
forpligtigelse |
Incur expenses |
| Afkast |
Yield |
| Afklare (tolke/kortlægge) eksvis.
procedurer |
Clarify |
| Afregning |
Settlement |
| Afsende |
Dispatch |
| Afsender |
Consignor |
| Afskrive |
Write off (for depreciation) |
| Afskrive |
Depreciate |
| Afskrive (i regnskaber) |
Write off |
| Afskrivning |
Depreciation |
| Afskrivning |
Amount written of |
| Afskrivning |
Writing off |
| Afskrivning, værdiforringelse |
Depreciation |
| Afskrivningsberettiget aktiv |
Asset on which depreciation allowance
is granted |
| Afskrivningsberettiget aktiv |
Depreciable asset |
| Afskrivningsgrundlag |
Depreciation basis |
| Afskrivningsloven |
Act on Depreciation Allowance |
| Afskrivningsloven |
The Law of Depreciation |
| Afskrivningsregler |
Rules of depreciation |
| Afskrivningssaldo (ikke udnyttet) |
Depreciation balance (unutilized) |
| Afslutte (handel) |
Discharge |
| Afslutte forhandlinger |
Close/end negotiations |
| Afstå (en bevilling, rettighed) |
Relinquish |
| Afståelsesafgift |
Handing-over duty |
| Afståelsessum (for et aktiv) |
Consideration (given for an asset) |
| Afsætte (til skatter) |
Set aside (for taxes) |
| Afvigende behov |
Differing demands |
| Afviklingsomkostninger/demonteringsomk. |
Abandonment costs |
| Akkord |
Composition |
| Akkumulerende investeringsforeninger |
Zero-Dividend-Investment-Funds |
| Akkumuleret indtægt |
Accumulated income |
| Aktie, andel |
Share |
| Aktieavancebeskatning, lov om |
Act on Taxation of Capital Gains on
Sale of Shares |
| Aktiebeholdning |
Shareholding |
| Aktiekapital, andelskapital |
Share capital |
| Aktieselskab |
Limited Liability Company |
| Aktieselskab |
Joint-stock company |
| Aktieselskabs vedtægter |
Articles of association |
| Aktieudbytte i aktier |
Stock dividend |
| Aktionær |
Shareholder |
| Aktiver |
Assets |
| Aktivere efterforskningsudgifter |
Capitalise exploration expenses |
| Almindelige regler |
General provision |
| Amortisering |
Amortization |
| Andelsselskaber |
Co-operative societies |
| Andragende |
Petition |
| Ang. listesystemet samhandel i EF |
VIES-return |
| Angivelse |
Declaration |
| Anlæg |
Plant |
| Anlægsaktiver |
Fixed assets |
| Annoncekampagne |
Advertisement campaign |
| Anpartsselskab |
Private company |
| Anskaffelsesomkostninger/startomkostninger |
Initial costs |
| Anskaffelsespris/-sum |
Initial price/Purchase price |
| Anskaffelsestidspunkt |
Date of purchase |
| Anskaffelsesværdi |
Historic costs/Original costs |
| Ansvar |
Liability |
| Ansætte/påligne skatter |
Assess taxes |
| Anvendelse af Danmarks undergrund,
lov om |
Act on the Use of the Danish Subsoil |
| Appel, klageskrift |
Notice of appeal |
| Arbejdsgiverkontrol |
Control in relation to withheld taxes |
| Arbejdsløshedsforsikringsbidrag |
Unemployment insurance contributions |
| Arbejdsmarkedsbidrag |
Labour market contributions |
| Arbejdstilrettelæggelse |
Assessment of performance |
| Arv |
Inheritance |
| Arveafgift |
Inheritance tax |
| Arveafgift |
Estate duty |
| Arving |
Heir, heiress |
| ATP (arbejdsmarkedsbidrag fra
arbejdstagere) |
Labour market suppl. pension scheme
contributions |
| ATP-bidrag (bidrag til sociale
ordninger) |
Labour market suppl. pension scheme
contributions |
| Attest |
Certificate |
| Attestere |
Attest |
| Attestere |
Certify |
| AUD-bidrag (arbejdsmarkedsbidrag) |
To labour market training fund |
| AUD-bidrag (fra arbejdstagere) |
Labour market training fund |
| B |
|
| B-skat |
B-tax |
| Bankindestående |
Bank deposit |
| Bankindestående |
Cash in banks |
| Barrierenedbrydning |
Deregulation |
| Bearbejdning (af kulbrinter) |
Processing |
| Befordringsudgifter |
Transportation expenses |
| Begivenhed, hændelig |
Fortuitous event |
| begravelseshjælp |
Funeral assistance |
| Begrænset skattepligt |
Limited tax liability |
| Begære |
Petition for |
| Begære skattenedsættelse |
Petition for reduction of tax |
| Behandling af et dødsbo |
Administration of an estate |
| Behandling (af lovforslag) |
Reading |
| Bekendtgørelse |
Announcement |
| Berettiget |
Beneficiary |
| Besigtigelser |
Surveys |
| Beskatning |
Taxation |
| Beskatningsgrundlag/skattepligtig
indkomst |
Taxable income |
| Beskatningsret |
Right of taxation/right to tax |
| Beskatningssystem |
System of taxation |
| Bestemmelse (i lov) |
Provision |
| Bestemmelse, national |
National provision |
| Bestyrelseshonorar |
Director's fee |
| Bestyrelsesmedlem |
Member of board of Directors |
| Betalbar |
Payable |
| Betalingsfrist |
Chargeability |
| Betalingsstandsning |
Suspension of payments |
| Betænkning |
Final report |
| Bevillingslønramme |
Appropriation grades |
| Bidrag |
Maintenance |
| Bidrag til Lønmodtagernes
Garantifond |
Contributions to wage guarantee fund |
| Bilag |
Enclosure |
| Bilag |
Exhibit |
| Bilag |
Annex |
| Bilag (i regnskab) |
Voucher |
| Bindende forhåndsbesked |
Binding rulings |
| Bistand, gensidig |
Mutual assistance |
| Blanketløbenr. |
Form serial number |
| Bogføre |
Enter |
| Bogføre |
Book |
| Bogføring |
Book-keeping |
| Bogholderi |
Accountancy |
| Bopæl (midlertidig) |
Address (temporary) |
| Bopæl (fast) |
Address (permanent) |
| Borgerlig straffelov |
The Civil Criminal Law |
| Bortforpagtning |
Lease |
| Brugsforeninger |
Co-ops |
| Brugshaver |
Usufructuary |
| Brugsret |
Privilege of using |
| Brugsret |
Usufruct |
| Brugsret |
Right of using |
| Bruttofortjeneste |
Gross profit |
| Bruttoindtægt |
Gross income |
| Bruttoskat |
Gross tax |
| Budgetstyring |
Budgetary control |
| Bundne opgaver |
Obligatory tasks |
| Byggegrund |
Building site |
| Bøder |
Fines |
| C |
|
| Checkkonto |
Cheque account |
| Civilstand |
Marital status |
| D |
|
| Dagpenge |
Per diem allowance |
| Datterselskab |
Subsidiary |
| Debitere en konto med |
Debit an account with |
| Demonteringsomkostninger/afviklingsomk. |
Abandonment costs |
| Depositum |
Deposit |
| Der arbejdes til stadighed på at ... |
Incessant work goes on to ..... |
| Det Indre Marked |
The Single Market |
| Diskontere en veksel |
Discount a bill |
| Dispensation |
Exemption |
| dividende, udbytte |
Dividend |
| Dividende |
Patronage dividends |
| Dobbeltbeskatning |
Double taxation |
| Dobbeltbeskatningsaftale |
Antidouble tax treaty |
| Dobbeltbeskatningsoverenskomst |
Double taxation convention |
| Dom |
Judgement |
| Driftsmidler |
Machinery and plant/Working plant |
| Driftsomkostninger |
Operating costs/- expenses |
| Drive virksomhed (næring) |
Carry on a business |
| Dubiøse fordringer |
Bad debts |
| Dødsbo |
Estate |
| Dødsbobehandling |
Handling of estates |
| E |
|
| Edb-revision |
Computer audit |
| EF's forsendelsesordning |
Community Transit System |
| Efterbeskatning |
Additional assessment |
| Efterforskning og ansvar |
Enforcement and penalties |
| Efterforskningsudgifter |
Exploration expenses |
| Eftergive skatter |
Waive/remit taxes |
| Eftergivelse |
Remission |
| Efterkontrol |
Post clearance control |
| Ejendom, formue, formuegode |
Property |
| Ejendom |
House |
| Ejendomsret |
Ownership |
| Ejendomsskat |
Property tax |
| Ejendomsskatter |
Real estate tax |
| Ekspedition og kasse |
Attendance and cashiers office |
| Ekspedition vedr. opkrævning m.v. |
General collection |
| Ekspedition - told |
Customs attendance |
| Elev- AS- og FM-uddannelsen |
Basic training |
| Endelig skat |
Final tax |
| Energiafgift |
Duty on energy products |
| Energiminister (DK) |
Minister of Energy |
| Energiministerium (UK) |
Department of Energy |
| Enhedsdokument samhandel udenfor EF |
SAD-return |
| Enhedsomkostninger |
Unit costs |
| Erhverv(sgren) |
Trade |
| Erhvervelse |
Acquisition |
| Erhvervs- |
Trade and industry |
| Erhvervsaktiviteter |
Industrial and business activities |
| Erhvervsdrivende virksomheder |
Commercial enterprises/commerce and
industry |
| Erhvervsdrivende |
Trader |
| Erhvervsfolk |
People from trade and industry |
| Erhvervsmæssig indkomst |
Commercial profits |
| Erhvervsmæssigt formål |
Commercial purpose |
| Erhvervsområde |
Occupational field |
| Erhvervsudsøgningssystem |
A system for selection of companies
for control |
| Erhvervsvirksomhed (aktivitet) |
Business activities |
| Erstatningssum |
Amount of damages |
| Etableringsomkostninger |
Initial costs/preliminary expenses |
| F |
|
| Fagmæssig |
Technical |
| Fagmæssig |
Professional |
| Faktura, regning |
Invoice |
| Fast ejendom |
Real estate |
| Fast ejendom |
Immoveable property |
| Fast ejendom |
Real property |
| Fast driftssted |
Permanent establishment |
| Felt til felt beskatning |
Field to field taxation |
| Feltafgrænsning |
Field delimitation |
| Feltbeskatning |
Field taxation |
| FEOGA-kontrol |
C. in relation to the Community
Agricultural Policy |
| Filial |
Branch ... |
| Financiel sektor |
Financial sector |
| Finansår |
Fiscal year |
| Firma |
Firm |
| Flex |
Flex-time administration |
| Foged |
Bailiff |
| Folder |
Folder |
| Folkepension |
Old age pension |
| Folkepension |
National pension |
| Folkeregister |
National registration office |
| Fond |
Foundation |
| Fond |
Fund |
| Fondsskat |
Tax on funds |
| Foranstaltninger |
Measure |
| Forarbejdning |
Processing |
| Forbrug, overgået til |
Released for consumption |
| Forbrug |
Consumption |
| forbrugsafgift |
Excise |
| Forbrugsafgifter |
Excise and customs duties |
| Forbrugsrenteafgift |
Duty on interest on consumer loans |
| Fordringer |
Claims |
| Forebyggende restancearabejde |
Preventive activities concerning
debts |
| Foreløbig skat/forskudsskat |
Provisional tax |
| Foreløbige resultater |
Intermediate outputs |
| Forening |
Association |
| Foreningsorgan |
Decision making body |
| Foreningsregnskaber |
Accounts concerning associations |
| Foretage en investering |
Make an investment |
| Foretagende, virksomhed |
Enterprise |
| Forfald |
Chargeability |
| Forfaldstid |
Maturity |
| Forlods afskrivning |
Accelerated depreciation |
| Formue |
Capital |
| Formuegenstande |
Capital assets |
| Formuegode |
Property |
| Formueskat |
Net wealth tax |
| Formueskat |
Net worth tax |
| Formueskat |
Capital tax |
| Formueskat |
Wealth tax |
| Forpagter |
Leaseholder |
| Forpagter |
Concessionaire |
| Forpagtning |
Lease |
| Forrentning |
Return on investment |
| Forretningsforbindelse |
Business connection |
| Forretningsmæssigt salg |
Commercial sale |
| Forsendelse |
Transit |
| Forsendelse, konform |
Consignment checked |
| Forsikringspræmie |
Insurance premium |
| Forsikringsselskab |
Insurance company |
| Forsikringssum |
Insurance (sum) |
| Forsikringstager |
Assured |
| Forsikringstager |
Insured |
| Forsikringstager |
Policy holder |
| Forskudsafskrivning |
Advance depreciation (of assets) |
| Forskudsansættelse/forskudsregistrering |
Advance assessment |
| Forskudsopgørelse |
Advance statement |
| Forskudsskema |
Form for estimates of future income |
| Forslagsstiller |
Proposer |
| Fortegnelse over leverancer |
Accounts of deliveries |
| Fortoldning |
Clearance |
| Forudsætte |
Imply |
| Forundersøgelse |
Preliminary survey |
| Forvaltningsloven |
The Law concerning Public
Administration |
| Forældelsesfrist |
Statute of limitations |
| Forøge kvaliteten |
To enhance quality |
| Fradrag, godtgørelse |
Relief |
| Fradrag, godtgørelse |
Deduction |
| Fradrag, godtgørelse |
Reduction |
| Fradrag (i skat) |
Allowance |
| Fradrag af underskud fra tidligere
skatteår |
Deduction of deficit from previous
tax years |
| Fradrag i skat (der betales i
hjemlandet) |
Credit |
| Fradragsberettiget |
Deductible |
| Fratagelse af autorisationer og
bevillinger |
Depreviation of authorities and
licences |
| Fremføre |
Carry forward |
| Fremføre |
Carry over |
| Fremførsel af underskud |
Carry-back/carry-over |
| Fremleje |
Sub-let |
| Fremmedfinansiering |
Outside financing |
| Fremstilling |
Manufacturing |
| Fremstilling |
Production |
| Fremsætte et lovforslag |
Bring in/introduce a bill |
| Fri omsætning |
Free circulation |
| Friaktie |
Bonus share |
| Friaktieudstedelse |
Stock split |
| Frigørelsesafgift |
Development gains tax |
| Friindtægt |
Free income |
| Frist |
Time limit |
| Frist |
Deadline |
| Fritagelse |
Exemption |
| Frivillig indbetaling |
Voluntary payment |
| Fuldmagt, myndighed |
Authority |
| Fuldmagt |
Full power |
| Funktionschef |
Head of Division |
| Fusion |
Consolidation |
| Fusion |
Merger |
| Fussionsskatteloven |
The law concerning merging |
| Fysisk varekontrol |
Goods examination |
| Fællesarkiv |
Common registry |
| Føre regnskaber |
Keep accounts |
| Første instans |
Court of first instance |
| Førtidspensionsbidrag |
Early retirement pension
contributions |
| G |
|
| Gave |
Gift |
| Gave |
Donation |
| Gaveafgift |
Gift tax |
| Gavegiver, donor |
Donor |
| Gavemodtager |
Donee |
| Generalforsamling |
Shareholders meeting |
| Generalforsamling |
General meeting |
| Generalforsamling |
General Assembly |
| Generalomkostninger |
Overhead charges/costs/expenses |
| Gennemførelsesbestemmelse |
Rule for applying |
| Gennemgang |
Examination |
| Gensidige forsikringsforeninger |
Mutual insurance companies |
| Give afkald på |
Waive |
| Glideskala |
Sliding scale |
| Godkendelsesmærke |
Identification mark |
| Godkendt |
Authorized |
| Godkendt |
Approved |
| Godsregistrering |
Pre-clearance |
| Godtgørelse |
Compensation |
| Gældssanering |
Rescheduling of debts |
| Gøre status og kaste et tilbageblik |
Take stock and review |
| Gå igang med |
Embarke on |
| Gå ind for |
Espouse |
| H |
|
| Handel, næring |
Trade |
| Handelsdokument |
Commercial document |
| Handelsforbindelse |
Commercial relation |
| Handelsrejsende |
Commercial traveller |
| Handelsrejsende |
Salesman |
| Have tilbagevirkende kraft |
Have Retroactive effect/Be
retroactive |
| Have pligt til at |
Be obliged to |
| Henføre |
Attribute |
| Henføre til |
Assign to |
| Henlæggelses til investeringsfond |
Allocation to investment fund |
| Henstand |
Postponement |
| Henstand |
Respite |
| Henstand |
Delay |
| Henstand |
Respite |
| Henstand (udover) |
Respite (past) |
| Hensætte (til en fond) |
Allocate (to a fund) |
| Hensættelser |
Provided reserves |
| Hjemland |
County of domicile/residence |
| Hjemmehøre i |
Be domiciled in |
| hjemsted |
Place of residence |
| Hjemstedskommune |
Place of residence |
| Holde skadesløs |
Indemnify |
| Honorar |
Fee |
| Hovedaktionær |
Principal shareholder |
| Hovedkontor |
Head office |
| Hverdag |
Business day |
| Hæftelse |
Liability |
| Hændelig begivenhed |
Fortuitous event |
| Højesteretspræsident |
The Chief Justice of the Supreme
Court |
| Højhedsret |
Sovereignty |
| Højne kvaliteten |
Take quality forward |
| I |
|
| I original |
In original |
| Ibrugtagning af aktivet |
The asset's first use |
| Idégrundlaget |
The Corporate Idea |
| Igangværende virksomhed |
Ongoing company |
| Ikke-registreret |
Non-registered |
| Ikke-udloddet fortjeneste |
Retained profits |
| Ikrafttræden |
The coming into force of ... |
| Importmoms |
VAT on import |
| Incasso |
Debt collection |
| Indbyrdes forbundne selskaber |
Affiliated corporations |
| Indbyrdes afhængige virksomheder |
Associated enterprises |
| Inddrive |
Collect |
| Indeholdelsespligt |
Obligation to withhold tax |
| Indeksere |
Index-link |
| Indeksering |
Index-linking |
| Indeksering |
Indexation |
| Indgive selvangivelse |
File an income tax return |
| Indgivelse af selvangivelse |
Filing of income tax return |
| Indhøste mange nyttige erfaringer |
Gain much valuable experience |
| Indkomst |
Income |
| Indkomstbeskatning |
Income taxation |
| Indkomstbeskatning af aktieselskaber,
lov om |
Act on Income Taxation of Limited
Liability Companies |
| Indkomstopgørelse |
Determination of income |
| Indkomstskat til staten |
State income tax |
| Indkomstskat |
Income tax |
| Indkomstår, skatteår |
Year of assessment |
| Indkomstår |
Income year |
| Indkomstår |
Year of assessment |
| Indre marked |
Internal market |
| Indre marked |
Single market |
| Indstille lovforslag til
vedtagelse/forkastelse |
Move the rejection/adoption of the
motion/the bill |
| Indtægtsbestemt |
Income-related |
| Indtægtskilde |
Source of income |
| Indvinding |
Extraction |
| Instruction |
Instruction |
| Interessefællesskab |
Community of interest |
| Interessentskab |
Partnership |
| Interimsbevis |
Scrip |
| Intern forrentning |
Internal return on investment |
| Intern rente |
Internal rate of return |
| Intrastat |
Statistics - INTRASTAT |
| Introduktionsmøder for
nyregistrerede |
Introductory meetings w. newly
Established companies |
| Introduktionsmøder |
Introductory meetings |
| Inventar |
Fixtures |
| Inventar |
Furniture |
| Inventarfortegnelse |
Inventory |
| Investering |
Investment |
| Investeringsafhængigt |
Investment-linked |
| Investeringsfond |
Investment fund |
| Investeringsfondsloven |
The Act on Investment Funds |
| Investeringsfondsmidler |
Investment fund means |
| Investeringsfradrag |
Investment tax credit |
| Investeringsfradrag |
Investment allowance |
| Investeringsudgifter |
Investment expenditure |
| J |
|
| Journal |
Registry and filing |
| K |
|
| Kalkuleret risikovillighed |
Evaluated risk taking |
| Kapitalgevinst |
Long-term capital gain |
| Kapitalgevinster |
Gains from sale of cap. assets |
| Kapitalindskud |
Contribution of capital |
| Kapitaludlæg |
Capital expenditure |
| Kapitalvinding |
Capital gains |
| Karriereudvikling |
Career development |
| Kasse(funktion) |
Cashiers office |
| Kaution |
Surety |
| Kautionere for |
Bail |
| Kautionere for nogen |
Guarantee for somebody |
| Kildeskat |
Withholding tax |
| Kildeskat |
Tax at source |
| Kildeskatteindbetalinger |
Withholding-tax payments |
| Kildeskatteloven |
Act on Taxation at the Source |
| Klageadgang |
Possibility of lidging complaints |
| Kommanditselskab |
Limited partnership |
| Kommunal indkomstskat |
Municipal income tax |
| Kommune |
Municipality |
| Kommuneskat |
Municipal tax |
| Koncession |
Concession |
| Konkurrenceforvridning |
Distornation of competition |
| Konkurs |
Bankruptcy |
| Konkursbegæringer |
Bankruptcies |
| Konkursbo |
Bankrupt's estate |
| Konkursboer inkl. anmeldelse |
Handling of bankrupt estates,
including filing |
| Konkursrytteri |
Bankruptcy speculations |
| Kontaktflade (geol.) |
Contact surface |
| Kontanter |
Cash |
| Kontantregnskab |
Cash basis |
| Kontinentalsokkelområde |
Continental shelf area |
| Kontrol - told |
Customs control |
| Kontrol |
Control/Audit(det regnskabsmæssige) |
| Kontrolforanstaltninger |
Monitoring |
| Korrekt periodisering |
Accrual basis |
| Kostpris |
Cost price |
| Krav om nedslag |
Claim for relief |
| Kreditbegrænsninger |
Limitation of credit |
| Kreditinstitutter |
Credit banks |
| Kreditordninger |
Credit arrangements |
| Kulbrinteforekomst |
Hydrocarbon accumulation |
| Kulbrinter |
Hydrocarbons |
| Kulbrinteskat |
Tax on hydrocarbon |
| Kulbrinteskatteloven |
The Hydrocarbon Tax Act |
| Kundeinformation |
Customer information |
| Kundeservice |
Customer service |
| Kurs (-veksel) |
Rate of exchange |
| Kursregulering |
Price adjustment |
| Kurstab |
Investment loss |
| Kursværdi, handelsværdi |
Market value |
| Kursværdi |
Quoted value |
| Kvalitetsforbedring |
Quality promotion |
| Kvalitetsfremstød |
Quality drive |
| Kvalitetsmål |
Quality indicators |
| Kvalitetstræningsprogram |
Quality training programme |
| Kvalitetsudviklingsprogram |
Quality Development Programme |
| Kvittere for |
Give a receipt for |
| Kvittering |
Receipt |
| Købekontrakt |
Contract of purchase |
| L |
|
| Lager |
Warehouse |
| Lageroptælling |
Stock check |
| Landsskatteretten |
The National Tax Tribunal |
| Lavere instans |
Inferior court |
| Ledelsesinitiativer |
Management initiatives |
| Ledelseskonference |
Higher Management Conference |
| Ledelsestiltag |
Much of what management has done |
| Leje |
Rent |
| Lejer |
Tenant |
| Leveomkostninger |
Living costs |
| Leveringsbetingelser |
Terms of delivery |
| Leveringsbetingelser |
Conditions of delivery |
| Leveringssted |
Place and delivery |
| Ligning |
Assessment (of tax) |
| Ligningskommission |
Assessment tribunal |
| Ligningsloven |
The Law of Assessment |
| Ligningsloven |
Tax Assessment Act |
| Ligningsmyndighederne |
Assessment authorities |
| Ligningsmæssigt fradrag |
Tax allowance |
| Ligningsplaner |
Annual assessment plans |
| Ligningsrådet |
The National Assessment Council |
| Likvidation |
Winding-up proceedings |
| Lineær afskrivning |
Straight-line depreciations |
| Listesystemet |
VIES-system |
| Livrente |
Life annuity |
| Livsforsikring |
Life insurance |
| Lovadministration |
Law administration |
| Lovbekendtgørelse |
Consolidated act/(Promulgation) order |
| Lovens ikrafttræden |
Effect of the Act |
| Lukning (af felt) |
Abandonment |
| Løn (funktionær) |
Salary |
| Løn (arbejders) |
Wages |
| Lønmodtager |
Wage earner/employee |
| Lønoplysningsseddel |
Salary statement |
| Lønramme (f. embedsmænd) |
Grade |
| Lønudgifter |
Wage costs |
| Løsøre |
movable property |
| Låne (ud) |
Lend |
| Låne (selv) |
Borrow |
| Långiver |
Lender |
| Låntager |
Borrower |
| M |
|
| Marginalbeskatning |
Incremental rate of taxation |
| Marginalskat |
Marginal tax |
| Marginalskat (tillægsskat) |
Surtax |
| Markedsføring - edb-løsninger |
Marketing of edp-systems |
| Maskeret udbytte |
Disguised dividend |
| Maskiner |
Machinery |
| Materiel registreringskontrol |
Inventory |
| Medarbejderudvikling |
Empowering people |
| Medejer, partreder |
Part-owner |
| Medejer |
Co-owner |
| Medejer af et firma |
Partner |
| Merbeskatning |
Additional taxation |
| Merværdiafgift |
Value added tax |
| Mindreårig |
Infant |
| Mindreårig |
Minor |
| Mindstekrav (til eksvis.
årsregnskab) |
Minimum standards (for annual
accounts) |
| Misbrug |
Abuse |
| Modeloverenskomst (OECD) |
(OECD) model convention |
| Moderselskab |
Parent company |
| Modtager, gavemodtager |
Recipient |
| Modtager |
Consignee |
| Moms |
Added value tax |
| Moms |
Value added tax |
| Moms |
Tax on value added |
| Moms |
VAT (value added tax) |
| Momsangivelse |
Vat return |
| Momsangivelser |
VAT declarations |
| Momsovergangsordning |
The VAT Transition Arrangement |
| Motorekspedition |
Motor tax and assessment of vehicles |
| Mængde, vejledende |
Guide level |
| Møder for Landsskatteretten |
Appearance before the National Tax
Tribunal |
| Mål |
Objectives |
| N |
|
| Nedskrevet værdi |
Substituted basis |
| Nedskrevet værdi |
Transferred basis |
| Nettofortjeneste |
Net profit |
| Nettoindkomst |
Net income |
| Nettoprincip |
Net principle |
| Nettopris |
Net price |
| Normalbidrag |
Standard rate |
| Normpris |
Norm price |
| Normprisnævn |
Norm Price Board |
| Notering |
Quotation |
| Nyhedsbrev |
Newsletter |
| Nytænkning |
Inventiveness |
| Nøgleresultater |
Key results |
| Nå positive resultater |
Achieve positive results |
| O |
|
| Obligation |
Debenture |
| Obligation |
Bond |
| Obligatorisk |
Compulsory |
| OECD modeloverenskomst |
OECD model convention |
| Offentlig |
Public |
| Offentlig ansvarlighed |
Public accountability |
| Offentlighedsloven |
The Law concerning Access to Public
Records |
| Omfakturering |
Re-invoicing |
| Omkostninger |
Costs |
| Omkostningsdækning |
Covering of expenditures |
| Oms |
Sales-tax |
| Oms |
Purchase tax |
| Ophørt virksomhed |
Closed company |
| Opkræve |
Collect |
| Opkrævning |
Collection |
| Oplagshaver |
Warehousekeeper |
| Oplysninger |
Statement |
| Oplysninger |
Information |
| Oplysninger afgives under strafansvar |
Information is given under penalty of
the law |
| Oplægge |
Be held |
| Oplæggelse |
Holding |
| Oprindelsesland |
Country of origin |
| Opskrevet værdi |
Stepped-up basis |
| Ordinær |
Ordinary |
| Overgangsregler |
Transitional rules/provisions |
| Overskudsfordeling |
Distribution of profits |
| Overskydende skat |
Balance due to tax overpayment/Excess
tax |
| Overtrædelse |
Offence |
| P |
|
| Pant (håndpant) |
Lien |
| Pant |
Mortgage |
| Pari |
Par value |
| Partrederi |
Joined owned shipping firm |
| Passiver |
Liabilities |
| Patentrettigheder |
Pantentrights |
| PC-koordinering |
PC-coordination |
| Person, fysisk |
Natural person |
| Person, fysisk |
Legal person |
| Personaleadministration |
Staff administration |
| Personalebedømmelsessystem |
Personal appraisal system |
| Personaleoversigt |
Personnel survey |
| Personbeskatning |
Personal income taxation |
| Personfradrag |
Personal allowance |
| Personfradrag |
Personal deduction |
| Personfradrag |
Personal exemption |
| Personlig indkomstskat |
Personal income tax |
| Poster |
Entries |
| Pressekontakt |
Contact to the press |
| Privatperson |
Private individual |
| Produktionsafgift |
Royalty |
| Produktionsanlæg |
Production plant |
| Produktionsmål |
Performance indicators |
| Progressiv skat |
Progressive tax |
| Proportional skat |
Flat-rate tax |
| Provenu (af skat) |
Yield |
| Provision |
Commission |
| Præferenceaktie |
Preference share |
| Punktafgift |
Excise duty |
| Punktafgiftspligtige varer |
Products subject to excise duty |
| Punktafgiftssats |
Rate of excise duty |
| Påklage |
Complain of/Make a complaint Against |
| Påligning |
Assessment |
| Pålydende værdi |
Nominal value |
| Påstå at |
Claim that |
| R |
|
| Rabat |
Discount |
| Rabat |
Rebate |
| Rabat (regnskabsmæssigt) |
Discount |
| Rabat |
Concession |
| Realrenteafgift |
Tax on yield of pension scheme assets |
| Refunderet udbytteskat |
Dividend tax refunds |
| Regionschef |
Regional Director |
| Registreret erhvervsdrivende |
Registered trader |
| Registreringsafgift af
motorkøretøjer |
Motor vehicle registration duty |
| Regning |
Bill |
| Regnskabsaflæggelse |
Submission of accounts |
| Regnskabsperiode |
Accounting period |
| Regnskabspligt |
Accountability/Liability to keep
accounts |
| Regnskabsår |
Accounting year |
| Reguleret anskaffelsessum |
Adjusted basis |
| Reguleret afståelsesvederlag |
Amount realized |
| Reguleringer |
Adjustments |
| Rejseomkostninger |
Travelling expenses |
| Rentefradragsret |
The right to deduct interest |
| Repræsentant, fiskal |
Tax representative |
| Reservefond |
Reserve fund |
| Restancer |
Arrears |
| Restskat, pct. tillæg og morarenter |
Balance due to tax underpayment |
| Restskat |
Unpaid tax |
| Resultatløs efterforskning |
Abortive exploration |
| Resultatopgørelse |
Profit and loss account |
| Retstilfælde |
Legal case |
| Rettighedshaver |
Concessionaire/Licensee |
| Revision |
Audit |
| Revision |
Audition |
| Revisor |
Authorized accountant |
| Risikotillæg |
Danger money |
| Royalty, licens |
Royalty |
| S |
|
| Sager efter fussionsskatteloven |
Cases related to the law concerning
merging |
| Sagsbehandling |
Case handling |
| Saldo |
Balance |
| Saldoafskrivning |
Declining balance |
| Saldoafskrivning |
Declining balance depreciation |
| Saldoprincip |
Reducing balance principle |
| Saldoværdi |
Value after depreciation for taxation
purposes |
| Salgsprovision |
Commission on sales |
| sambeskatning |
Joint assessment |
| Sambeskatning (selskaber) |
Joint taxation |
| Sameje |
Joint tenancy |
| Sammenhængende |
Coherent |
| Samordnet kontrol |
Co-ordinated control |
| Samråd |
Consultation |
| Samtidig køb/salg af samme aktier |
Wash sales |
| Sats |
Rate |
| SE-nr. |
Company registration number |
| Selskab |
Company |
| Selskabsskat |
Company tax |
| Selskabsskat |
Corporation tax |
| Selskabsskatteloven |
Corporation Tax Act |
| Selvang. sambeskattede selskaber |
Consolidated return |
| Selvangivelse |
Tax return |
| Selvangivelse |
Income tax return |
| Selvstændig erhvervsdrivende |
Independent businessman |
| Sikkerhedsstillelser |
Securities |
| Sikkerhedsstillelse |
Guarantee payment |
| kadeserstatning |
Compensation |
| Skatte(betalings)evne |
Tax-paying ability |
| Skatteandel |
Tax part |
| Skatteankenævn |
Local Board of Appeal |
| Skattebeløb |
Amount of tax |
| Skattebetaling |
Tax payment |
| Skatteforvaltning |
Taxation authorities |
| Skattefri |
Tax free |
| Skattefrihed |
Exemption from tax |
| Skattefrihed |
Tax exemption |
| Skattegodtgørelse |
Tax relief |
| Skattegodtgørelse (i.f.m.
udbytteindtægter) |
Imputation tax credit |
| Skattejuridisk vejledning |
Legal advise on tax matters |
| Skattekontrolloven |
Tax Control Act |
| Skattelempelse |
Relief from tax |
| Skattelempelse |
Abatement of tax |
| Skattelempelse |
Reduction of tax |
| Skattely |
Tax haven |
| Skattely |
Tax shelter |
| Skatteministeriet |
Ministry of Taxation |
| Skattemyndighed |
Tax authority |
| Skattemæssig nedskrivning på
varelager |
Tax depreciation allowance on stocks |
| Skattemæssige afskrivninger |
Depreciations |
| Skattemæssigt underskud |
Tax deficit |
| Skattemæssigt underskud |
Taxable loss |
| Skatteopkrævning |
Collection of tax |
| Skattepligt, skattetilsvar |
Tax liability |
| Skattepligt |
Liability to pay tax |
| Skattepligtig formue |
Taxable property |
| Skattepligtig indkomst |
Taxable income |
| Skattesats |
Tax rate |
| Skatteskala |
Tax scale |
| Skattestyrelsesloven |
Tax Administration Act |
| Skattesvig |
Tax fraud |
| Skattetilsvar |
Tax liability |
| Skatteunddragelse (lovlig) |
Tax avoidance |
| Skatteunddragelse (ulovlig) |
Fiscal evasion |
| Skatteunddragelse (lovlig) |
Fiscal avoidance |
| Skatteunddragelse (ulovlig) |
Tax evasion |
| Skatteyder |
Taxpayer |
| Skatteår |
Tax year |
| Skovbrug |
Forestry |
| Skriftlig begrundet ansøgning |
Written statement of the need for
postponement |
| Skræddersyet til vores behov |
Tailored to our needs |
| Skyldrådssekretariat |
The municipal valuation secretariat |
| Skøde |
Deed |
| Skøde |
Title deed |
| Slutopgørelse |
Final settlement |
| Slutskat |
Final tax |
| Socialhjælp |
Public assistance |
| Sokkelstatsprincip |
Shelf state principle |
| Som afslutning på |
As an end to |
| Som hovedregel |
The principal rule is that |
| Sparekasser |
Savings banks |
| Special incasso |
Special debt collection |
| Specificere |
Specify |
| Specificere |
Itemize |
| Stamaktie |
Ordinary share |
| Stamaktie |
Common stock |
| Stamaktie |
Ordinary stock |
| Statsautoriseret revisor |
State-auth. public accountant |
| Statsbankerot |
Bankruptcy of the State/National
Bankruptcy |
| Statsskat |
State participation tax |
| Statsskattedirektoratet |
The Directorate on Inland Revenue |
| Statsskatteloven |
Act on Taxation of Income and
Property |
| Statsunderskud |
Budget deficit |
| Stedfortræder for |
Deputy .... |
| Stemmeberettigede aktier |
Voting stock |
| Stiftelsesoverenskomst |
Memorandum of association |
| Stigningstakten i samlede restancer
nedbringes |
The increase rate of total arrears
decreased |
| Stille ændringsforslag |
Move an amendment |
| Stille sikkerhed |
Prove a guarantee |
| Straf for urigtig selvangivelse |
Penalty for false return |
| Stå under værgemål |
Be under guardianship |
| Subjektiv skattepligt |
Subjective tax liability |
| Svig |
Evasion, fraud |
| Svind |
Wastage |
| Svind, tab |
Loss |
| Svind |
Waste |
| Systempleje |
System maintenance |
| Sælger |
Vendor |
| Særbeskatning |
Separate assessment |
| Særlig indkomst |
Special income |
| Særlig indkomstskat |
Special income tax |
| Særlig Indkomstskat, lov om |
Act on Special Income Tax |
| Særskat |
Special tax |
| Sømandsskat |
Seamen's tax |
| Sømandsskat |
Seamen's income tax |
| Søterritorium |
Territorial waters |
| T |
|
| Tage i forpagtning |
Take on lease |
| Tantieme |
Percentage |
| Tantieme |
Bonus commission of profits |
| Tantieme |
Bonus |
| Tegne aktier |
Subscribe to/for shares |
| Tegningsret |
Subscription right |
| Tegningsret |
Stock right |
| Telefonomstilling |
Switchboard |
| Termin |
Date of settlement/due date |
| Testamente |
Will |
| Tilbagebetalinger (til
virksomheder/borgere) |
Refunds |
| Tilbageføre |
Carry back |
| Tilbageførsel |
Carry-back |
| Tilbagekalde |
Withdraw |
| Tilbagekøb, indfrielse |
Redemption |
| Tilbehør |
Accessories |
| Tilladelse (til efterforskning etc.) |
License |
| Tillægsskat |
Additional tax |
| Tillægsskat |
Surtax |
| Tobaksafgift |
Tobacco duties |
| Told- og Skattefogeder |
Customs and Tax Bailiffs |
| Toldafgift |
Customs duty |
| Toldkontrol |
Customs control |
| Transporter (regnskabsmæssig) |
Transfers |
| Træde i likvidation |
Go into liquidation |
| U |
|
| Uafsluttet første regnskab |
Unsettled initial account |
| Ubegrænset skattepligt |
Unlimited tax liability |
| Ubekræftet |
Unverified |
| Ubetalt |
Unpaid |
| Udbetalingskontrol |
Control of VAT refunds |
| Udbydelsesrunde(af koncessioner i UK) |
Licensing round |
| Udbytte |
Yield |
| Udbytte, selvangivelse |
Return |
| Udbytteafkast |
Dividend return |
| Udbytteskat |
Dividend tax |
| Udbytteskat |
Coupon tax |
| Uddannelse |
Training |
| Uddannelsesbehov |
Training needs |
| Uddannelsescenter |
Training centre |
| Uddrag af en protokol |
Extract from a report |
| Uddrag af |
Extract of |
| Uden opfordring |
On his/their own initiative |
| Udestående fordringer |
Outstanding claims |
| Udfylde selvangivelse |
File a return |
| Udfylde (spørgeskema) |
Complete |
| Udfylde (blanket) |
Fill in |
| Udførsel |
Export |
| Udgifter |
Expenditure/expenses |
| Udgiftsføre |
Charge as an expense/Charge income |
| Udgøre en større del |
Contribute on a larger scale |
| Udleje |
Hire out |
| Udleje (om boliger) |
Let |
| Udlodde |
Distribute |
| Udlægsforretninger |
Executions |
| udpantning for skatter |
Distraint for taxes |
| Udskrive skat |
Levy tax |
| Udskrivningslov |
Act on Assessment Rates |
| Udstedelse |
Issue of |
| Udtalelser til Landsskatteretten |
Statements to the National Tax
Tribunal |
| Udvandre |
Emigrate |
| Udviklingsopgaver |
Development tasks |
| Ugyldig |
Invalid |
| Ugyldig |
Not valid |
| Ukorrekte oplysninger |
Incorrect statement |
| Ulovlig |
Illegal |
| Ulykkesforsikring |
Accident insurance |
| Umyndig, mindreårig |
Be under age |
| Unddragelse |
Avoidance |
| Undergrundsøkonomi |
Underground economy |
| Underskud |
Deficit |
| Uregelmæssighed |
Irregularity |
| V |
|
| Valuta |
Currency |
| Valuta |
Foreign exchange |
| Valutagevinst |
Exchange gain |
| Valutakurstab |
Exchange loss(es) |
| Varebevægelse/vareførsel |
Transit of goods |
| Varelager |
Stock in trade |
| Vareleverance |
Delivery |
| Varer |
Goods |
| Vederlag |
Remuneration |
| Vedtage (lovforslag) |
Pass |
| Vedtægter |
Charter |
| Vedtægter |
Bylaws |
| Vedtægter |
Regulations |
| Vejledningsbesøg |
Visits concerning guidance |
| Veksle |
Exchange |
| Velgennemtænkt |
Properly devised |
| Vildledende oplysninger |
Misleading information |
| Virk-registrering |
Enterprise registration |
| Virksomhed |
Undertaking |
| Virksomhed |
Establishment |
| Virksomheder |
Enterprises/Companies etc. |
| Virksomhedsform |
Company category |
| Virksomhedskontaktudvalg |
(participation in) a company contact
Committee |
| Virksomhedskontrol |
Company control/- audit |
| Virksomhedsnummer |
Registration number of an enterprise |
| Virksomhedsregistrering |
Enterprise registration |
| Virksomhedsskema |
Company form |
| Virksomhedsstrategi |
Business strategy |
| Vægtafgift af motorkøretøjer |
Motor vehicle weight duty |
| Værdi af skatteansættelse |
Assessed value |
| Værdipapirer |
Securities |
| Værge |
Guardian |
| Å |
|
| Åbningsbalance |
Preliminary statement of account |
| Årlig |
Annual |
| Årsværk |
Full-time employee |
