natgillin/translations-raw huggingface dataset:
det er registreret i henhold til lovgivningen i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion
ANNEX II
ledelsen (herunder den faktiske ledelse) har hjemsted i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion eller
Complementary Reporting and Due Diligence rules for financial account information
det er underlagt finansielt tilsyn i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion
Change in circumstances
Når et Finansielt institut (bortset fra en trust) er hjemmehørende i to eller flere Deltagende jurisdiktioner (en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion), er dette Finansielle institut underlagt de forpligtelser til indberetning og passende omhu, der er gældende i den Deltagende jurisdiktion, hvori det fører den eller de Finansielle konti.
A “change in circumstances” includes any change that results in the addition of information relevant to a person's status or otherwise conflicts with such person's status.
Ført konto
In addition, a change in circumstances includes any change or addition of information to the Account Holder's account (including the addition, substitution, or other change of an Account Holder) or any change or addition of information to any account associated with such account (applying the account aggregation rules described in subparagraphs C(1) to (3) of Section VII of Annex I) if such change or addition of information affects the status of the Account Holder.
Generelt anses en konto for at føres af et Finansielt institut på følgende måde:
If a Reporting Financial Institution has relied on the residence address test described in subparagraph B(1) of Section III of Annex I and there is a change in circumstances that causes the Reporting Financial Institution to know or have reason to know that the original Documentary Evidence (or other equivalent documentation) is incorrect or unreliable, the Reporting Financial Institution must, by the later of the last day of the relevant calendar year or other appropriate reporting period, or 90 calendar days following the notice or discovery of such change in circumstances, obtain a self-certification and new Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
en Forvaltningskonto: af det Finansielle institut, der har aktiverne på kontoen i forvaring (herunder et Finansielt institut, som opbevarer aktiver i instituttets eget navn på vegne af en Kontohaver i et sådant institut)
If the Reporting Financial Institution cannot obtain the self-certification and new Documentary Evidence by such date, the Reporting Financial Institution must apply the electronic record search procedure described in subparagraphs B(2) to (6) of Section III of Annex I.
en Indskudskonto: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende kontoen (undtagen en befuldmægtiget for et Finansielt institut, uanset om den befuldmægtigede er et Finansielt institut)
Self-certification for New Entity Accounts
en andel i egenkapital eller gæld i det Finansielle institut, der udgør en Finansiel konto: af dette Finansielle institut
With respect to New Entity Accounts, for the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may only rely on a self-certification from either the Account Holder or the Controlling Person.
en Forsikringsaftale med kontantværdi eller en Annuitetsaftale: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende aftalen.
Residence of a Financial Institution
Truster, der er Passive NFE'er
A Financial Institution is “resident” in a Member State, Switzerland or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
En Enhed som f.eks. et interessentskab, et anpartsselskab eller lignende juridisk ordning, der ikke har noget skattemæssig hjemsted i henhold til afdeling VIII, afsnit D, punkt 3, i bilag I, betragtes som hjemmehørende i den jurisdiktion, hvor stedet for dens faktiske ledelse er beliggende.
In general, where a Financial Institution is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Swiss Financial Institution or another Participating Jurisdiction Financial Institution.
Adresse på Enhedens hovedkontor
In the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Switzerland or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Switzerland or another Participating Jurisdiction except if the trust reports all the information required to be reported pursuant to this Agreement or another agreement implementing the Global Standard with respect to Reportable Accounts maintained by the trust to another Participating Jurisdiction (being a Member State, Switzerland or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Et af kravene, der er beskrevet i afdeling VIII, afsnit E, punkt 6, litra c), i bilag I er, at for så vidt angår en Enhed indeholder officielle dokumenter enten adressen på Enhedens hovedkontor i den medlemsstat, Schweiz eller anden jurisdiktion, hvori Enheden hævder at være hjemmehørende, eller i den medlemsstat, Schweiz eller anden jurisdiktion, hvori Enheden blev registreret eller oprettet.
However, where a Financial Institution (other than a trust) does not have a residence for tax purposes (e.g., because it is treated as fiscally transparent, or it is located in a jurisdiction that does not have an income tax), it is considered to be subject to the jurisdiction of a Member State, Switzerland or another Participating Jurisdiction and it is, thus, a Member State, Switzerland or another Participating Jurisdiction Financial Institution if:
Adressen på Enhedens hovedkontor er normalt det sted, hvor den faktiske ledelse er beliggende.
it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction;
Adressen på et Finansielt institut, hvor Enheden fører en konto, en postboks eller en adresse, der udelukkende anvendes til postforsendelse, er ikke adressen på Enhedens hovedkontor, medmindre en sådan adresse er den eneste adresse, der anvendes af Enheden og fremstår som Enhedens registrerede adresse i Enhedens oprettelsesdokumenter.
it has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or
Endvidere er en adresse, der er opgivet med instrukser om at opbevare al post til den pågældende adresse, ikke adressen på Enhedens hovedkontor.
it is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction.
i Republikken Polen: Minister Finansów eller en befuldmægtiget repræsentant
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Switzerland or another Participating Jurisdiction), such Financial Institution will be subject to the reporting and due diligence obligations of the Participating Jurisdiction in which it maintains the Financial Account(s).
i Den Portugisiske Republik: O Ministro das Finanças eller en befuldmægtiget repræsentant
Account maintained
i Rumænien: Președintele Agenției Naționale de Administrare Fiscală eller en befuldmægtiget repræsentant
In general, an account would be considered to be maintained by a Financial Institution as follows:
i Republikken Slovenien: Minister za finance eller en befuldmægtiget repræsentant
in the case of a Custodial Account, by the Financial Institution that holds custody over the assets in the account (including a Financial Institution that holds assets in street name for an Account Holder in such institution).
i Den Slovakiske Republik: Minister financií eller en befuldmægtiget repræsentant
in the case of a Depository Account, by the Financial Institution that is obligated to make payments with respect to the account (excluding an agent of a Financial Institution regardless of whether such agent is a Financial Institution).
aa) i Republikken Finland: Valtiovarainministeriö/Finansministeriet eller en befuldmægtiget repræsentant
in the case of any equity or debt interest in a Financial Institution that constitutes a Financial Account, by such Financial Institution.
ab) i Kongeriget Sverige: Chefen för Finansdepartementet eller en befuldmægtiget repræsentant
in the case of a Cash Value Insurance Contract or an Annuity Contract, by the Financial Institution that is obligated to make payments with respect to the contract.
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM ÆNDRINGSPROTOKOLLENS IKRAFTTRÆDEN
For these purposes, a legal person or a legal arrangement is considered “similar” to a partnership and a limited liability partnership where it is not treated as a taxable unit in a Reportable Jurisdiction under the tax laws of such Reportable Jurisdiction.
De kontraherende parter erklærer, at de forventer, at de forfatningsmæssige krav i Schweiz og kravene i EU-retten vedrørende indgåelse af internationale aftaler vil blive opfyldt tidsnok til, at ændringsprotokollen træder i kraft på den første dag i januar 2017.
However, in order to avoid duplicate reporting (given the wide scope of the term “Controlling Persons” in the case of trusts), a trust that is a Passive NFE may not be considered a similar legal arrangement.
De vil træffe alle de foranstaltninger, der er til rådighed, for at nå dette mål.
Address of Entity's principal office
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM AFTALEN OG BILAGENE
One of the requirements described in subparagraph E(6)(c) of Section VIII of Annex I is that, with respect to an Entity, the official documentation includes either the address of the Entity's principal office in the Member State, Switzerland or other jurisdiction in which it claims to be a resident or the Member State, Switzerland or other jurisdiction in which the Entity was incorporated or organised.
De kontraherende parter er, hvad angår gennemførelsen af aftalen og bilagene, enige om, at kommentarerne til OECD-modellen for aftaler mellem kompetente myndigheder og den fælles indberetningsstandard bør anvendes som en kilde til illustration eller fortolkning for at sikre en ensartet anvendelse.
The address of the Entity's principal office is generally the place in which its place of effective management is situated.
Der skal gives underretning forud for ændringsprotokollens ikrafttræden, for så vidt angår den retlige situation, der forudses ved ikrafttrædelsen.
in the Italian Republic: Il Capo del Dipartimento per le Politiche Fiscali or an authorised representative, (n) in the Republic of Cyprus: Υπουργός Οικονομικών or an authorised representative, (o) in the Republic of Latvia: Finanšu ministrs or an authorised representative,
Hvis der ikke gives en sådan underretning, antages det, at Indberettende finansielle institutter ikke som følge af lovgivningen i den Indberetningspligtige jurisdiktion under en eller flere omstændigheder er forhindret i at sælge Forsikringsaftaler med kontantværdi eller Annuitetsaftaler til hjemmehørende i den pågældende Indberetningspligtige jurisdiktion.
in the Republic of Lithuania: Finansų ministras or an authorised representative, (q) in the Grand Duchy of Luxembourg: Le Ministre des Finances or an authorised representative, (r) in Hungary: A pénzügyminiszter or an authorised representative, (s) in the Republic of Malta: Il-Ministru responsabbli għall-Finanzi or an authorised representative, (t) in the Kingdom of the Netherlands: De Minister van Financiën or an authorised representative, (u) in the Republic of Austria: Der Bundesminister für Finanzen or an authorised representative,
Hvis lovgivningen i jurisdiktionen for det Indberettende finansielle institut desuden ikke reelt forhindrer Indberettende finansielle institutter i at sælge Forsikringsaftaler med kontantværdi eller Annuitetsaftaler til hjemmehørende i den pågældende Indberetningspligtige jurisdiktion, finder bestemmelserne i afdeling III, afsnit A, i bilag I ikke anvendelse på de relevante Indberettende finansielle institutioner og kontrakter.
in the Republic of Poland: Minister Finansów or an authorised representative,
ERKLÆRING FRA SCHWEIZ OM ARTIKEL 5 I AFTALEN
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
Den schweiziske delegation har meddelt Europa-Kommissionen, at Schweiz ikke vil udveksle oplysninger i forbindelse med en anmodning, som er baseret på oplysninger, der er indhentet ulovligt.
in Romania: Președintele Agenției Naționale de Administrare Fiscală or an authorised representative,
Europa-Kommissionen har noteret sig den schweiziske holdning.
in the Republic of Slovenia: Minister za finance or an authorised representative,
BILAG III
in the Slovak Republic: Minister financií or an authorised representative,
Liste over de kontraherende parters kompetente myndigheder
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
De kompetente myndigheder er i forbindelse med denne aftale:
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
I Schweiz: Le chef du Département fédéral des finances ou son représentant autorisé/Der Vorsteher oder die Vorsteherin des Eidgenössischen Finanzdepartements oder die zu seiner oder ihrer Vertretung bevollmächtigte Person/Il capo del Dipartimento federale delle finanze o la persona autorizzata a rappresentarlo
(ac) in the United Kingdom of Great Britain and Northern Ireland and in the European territories for whose external relations the United Kingdom is responsible: the Commissioners of Inland Revenue or their authorised representative and the competent authority in Gibraltar, which the United Kingdom will designate in accordance with the Agreed Arrangements relating to Gibraltar authorities in the context of EU and EC instruments and related treaties notified to the Member States and institutions of the European Union of 19 April 2000, a copy of which shall be notified to Switzerland by the Secretary-General of the Council of the European Union, and which shall apply to this Agreement.
i Kongeriget Belgien: De Minister van Financiën/Le Ministre des Finances eller en befuldmægtiget repræsentant
DECLARATIONS OF THE CONTRACTING PARTIES:
i Republikken Bulgarien: Изпълнителният директор на Националната агенция за приходите eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
i Den Tjekkiske Republik: Ministr financí eller en befuldmægtiget repræsentant
The Contracting Parties declare that they expect that the constitutional requirements of Switzerland and the requirements of European Union law concerning entering into international agreements will be fulfilled in time to enable the Amending Protocol to enter into force on the first day of January 2017.
i Kongeriget Danmark: Skatteministeren eller en befuldmægtiget repræsentant
They will take all the measures in their power to achieve that goal.
i Tyskland: Der Bundesminister der Finanzen eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
i Republikken Estland: Rahandusminister eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of the Agreement and the Annexes, that the Commentaries to the OECD Model Competent Authority Agreement and Common Reporting Standard should be a source of illustration or interpretation in order to ensure consistency in application.
i Den Hellenske Republik: Ο Υπουργός Οικονομίας και Οικονομικών eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
i Kongeriget Spanien: El Ministro de Economía y Hacienda eller en befuldmægtiget repræsentant
The Contracting Parties agree, regarding the implementation of Article 5 on Exchange of Information upon Request, that the commentary to Article 26 of the OECD Model Tax Convention on Income and on Capital should be a source of interpretation.
i Den Franske Republik: le Ministre chargé du budget eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III (A) OF ANNEX I OF THE AGREEMENT
i Republikken Kroatien: Ministar financija eller en befuldmægtiget repræsentant
The Contracting Parties agree that they will examine the practical relevance of Section III (A) of Annex I which provides that preexisting Cash Value Insurance Contracts and Annuity Contracts are not required to be reviewed, identified or reported, provided the Reporting Financial Institution is effectively prevented by law from selling such Contracts to residents of a Reportable Jurisdiction.
i Irland: The Revenue Commissioners, eller en befuldmægtiget repræsentant
The Contracting Parties have a common interpretation that under Section III (A) of Annex I the Reporting Financial Institution is effectively prevented by law from selling Cash Value Insurance Contracts and Annuity Contracts to residents of a Reportable Jurisdiction only where the European Union and domestic law of Member States or Swiss law applicable to a Reporting Financial Institution resident in a Participating Jurisdiction (being a Member State or Switzerland) does not only effectively prevent that Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts in a Reportable Jurisdiction (being, respectively, Switzerland or a Member State), but those laws also effectively prevent the Reporting Financial Institution by law from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction in any other circumstances.
i Den Italienske Republik: Il Capo del Dipartimento per le Politiche Fiscali eller en befuldmægtiget repræsentant
In this context, each Member State will inform the European Commission, which will in turn notify Switzerland, in case Reporting Financial Institutions in Switzerland are prevented by law from selling such Contracts, regardless of where they are finalised, to its residents based on applicable European Union law and domestic law of that Member State.
i Republikken Cypern: Υπουργός Οικονομικών, eller en befuldmægtiget repræsentant
Accordingly, Switzerland will notify the European Commission, which will in turn inform Member States, in case Reporting Financial Institutions of one or more Member States are prevented by law from selling such Contracts, regardless of where they are finalised, to Swiss residents based on Swiss law.
i Republikken Letland: Finanšu ministrs eller en befuldmægtiget repræsentant
These notifications will be made prior to the entry into force of the Amending Protocol regarding the foreseen legal situation as of the entry into force.
i Republikken Litauen: Finansų ministras eller en befuldmægtiget repræsentant
In the absence of such notification it will be considered that Reporting Financial Institutions are not effectively prevented by the law of the Reportable Jurisdiction in one or more circumstances from selling Cash Value Insurance Contracts or Annuity Contracts to residents of that Reportable Jurisdiction.
i Storhertugdømmet Luxembourg: le Ministre des Finances eller en befuldmægtiget repræsentant
Provided the law of the jurisdiction of the Reporting Financial Institution also does not effectively prevent Reporting Financial Institutions from selling Cash Value Insurance Contracts or Annuity Contracts to residents of the Reportable Jurisdiction, Section III (A) of Annex I shall not apply to the relevant Reporting Financial Institutions and Contracts.
i Ungarn: A pénzügyminiszter eller en befuldmægtiget repræsentant
DECLARATION OF SWITZERLAND ON ARTICLE 5 OF THE AGREEMENT
Det aftales, at formålet med henvisningen til standarden om »forventet relevans« er at sikre den størst mulige udveksling af oplysninger i henhold til artikel 5 denne aftale og samtidig at præcisere, at det ikke står medlemsstaterne og Schweiz frit for at iværksætte såkaldte »fishing expeditions« eller at anmode om oplysninger, der sandsynligvis ikke vil være relevante for en given skatteyders skatteanliggender.
beginning on or before the entry into force of the Amending Protocol signed on 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Selv om stk. 2 indeholder vigtige proceduremæssige krav, der har til formål at sikre, at der ikke foretages fiskeekspeditioner, skal bestemmelserne i nr. i)-v) i stk. 2 dog ikke fortolkes således, at de hindrer en effektiv udveksling af oplysninger.
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
Standarden »forventet relevans« kan opfyldes, uanset om sagen drejer sig om en enkelt skatteyder (identificeret ved navn eller på anden måde) eller flere skatteydere (identificeret ved navn eller på anden måde).
beginning on or before the entry into force of the Amending Protocol 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for currency translation.
Udtrykket »Finansielt aktiv« omfatter værdipapirer (f.eks. kapitalandele i et aktieselskab, andele eller ejerinteresser i et interessentskab, der har udvidet ejerkreds eller er børsnoteret, eller en trust, obligationer, lånebeviser, gældsbreve eller tilsvarende gældsbeviser), andele i et interessentskab, varer, swaps (f.eks. renteswaps, valutaswaps, basisswaps, rentelofter, rentegulve, råvareswaps, aktieswaps, aktieindeksswaps og lignende aftaler), Forsikringsaftaler eller Annuitetsaftaler eller andele (herunder en futureskontrakt, en terminskontrakt eller en option) i værdipapirer, interessentskaber, varer, swaps, Forsikringsaftaler eller Annuitetsaftaler.
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
Udtrykket »Finansielt aktiv« omfatter ikke en ikkegældsbaseret, direkte andel i fast ejendom.
ANNEX III
Udtrykket »Kontantværdi« betyder det største af følgende to beløb: i) det beløb, som forsikringstageren er berettiget til at modtage ved opsigelse eller udløb af aftalen (bestemt uden nedsættelse for en eventuel betaling i forbindelse med opsigelse eller forsikringspolicelån) og ii) det beløb, som forsikringstageren kan låne i henhold til eller under hensyn til aftalen.
List of competent authorities of the contracting parties
Uanset det foranstående omfatter udtrykket »Kontantværdi« ikke et beløb, som skal betales i henhold til en Forsikringsaftale:
The Competent Authorities for the purposes of this Agreement are: