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Ќ  @==!5.gr. r#   EftirfarandibreytingarverWa70.gr.laganna: e =$ ! ! 3(5h886"i(m"  i(m=25h  a  .3  Ԉ0    0staWorWanna?2.,3.og7._tlul_.3.gr. 1._mlsl_.2._tlul_.1.mgr.kemur:2.og3._tlul_. 0!% 3.gr.i(m=j݌!& Ќ  "i(m"  i(m#25h  b  .3  Ԉ0    ViW2._tlul_.1.mgr.btistnUr_mlsliWur_,svohlj;Wandi:TekjuskatturaWilasemumrWir "' 7._tlul_.3.gr.skalnema10%af_tekjuskattsstofni_ԀYeirra.i(m#P݌#i( Ќ  @==!6.gr. '% *   EftirfarandibreytingarverWa71.gr.laganna: %!+ ! ! 6(Eh883"i(m"  i(mg2Eh  a  .3  Ԉ0    0staW_hlutfallstlunnar_Ԁ?18% 1.mgr.kemur:15%.i(mg݌&", Ќ  "i(m"  i(m2Eh  b  .3  Ԉ0    0staW_hlutfallstlunnar_Ԁ?26% 2.mgr.kemur:23,5%.i(m݌'`#- Ќ   S(+$. Ї@==!7.gr. (   ViWlginbtasttvnUkvWitilbrWabirgWasemorWastsvo:    a.(I.) a   XrttfyrirkvWi2._mlsl_.1.mgr.A-liWar67.gr.lagannaskulubreytingar_pers;nu T, afsltti_Ԁmanna,semumrWir1.mgr.66.gr.,_kvarWaWar_ԀmeWeftirfarandihtti:  ! ! 5(j986"i(m"  i(m2j  1  .3  Ԉ0    _Pers;nuafslttur_Ԁmannasemtekurgildiupphafirsins2009skalkvarWaWurYannigaW  viWfjrhW_pers;nuafslttar_ԀsemfundinnersamkvmtkvWum2._mlsl_.1.mgr.   A-liWar67.gr.skalbtt24.000_kr_.i(m݌ X Ќ  "i(m"  i(m*2j  2  .3  Ԉ0    _Pers;nuafslttur_Ԁmannasemtekurgildiupphafirsins2010skalkvarWaWurYannigaW K #  viWfjrhW_pers;nuafslttar_ԀsemfundinnersamkvmtkvWum2._mlsl_.1.mgr.    A-liWar67.gr.skalbtt24.000_kr_.i(m*W݌   Ќ  "i(m"  i(m!2j  3  .3  Ԉ0    _Pers;nuafslttur_Ԁmannasemtekurgildiupphafirsins2011skalkvarWaWurYannigaW   viWfjrhW_pers;nuafslttar_ԀsemfundinnersamkvmtkvWum2._mlsl_.1.mgr. wO  A-liWar67.gr.skalbtt36.000_kr_.i(m!!݌B  Ќ   6(Eh895=  b.(II.)     XrttfyrirkvWi4.mgr.A-liWar68.gr.lagannaskulu_viWmiWunarfjrhWir_ԀsemYareru {  tilgreindarsem_skerWingarmrk_Ԁ_barnab;ta_Ԁvera2.880.000og1.440.000viWlagningu_barna nF b;ta_Ԁrinu2008vegnateknarinu2007. 9 @==!8.gr.    kvWi1.og3.gr.Wlastgildi1.janar2009ogkomatilframkvmdaviWlagningu r tekjuskattsrinu2010. e=   kvWi2.gr.WlastYegargildi. 0   kvWia-liWar4.gr.Wlastgildi1.janar2009ogkemurtilframkvmdaviWlagningu  oggreiWslu_barnab;ta_Ԁrinu2009vegnateknarinu2008.    kvWib-ogc-liWar4.gr.Wlastgildi1.janar2008ogkomatilframkvmdaviWlagn i ingu_barnab;ta_Ԁog_vaxtab;ta_Ԁrinu2008vegnateknaogeignarinu2007. \4   kvWi5.gr.WlastYegargildiogkemurtilframkvmdaviWlagningutekjuskatts ' rinu2009.    kvWi6.gr.Wlastgildi1.janar2008ogkemurtilframkvmdaviWlagningutekju  skattsrinu2009hjYeim_lgaWilum_Ԁsemhafa_almanaksriW_Ԁsem_reikningsr_ԀoghjYeim `  semhafaupphaf_reikningsrs_Ԁ1.febrar2008eWasWarYvri. S+!   kvWitilbrWabirgWa7.gr.WlastYegargildiogkomatilframkvmdaeinsogYar " greinir. # @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggd -Ԉ !W%   0yfirlUsingurkisstj;rnarinnarfr17.febrarsl.kemurframaWstWugleikiefnahags J""& mlumsmeginmarkmiWYessararrkisstj;rnarendastuWlihannaWauknumhagvextiog #' velferWtillangframa.KjarasamningartilYriggjarasem_grundvallist_Ԁh;flegum_kaup #( hkkunum_ԀogverulegrihkkunlgstulaunastuWliaWYvaWYaWmarkmiWnistaukYess $ ) aWstuWlaaWauknum_jfnuWi_ԀogYvsustj;rnvldtilbintilaWgrpatil_vWtkra_ԀaWgerWa, v%N!* _Y.m.t._ԀsviWi_skattamla_,YvskyniaWgreiWafyrirgerWkjarasamningaalmennummarkaWi. A&"+  0YvfrumvarpisemhrliggurfyrireraWfinnatillgurumUmsarbreytingarlgumnr.  '", 90/2003,umtekjuskatt,&   semflestartengjast_yfirlUstum_ԀaWgerWumrkisstj;rnarinnarsam ( kvmt_framangreindri_ԀyfirlUsingu.'(1    0fyrstalagierlagttilaW_pers;nuafslttur_Ԁhkkiumsamtals7.000_kr_.mnuWieWa84.000  _kr_._rsgrundvelli_Ԁumframalmenna_verWuppfrslu_ԀYremurfngum.Fyrstifanginnkemur a tilframkvmdarsbyrjun2009Yegar_pers;nuafsltturinn_ԀviWstaWgreiWslutekjuskatts T, hkkarum2.000_kr_.mnuWieftiralmenna_verWlagsuppfrslu_,eWaum24.000_kr_.samtals  rinu.SamahkkunverWurWrumfangasemkemurtilframkvmdarsbyrjun2010.  0YriWjafangaerhkkun_pers;nuafslttar_Ԁeftir_verWlagsuppfrslu_Ԁ3.000_kr_.mnuWi,eWa   36.000_kr_.samtalsri,ogkemurhntilframkvmdarsbyrjun2011.hrifYessara  X breytinga_pers;nuafsltti_Ԁ_tekjuhliW_Ԁrkissj;Wserutalinnemanlgt15_milljrWum_Ԁ_kr_. K #  riYegarYreruaWfullukomnartilframkvmda.Xarafkomaum4,5milljarWar_kr_.fram    nstari.      0WrulagierlgWtillkkun_tekjuskatti_Ԁhlutaflagaog_einkahlutaflaga_Ԁr18%15%.   HlutfalltekjuskattshjWrum_lgaWilum_,_m.a._Ԁ_sameignarflgum_,lkkarsamsvarandi,eWa wO  r26%23,5%.LkkunintekurgildifrogmeW_rekstrarrinu_Ԁ2008ogkemurtilfram B  kvmdaviWlagningutekjuskattsrinu2009.TmsumvandkvWumerbundiWaWmeta    hrifYessarabreytingatekjurrkissj;Ws,ekkisstvegnaYeirramikluumbrotasemneiga   srstaWslenskuefnahagslfi,ensamkvmtlauslegritlungtisfjrhWnumiWalltaW {  5_milljrWum_Ԁ_kr_.ri. nF   0YriWjalagierulagWartilbreytingar_barnab;tum_,semkomatilframkvmdatveimur 9 fngum.XannigerlagttilaW_viWmiWunarmrk_ԀteknaviWlagningu_barnab;ta_ԀYessuri  vegnateknarinu2007verWihkkuWr_u.Y.b._Ԁ100Ys._kr_.mnuWi120Ys._kr_.fyrir  einstWaforeldraogr200Ys._kr_.mnuWi240Ys._kr_.fyrirhj;nog_sambUlisf;lk_.Auk r YesserlagttilaW_tekjuskerWingarhlutfll_ԀvegnaannarsogYriWjabarnsverWilkkuWum1%, e= _Y.e._Ԁr6%og8%5%og7%.SbreytingkemureinnigtilframkvmdaYessuri.Seinni 0 fangibreytingarinnarkemurhinsvegartilframkvmdaviWlagninguopinberragjalda  rinu2009vegnateknarsins2008,enYmunu_tekjuviWmiWunarmrk_ԀeinstWraforeldra  hkka150Ys._kr_.mnuWioghj;na300Ys._kr_.mnuWi.HeildarhrifYessarabreyt i inga_tgjaldahliW_Ԁrkissj;WserutalinnemaalltaW2_milljrWum_Ԁ_kr_.ri,Yarafum1,2 \4 _milljrWum_Ԁ_kr_.Yessuri. '   0fj;rWalagiinniheldurfrumvarpiWtillguum35%hkkun_eignarviWmiWunarmrkum_  _vaxtab;ta_ԀsemlagtertilaWkomitilframkvmdaviWlagninguopinberragjaldaYessuri.  _Btgjaldahrif_ԀYeirrarbreytingarerutluWum700_millj_._kr_.ri. `    XegarallterlagtsamanerreiknaWmeWaWYessarbreytingarsemfjallaWerumhraW S+! framan_skerWi_Ԁafkomurkissj;Wsumallt23milljarWa_kr_._rsgrundvelli_ԀYegarYrverWaaW " fullukomnartilframkvmda.hrifinYessurierutalinnematpum2_milljrWum_Ԁ_kr_. #   0frumvarpinuereinnigaWfinnatillguaWbreytingumkvWum_tekjuskattslaganna_Ԁum  $ _skattalega_ԀmeWferW_gengishagnaWi_Ԁog_gengistapi_.Samkvmtgildandilgumskalfra !W% _gengismismun_,_Y.e._Ԁ_gengishagnaW_ԀaW_frdregnu_Ԁ_gengistapi_,aWfullutilteknaeWagjalda J""& viWkomandi_reikningsri_.TillagafrumvarpsinsfelurYaWsraW_gengismismun_ԀverWidreift #' meWjafnrifjrhWYrj_reikningsr_,_Y.e._ԀYaW_reikningsr_ԀYegarmismunurmyndastognstu #( tvYareftir.TillengratmalitiWhefurYessibreytingenginhrif_tekjuhliW_Ԁrkissj;Ws,en $ ) hrifmillieinstakrarakunnaaWverWaeinhverogYbWitilhkkunaroglkkunar. v%N!* FrumvarpiWgerireinnigrWfyriraW_afdrttarskattur_Ԁaf_arWgreiWslum_ԀtilerlendraaWilameW A&"+ takmarkaWaskattskylduverWilkkaWurr15%10%tilsamrmisviWinnlendaaWilaYv  '", skyniaWskapajafnrWigrundvelli_EES_-samningsins.Xessibreytingertalinhafa;veruleg '#- hriftekjurrkissj;Ws.AWlokumerstillagalgWtilaWsamareglagildiumstaWarupp ( btur_tsendra_Ԁstarfsmanna_Xr;unarsamvinnustofnunar_Ԁ0slandsogstaWaruppbtur_fastrW  inna_,settraeWa_skipaWra_ԀstarfsmannaviWsendirW0slandsoghj_sendirWismnnum_,_Y.e._ԀaW  YrverWi_frdrttarbrar_ԀfrtekjumviWlagningutekjuskatts.SemstendurerukvWium a _skattalega_ԀmeWferWlaunahjumrddumstarfsmnnumlgumnr.43/1981,um_Xr;unar T, samvinnustofnun_Ԁ0slands,enYaulgmunufallargildimeWnUjumlgumumalYj;Wlega  _Yr;unarsamvinnu_Ԁ0slands.JafnframteralmennareglansaWkveWiWsum_skattalega_ԀmeW  ferWhverskynsteknalgumumtekjuskattenekkisrlgum.hrifYessararbreytingar   afkomurkissj;Wseru;veruleg.  X @ AthugasemdirviWeinstakargreinarfrumvarpsins.    @ Um1.gr.      08.gr._tekjuskattslaganna_Ԁer_m.a._ԀfjallaWum_skattalega_ԀmeWferW_gengishagnaWi_.Hrer   lgWtilsbreytingaWYegar_gengistap_ԀhefurveriWdregiWfr_gengishagnaWi_Ԁrsins,sbr.5. wO  _tlul_.1.mgr.8.gr.,skuliframismuninntilteknasem_gengishagnaW_ԀmeWjafnrifjrhW B  YrjrfrogmeWYv_reikningsri_ԀsemgengishagnaWurfellurtil.    @ Um2.gr. {    HreraWfinnatillguumaWsamareglagildiumstaWaruppbtur_tsendra_Ԁstarfsmanna nF _Xr;unarsamvinnustofnunar_Ԁ0slandsogstaWaruppbtur_fastrWinna_,settraeWa_skipaWra_Ԁstarfs 9 mannaviWsendirW0slandsoghj_sendirWismnnum_,_Y.e._ԀaWYrverWiheimiltaWdragafr  tekjumviWlagningutekjuskatts.0Yeirribreytingufelstsamrminglaunakjrumstarfs  manna_Xr;unarsamvinnustofnunar_,semstaWsettireruerlendis,viWYausemgildaum_tsenda_ r starfsmennutanrkisYj;nustunnar. e= @ Um3.gr.    049.gr.lagannaer_m.a._ԀaWfinnakvWium_skattalega_ԀmeWferW_gengistapi_.HrerlgW  tilsambrilegbreytingog1.gr.frumvarpsinsaWYegargengishagnaWurhefurveriWdregiW i fr_gengistapi_Ԁrsinsskv.4._tlul_.1.mgr.49.gr.skuliframismuninntilgjaldasem \4 _gengistap_ԀmeWjafnrifjrhWYrjrfrogmeWYv_reikningsri_Ԁsem_gengistap_Ԁfellurtil. ' @ Um4.gr.    0a-liWerlgWtilhkkun_tekjuskerWingarmrkum_Ԁ_barnab;ta_Ԁr100Ys._kr_.mnuWi `  fyrireinstaklinga150Ys._kr_.semkomitilframkvmdatveimurfngum,_Y.e._ԀYessu S+! riogYvnsta,einsogframkemuralmennumathugasemdumviWfrumvarpiWhraWfram " an.SambrilegarfjrhWirfyrirhj;nhkkar200Ys._kr_.300Ys._kr_. #   0b-liWerlagttilaW_tekjuskerWingarhlutfll_ԀvegnaannarsogYriWjabarnsverWilkkuWum  $ 1%semkomitilframkvmdaviWlagninguopinberragjaldaYessuri. !W%   Xerc-liWlagttilaW_eignarskerWingarmrk_Ԁ_vaxtab;ta_ԀverWihkkuWum35%viWlagn J""& inguopinberragjaldar. #' @ Um5.gr. $ )   Samkvmtgildandilgumsta_innlendir_Ԁ_lgaWilar_Ԁ10%_afdrtti_Ԁ_fjrmagnstekjuskatts_ԀviW v%N!* _tgreiWslu_Ԁ_arWs_Ԁsemkemurtil_frdrttar_Ԁendanlegum_tekjuskatti_Ԁens_rtthafinn_Ԁ_lgaWili_ԀmeW A&"+ erlent_heimilisfesti_Ԁnemur_afdrtturinn_Ԁ15%YarsemhannhefurkvarWastaflgumnr.  '", 24/1987,umstaWgreiWsluopinberragjalda,Yarsem_skatthlutfalliW_Ԁer15%.Xettamisrmi '#- hefurskapaWvandkvWihjYeiminnlenduhlutaflgumsemberUmistaWhaldaeftir10% ( eWa15%staWgreiWsluviWtborgun_arWs_.AukYessmbendaaWmeW4.gr.laganr.76/2007,  umbreytinglgumnr.90/2003,umtekjuskatt,oglgumnr.94/1996,umstaWgreiWslu  skatts_fjrmagnstekjur_,meWsWaribreytingum,vargerWbreyting9._tlul_.31.gr.lagaum a tekjuskatt.MeWbreytingunnivar_lgaWilum_ԀsemberatakmarkaWaskattskylduskv.7._tlul_. T, 3.gr.lagaumtekjuskattogeru_heimilisfastir_Ԁeinhverju_aWildarrkja_ԀEvr;pska_efnahags  svWisins_Ԁ_heimilaWur_Ԁfrdrttursemnemurskattskyldum_arWstekjum_ԀmeWsamahttiog  innlendumflgum.0YessarigreinerlagttilaW_afdrttarskattur_Ԁaf_arWgreiWslum_Ԁtilerlendra   aWilameWtakmarkaWaskattskylduhrlandiverWilkkaWurr15%10%tilsamrmisviW  X innlendaaWilaYvskyniaWskapajafnrWigrundvelli_EES_-samningsins. K #  @ Um6.gr.      0samrmiviWyfirlUsingurkisstj;rnarinnarYann17.febrar2008tengslumviWgerW   kjarasamningaalmennummarkaWierYessarigreinaWfinnatillguumlkkun_tekju wO  skatti_ԀYeirra_lgaWila_Ԁerfallaundir1.og2._tlul_.1.mgr.2.gr.,_Y.e._Ԁhlutaflagaog_einka B  hlutaflaga_,r18%15%.XerlgWtilsamsvarandilkkun_tekjuskatti_Ԁ_lgaWila_Ԁerfalla    undir3.!5._tlul_.1.mgr.2.gr.,einsogsameignar-og_samlagsflaga_,r26%23,5%.Gert   errWfyrirYvaWlkkuninkomitilframkvmdaviWlagningutekjuskattsrinu2009 {  vegna_rekstrarrsins_Ԁ2008. nF @ Um7.gr.    GreinininniheldurtvnUkvWitilbrWabirgWaum_pers;nuafsltt_Ԁog_barnabtur_.0a-liW  erlgWtil7.000_kr_.hkkun_pers;nuafsltti_ԀmnuWi,umframalmenna_verWuppfrslu_, r semkemurtilframkvmdaYremurfngum.0rsbyrjun2009hkkar_pers;nuafslttur_ԀviW e= staWgreiWslutekjuskattsum2.000_kr_.mnuWieftir_verWlagsuppfrslu_,eWa24.000_kr_. 0 _rsgrundvelli_.SamsvarandibreytingverWurWrumfanga,semkemurtilframkvmda  rsbyrjun2010.XriWjifangikemurtilframkvmdarsbyrjun2011,Yegar_pers;nuafslttur_  viWstaWgreiWslutekjuskattshkkarum3.000_kr_.mnuWieftir_verWlagsuppfrslu_,eWaum i 36.000_kr_.rinu. \4   0b-liWergerWtillagaumhkkun_tekjuskerWingarmrkum_Ԁ_barnab;ta_Ԁfyrstafangar ' 100Ys._kr_.mnuWifyrireinstaklinga120Ys._kr_.ogr200Ys._kr_.mnuWifyrirhj;n  240Ys._kr_.,sbr.nnariumfjllun4.gr.ogalmennumathugasemdumviWfrumvarpiW.  @ Um8.gr. 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