natgillin/translations-raw huggingface dataset:
det samlede beløb, der skal udbetales til en arbejdstager/bevisindehaver eller begunstiget, overstiger ikke 1000000 USD eller et tilsvarende beløb, der er denomineret i den nationale valuta for hver medlemsstat eller Monaco.
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash-Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.
Udtrykket »Gruppeforsikringsaftale med kontantværdi« betyder en Forsikringsaftale med kontantværdi, som i) yder dækning til enkeltpersoner, der er tilknyttet gennem en arbejdsgiver, erhvervsorganisation, fagforening eller anden sammenslutning eller gruppe, og ii) opkræver en præmie for hvert medlem af gruppen (eller medlem af en klasse inden for gruppen), som er fastsat uden hensyn til individuelle sundhedsmæssige karakteristika bortset fra gruppemedlemmets (eller gruppemedlemsklassens) alder, køn og rygevaner.
A Reporting Financial Institution has reason to know that a beneficiary of a Cash-Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III.
Udtrykket »Gruppeannuitetsaftale« betyder en Annuitetsaftale, hvor fordringshaverne er enkeltpersoner, som er tilknyttet gennem en arbejdsgiver, erhvervsorganisation, fagforening eller anden sammenslutning eller gruppe.
If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
Inden den 1. januar 2017 giver medlemsstaterne meddelelse til Monaco og Monaco til Europa-Kommissionen, om de har gjort brug af den mulighed, der er fastsat i dette punkt.
A Member State or Monaco shall have the option to allow Reporting Financial Institutions to treat a Financial Account that is a member's interest in a Group Cash-Value Insurance Contract or Group Annuity Contract as a Financial Account that is not a Reportable Account until the date on which an amount is payable to the employee/certificate holder or beneficiary, if the Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract meets the following requirements:
Europa-Kommissionen kan koordinere videregivelsen af meddelelserne fra medlemsstaterne til Monaco, og Europa-Kommissionen fremsender meddelelsen fra Monaco til alle medlemsstater.
the Group Cash-Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
Alle yderligere ændringer af udnyttelsen af denne mulighed af en medlemsstat eller Monaco skal meddeles på samme måde.
the employee/certificate holders are entitled to receive any contract value related to their interests and to name beneficiaries for the benefit payable upon the employee's death; and
C. Sammenlægning af kontosaldi og valutaregler.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco.
Sammenlægning af Personkonti.
The term ‘Group Cash-Value Insurance Contract’ means a Cash-Value Insurance Contract that (i) provides coverage on individuals who are affiliated through an employer, trade association, labour union, or other association or group; and (ii) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender, and smoking habits of the member (or class of members) of the group.
Med henblik på fastsættelsen af den samlede saldo eller værdi af de Finansielle konti, der ejes af en fysisk person, er et Indberettende finansielt institut forpligtet til at sammenlægge alle Finansielle konti ført i det Indberettende finansielle institut eller en Tilknyttet enhed, men kun i den udstrækning det Indberettende finansielle instituts IT-systemer forbinder de pågældende Finansielle konti til et dataelement som f.eks. kundenummer eller Skatteregistreringsnummer og tillader, at kontosaldi eller -værdier sammenlægges.
The term ‘Group Annuity Contract’ means an Annuity Contract under which the obligees are individuals who are affiliated through an employer, trade association, labour union, or other association or group.
Hver indehaver af en Finansiel konto, der ejes i fællesskab, skal tildeles hele saldoen eller værdien af den fælles Finansielle konto ved anvendelsen af de sammenlægningsforpligtelser, der beskrives i dette afsnit.
Before 1 January 2017, Member States shall communicate to Monaco and Monaco shall communicate to the European Commission whether they have exercised the option provided for in this point.
Sammenlægning af Enhedskonti.
The European Commission may coordinate the transmission of the communication from Member States to Monaco and the European Commission shall transmit the communication from Monaco to all Member States.
Med henblik på fastsættelsen af den samlede saldo eller værdi af de Finansielle konti, der ejes af en Enhed, er et Indberettende finansielt institut forpligtet til at tage alle finansielle konti, som er ført i det Indberettende finansielle institut eller en Tilknyttet enhed, i betragtning, men kun i den udstrækning det Indberettende finansielle instituts IT-systemer forbinder de pågældende finansielle konti til et dataelement som f.eks. kundenummer eller Skatteregistreringsnummer og tillader, at kontosaldi eller -værdier sammenlægges.
All further changes to the exercise of that option by a Member State or Monaco shall be communicated in the same manner.
Særlig sammenlægningsregel, som gælder for kundeansvarlige.
C. Account balance aggregation and currency rules
Med henblik på fastsættelsen af den samlede saldo eller værdi af Finansielle konti, der ejes af en person, for at afgøre, om en Finansiel konto er en Højværdikonto, er et Indberettende finansielt institut også forpligtet til, for så vidt angår en Finansiel konto, som en kundeansvarlig ved eller har grund til at vide er direkte eller indirekte ejet, kontrolleret eller oprettet (bortset fra i egenskab af en betroet person) af den samme person, at sammenlægge alle sådanne konti.
Aggregation of Individual Accounts.
Beløb anses for at indbefatte tilsvarende beløb i andre valutaer.
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Financial Institution is required to aggregate all Financial Accounts managed by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.
Alle beløb denomineret i den nationale valuta for hver medlemsstat eller Monaco skal forstås som inkluderende tilsvarende beløb i andre valutaer, som fastsat ved national lov.
Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph.
AFDELING VIII
Aggregation of Entity Accounts.
DEFINITIONER
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and thus allow account balances or values to be aggregated.
Følgende udtryk har den betydning, der er anført nedenfor:
Special aggregation rule applicable to relationship managers.
A. Indberettende finansielt institut
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Udtrykket »Indberettende finansielt institut« betyder alt efter konteksten et Finansielt institut i en medlemsstat eller et Finansielt institut i Monaco, som ikke er et Ikkeindberettende finansielt institut.
Amounts read to include equivalent in other currencies.
Udtrykket »Finansielt institut i en deltagende jurisdiktion« betyder: i) et Finansielt institut, der er hjemmehørende i en Deltagende jurisdiktion, med undtagelse af filialer af det pågældende Finansielle institut, der er beliggende uden for denne Deltagende jurisdiktion, og ii) en filial af et Finansielt institut, der ikke er hjemmehørende i en Deltagende jurisdiktion, hvis den pågældende filial er beliggende i denne Deltagende jurisdiktion.
All amounts denominated in the domestic currency of a Member State or Monaco shall be read to include equivalent amounts in other currencies, as determined by domestic law.
Udtrykket »Finansielt institut« betyder et Forvaltningsinstitut, et Indskudsinstitut, en Investeringsenhed eller et Specificeret forsikringsselskab.
SECTION VIII
Udtrykket »Forvaltningsinstitut« (Custodial Institution) betyder en Enhed, der som en væsentlig del af sin forretningsvirksomhed besidder Finansielle aktiver for andres regning.
DEFINED TERMS
En Enhed besidder Finansielle aktiver for andres regning som en væsentlig del af sin forretningsvirksomhed, hvis Enhedens bruttoindkomst, der kan henføres til besiddelse af Finansielle aktiver og dertil knyttede finansielle tjenesteydelser, svarer til eller overstiger 20 % af Enhedens bruttoindkomst i den korteste af følgende to perioder: i) den treårige periode, som slutter den 31. december (eller den sidste dag af en regnskabsperiode, som ikke følger kalenderåret) forud for det år, hvor fastsættelsen sker, eller ii) den periode, Enheden har eksisteret.
The following terms have the meanings set forth below:
Udtrykket »Indskudsinstitut« (Depository Institution) betyder en Enhed, der accepterer indskud som et sædvanligt led i bankvirksomhed eller lignende forretningsvirksomhed.
A. Reporting Financial Institution
Udtrykket »Investeringsenhed« (Investment Entity) betyder en Enhed:
The term ‘Reporting Financial Institution’ means any Member State Financial Institution or Monaco Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
der som led i forretningsvirksomhed hovedsagelig udfører en eller flere af følgende aktiviteter eller operationer for eller på vegne af en kunde:
The term ‘Participating Jurisdiction Financial Institution’ means: (i) any Financial Institution that is resident in a Participating Jurisdiction, but excludes any branch of that Financial Institution that is located outside such Participating Jurisdiction; and (ii) any branch of a Financial Institution that is not resident in a Participating Jurisdiction, if that branch is located in such Participating Jurisdiction.
handel med pengemarkedsinstrumenter (checks, veksler, indskudsbeviser, derivater mv.), valutaveksling, børs-, rente- og indeksinstrumenter, omsættelige værdipapirer eller råvareterminskontrakter
The term ‘Financial Institution’ means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
individuel og kollektiv porteføljeforvaltning eller
The term ‘Custodial Institution’ means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
anden form for investering, administration eller forvaltning af Finansielle aktiver eller penge på vegne af andre personer
An Entity holds Financial Assets for the account of others as a substantial portion of its business if the Entity's gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20 % of the Entity's gross income during the shorter of: (i) the three-year period that ends on 31 December (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the Entity has been in existence.
hvis bruttoindkomst hovedsagelig kan tilskrives investering, geninvestering eller handel med Finansielle aktiver, hvis Enheden forvaltes af en anden Enhed, som er et Indskudsinstitut, et Forvaltningsinstitut, et Specificeret forsikringsselskab eller en Investeringsenhed som beskrevet i afsnit A, punkt 6, litra a).
The term ‘Depository Institution’ means any Entity that accepts deposits in the ordinary course of a banking or similar business.
En Enhed anses for som led i forretningsvirksomhed hovedsagelig at udføre en eller flere af de aktiviteter, der er beskrevet i afsnit A, punkt 6, litra a), eller en Enheds bruttoindkomst kan hovedsagelig tilskrives investering, geninvestering eller handel med Finansielle aktiver til de formål, der er nævnt i afsnit A, punkt 6, litra b), hvis Enhedens bruttoindkomst, der kan henføres til de relevante aktiviteter, svarer til eller overstiger 50 % af Enhedens bruttoindkomst i den korteste af følgende to perioder: i) den treårige periode, som slutter den 31. december i det år, der går forud for det år, hvor fastsættelsen sker, eller ii) den periode, Enheden har eksisteret.
The term ‘Investment Entity’ means any Entity:
Udtrykket »Investeringsenhed« omfatter ikke en Enhed, som er en Aktiv NFE, fordi den pågældende Enhed opfylder en eller flere af betingelserne i afsnit D, punkt 9, litra d)-g).
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
Dette stykke skal fortolkes på en måde, der er i overensstemmelse med ordlyden i definitionen af »finansielt institut« i henstillingerne fra Den Finansielle Aktionsgruppe (»Financial Action Task Force«).
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
Udtrykket »Specificeret forsikringsselskab« (Specified Insurance Company) betyder en Enhed, som er et forsikringsselskab (eller holdingselskab til et forsikringsselskab), som udsteder, eller er forpligtet til at foretage betalinger med hensyn til, en Forsikringsaftale med kontantværdi (Cash Value Insurance Contract) eller en Annuitetsaftale.
individual and collective portfolio management; or
B. Ikkeindberettende finansielt institut
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;
Udtrykket »Ikkeindberettende finansielt institut« betyder et Finansielt institut, der er:
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a)
en Offentlig enhed, en International organisation eller en Centralbank, undtagen med hensyn til en betaling, der er afledt af en forpligtelse i forbindelse med en kommerciel finansiel aktivitet af en type, som udøves af et Specificeret forsikringsselskab, et Forvaltningsinstitut eller et Indskudsinstitut
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
et Fritaget institut for kollektiv investering, eller
The term ‘Financial Asset’ includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
en trust, i det omfang forvalteren af trusten er et Indberettende finansielt institut og indberetter alle oplysninger, der kræves indberettet i henhold til afdeling I for så vidt angår alle trustens Indberetningspligtige konti.
The term ‘Financial Asset’ does not include a non-debt, direct interest in real property.
Udtrykket »Offentlig enhed« betyder en medlemsstats, Monacos eller anden jurisdiktions regering, en politisk underinddeling af en medlemsstat, Monaco eller anden jurisdiktion (hvilket for at undgå tvivl omfatter stat, provins, region eller kommune) eller en myndighed eller anden institution, der ejes fuldt ud af en medlemsstat, Monaco eller anden jurisdiktion eller af en eller flere af ovenstående (hver især en »Offentlig enhed«).
The term ‘Specified Insurance Company’ means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
Denne kategori består af integrerende dele, kontrollerede enheder og politiske underinddelinger af en medlemsstat, Monaco eller anden jurisdiktion.
B. Non-Reporting Financial Institution
En »integrerende del« af en medlemsstat, Monaco eller anden jurisdiktion betyder en person, en organisation, en myndighed, et kontor, en fond, en institution eller et andet organ, uanset betegnelsen, der udgør en styrende myndighed i en medlemsstat, Monaco eller anden jurisdiktion.
The term ‘Non-Reporting Financial Institution’ means any Financial Institution which is:
Det styrende organs nettoindtjening skal godskrives dets egen konto eller andre konti, der tilhører denne medlemsstat, Monaco eller anden jurisdiktion, uden at nogen del kommer en privatperson til gode.
a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
En integrerende del omfatter ikke en fysisk person, der er regeringsrepræsentant, embedsmand eller administrator, som handler i privat eller personlig egenskab.
a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
En »kontrolleret enhed« betyder en Enhed, der i sin form er adskilt fra medlemsstaten, Monaco eller anden jurisdiktion, eller som på anden vis udgør en særskilt juridisk enhed, forudsat at:
any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Monaco and for Monaco, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Agreement;
Enheden ejes fuldt ud og kontrolleres direkte af en eller flere Offentlige enheder eller gennem en eller flere kontrollerede enheder
an Exempt Collective Investment Vehicle; or
Enhedens nettoindtjening godskrives dens egen konto eller konti, der tilhører en eller flere Offentlige enheder, uden at nogen del af indkomsten tilskrives en privatperson, og
a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.
Enhedens aktiver ved opløsning tilfalder en eller flere Offentlige enheder.
The term ‘Governmental Entity’ means the government of a Member State, Monaco or other jurisdiction, any political subdivision of a Member State, Monaco or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, Monaco or other jurisdiction or of any one or more of the foregoing (each, a ‘Governmental Entity’).
Indkomst kommer ikke privatpersoner til gode, hvis disse personer er de tilsigtede modtagere af et offentligt program, og programmets aktiviteter udføres over for offentligheden i almenhedens interesse eller vedrører forvaltningen af et offentligt tiltag.
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Monaco or other jurisdiction.
Uanset ovenstående anses indkomst imidlertid for at komme privatpersoner til gode, hvis indkomsten stammer fra anvendelsen af en Offentlig enhed til at udføre en erhvervsmæssig virksomhed, som f.eks. en kommerciel bankvirksomhed, som leverer finansielle tjenesteydelser til privatpersoner.
An ‘integral part’ of a Member State, Monaco or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, Monaco or other jurisdiction.
Udtrykket »International organisation« betyder en international organisation eller en myndighed eller institution, der ejes fuldt ud heraf.
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Monaco or other jurisdiction, with no portion inuring to the benefit of any private person.
Denne kategori omfatter enhver mellemstatslig organisation (herunder en overnational organisation), i) der hovedsagligt består af regeringer, ii) der i praksis har en hjemstedsaftale eller en i alt væsentligt tilsvarende aftale med medlemsstaten, Monaco eller den anden Jurisdiktion, og iii) hvorfra indkomsten ikke kommer privatpersoner til gode.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
Udtrykket »Centralbank« betyder en institution, der ved lov eller offentlig godkendelse er den øverste myndighed ud over medlemsstatens, Monacos eller den anden jurisdiktions regering, som udsteder instrumenter, der skal sættes i omløb som valuta.
A controlled entity means an Entity which is separate in form from the Member State, Monaco or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
Denne bank kan omfatte en institution, der er adskilt fra medlemsstatens, Monacos eller den anden jurisdiktions regering, uanset om den ejes helt eller delvist af medlemsstaten, Monaco eller den anden jurisdiktion.
the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;