natgillin/translations-raw huggingface dataset:
For så vidt angår Nye enhedskonti kan et Indberettende finansielt institut kun basere sig på en egenerklæring fra enten Kontohaveren eller den Kontrollerende person med henblik på at afgøre, om en Kontrollerende person i en Passiv NFE er en Person, hvorom der skal indberettes.
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
Et Finansielt instituts hjemsted
Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this subparagraph.
Et Finansielt institut er »hjemmehørende« i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, hvis det er underlagt lovgivningen i denne medlemsstat, Schweiz eller en anden Deltagende jurisdiktion (dvs. den Deltagende jurisdiktion er i stand til at håndhæve det Finansielle instituts indberetningspligt).
SECTION IX
Generelt er et Finansielt institut, der er skattemæssigt hjemmehørende i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, underlagt lovgivningen i denne medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, og dermed er et Finansielt institut i en medlemsstat, et schweizisk Finansielt institut eller et Finansielt institut i en anden Deltagende jurisdiktion.
EFFECTIVE IMPLEMENTATION
En trust, der er et Finansielt institut (uanset om det er skattemæssigt hjemmehørende i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion), anses for at være underlagt lovgivningen i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, hvis en eller flere af dens forvaltere er hjemmehørende i denne medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, medmindre trusten indberetter alle de oplysninger, der skal indberettes i henhold til denne aftale eller en anden aftale til gennemførelse af den Globale standard for så vidt angår Indberetningspligtige konti, der føres af trusten, til en anden Deltagende jurisdiktion (en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion), fordi den er skattemæssigt hjemmehørende i denne anden Deltagende jurisdiktion.
Each Member State and Switzerland must have rules and administrative procedures in place to ensure effective implementation of, and compliance with, the reporting and due diligence procedures set out above including:
Hvis et Finansielt institut (bortset fra en trust) ikke har et skattemæssigt hjemsted (f.eks. fordi det betragtes som skattemæssigt transparent eller er beliggende i en jurisdiktion, som ikke har nogen indkomstskat), anses det for at være underlagt lovgivningen i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, og det er således et Finansielt institut i en medlemsstat, Schweiz eller en anden Deltagende jurisdiktion, hvis:
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
det er registreret i henhold til lovgivningen i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the reporting and due diligence procedures procedures and adequate measures to obtain those records;
ledelsen (herunder den faktiske ledelse) har hjemsted i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion eller
administrative procedures to verify Reporting Financial Institutions' compliance with the reporting and due diligence procedures; administrative procedures to follow up with a Reporting Financial Institution when undocumented accounts are reported;
det er underlagt finansielt tilsyn i den pågældende medlemsstat, Schweiz eller en anden Deltagende jurisdiktion
administrative procedures to ensure that the Entities and accounts defined in domestic law as Non-Reporting Financial Institutions and Excluded Accounts continue to have a low risk of being used to evade tax; and
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.
effective enforcement provisions to address non-compliance.
Ført konto
ANNEX II
Generelt anses en konto for at føres af et Finansielt institut på følgende måde:
Complementary Reporting and Due Diligence rules for financial account information
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)
Change in circumstances
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)
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.
en andel i egenkapital eller gæld i det Finansielle institut, der udgør en Finansiel konto: af dette Finansielle institut
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.
en Forsikringsaftale med kontantværdi eller en Annuitetsaftale: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende aftalen.
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.
Truster, der er Passive NFE'er
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 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.
Self-certification for New Entity Accounts
Adresse på Enhedens hovedkontor
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.
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.
Residence of a Financial Institution
Adressen på Enhedens hovedkontor er normalt det sted, hvor den faktiske ledelse er beliggende.
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).
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.
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.
Endvidere er en adresse, der er opgivet med instrukser om at opbevare al post til den pågældende adresse, ikke adressen 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.
i Republikken Polen: Minister Finansów eller en befuldmægtiget repræsentant
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:
i Den Portugisiske Republik: O Ministro das Finanças eller en befuldmægtiget repræsentant
it is incorporated under the laws of the Member State, Switzerland or another Participating Jurisdiction;
i Rumænien: Președintele Agenției Naționale de Administrare Fiscală eller en befuldmægtiget repræsentant
it has its place of management (including effective management) in the Member State, Switzerland or another Participating Jurisdiction; or
i Republikken Slovenien: Minister za finance eller en befuldmægtiget repræsentant
it is subject to financial supervision in the Member State, Switzerland or another Participating Jurisdiction.
i Den Slovakiske Republik: Minister financií 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).
aa) i Republikken Finland: Valtiovarainministeriö/Finansministeriet eller en befuldmægtiget repræsentant
Account maintained
ab) i Kongeriget Sverige: Chefen för Finansdepartementet eller en befuldmægtiget repræsentant
In general, an account would be considered to be maintained by a Financial Institution as follows:
ac) i Det Forenede Kongerige Storbritannien og Nordirland og de europæiske territorier, hvis eksterne forbindelser henhører under Det Forenede Kongeriges ansvar: The Commissioners of Inland Revenue eller deres bemyndigede repræsentant og den kompetente myndighed i Gibraltar, som Det Forenede Kongerige udpeger i overensstemmelse med de aftalte ordninger vedrørende de gibraltariske myndigheder i forbindelse med EU- og EF-instrumenter og dertil knyttede traktater meddelt medlemsstaterne og Den Europæiske Unions institutioner af 19. april 2000, hvoraf en kopi sendes til Schweiz af generalsekretæren for Rådet for Den Europæiske Union, og som finder anvendelse på denne aftale.
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).
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.
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.
De vil træffe alle de foranstaltninger, der er til rådighed, for at nå dette mål.
Trusts that are Passive NFEs
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM AFTALEN OG BILAGENE
An Entity such as a partnership, limited liability partnership or similar legal arrangement that has no residence for tax purposes, according to subparagraph D(3) of Section VIII of Annex I, shall be treated as resident in the jurisdiction in which its place of effective management is situated.
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.
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.
FÆLLES ERKLÆRING FRA DE KONTRAHERENDE PARTER OM ARTIKEL 5 I AFTALEN
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.
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 Czech Republic: Ministr financí or an authorised representative, (e) in the Kingdom of Denmark: Skatteministeren 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 Federal Republic of Germany: Der Bundesminister der Finanzen or an authorised representative, (g) in the Republic of Estonia: Rahandusminister or an authorised representative,
ERKLÆRING FRA SCHWEIZ OM ARTIKEL 5 I AFTALEN
in the Hellenic Republic: Ο Υπουργός Οικονομίας και Οικονομικών or an authorised representative, (i) in the Kingdom of Spain: El Ministro de Economía y Hacienda or an authorised representative, (j) in the French Republic: Le Ministre chargé du budget or an authorised representative, (k) in the Republic of Croatia: Ministar financija or an authorised representative (l) in Ireland: The Revenue Commissioners or their 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 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,
Europa-Kommissionen har noteret sig den schweiziske holdning.
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,
BILAG III
in the Republic of Poland: Minister Finansów or an authorised representative,
Liste over de kontraherende parters kompetente myndigheder
in the Portuguese Republic: O Ministro das Finanças or an authorised representative,
De kompetente myndigheder er i forbindelse med denne aftale:
in Romania: Președintele Agenției Naționale de Administrare Fiscală 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
in the Republic of Slovenia: Minister za finance or an authorised representative,
i Kongeriget Belgien: De Minister van Financiën/Le Ministre des Finances eller en befuldmægtiget repræsentant
in the Slovak Republic: Minister financií or an authorised representative,
i Republikken Bulgarien: Изпълнителният директор на Националната агенция за приходите eller en befuldmægtiget repræsentant
(aa) in the Republic of Finland: Valtiovarainministeriö/Finansministeriet or an authorised representative,
i Den Tjekkiske Republik: Ministr financí eller en befuldmægtiget repræsentant
(ab) in the Kingdom of Sweden: Chefen för Finansdepartementet or an authorised representative,
i Kongeriget Danmark: Skatteministeren eller en befuldmægtiget repræsentant
(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 Tyskland: Der Bundesminister der Finanzen eller en befuldmægtiget repræsentant
DECLARATIONS OF THE CONTRACTING PARTIES:
i Republikken Estland: Rahandusminister eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE ENTRY INTO FORCE OF THE AMENDING PROTOCOL
i Den Hellenske Republik: Ο Υπουργός Οικονομίας και Οικονομικών 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 Spanien: El Ministro de Economía y Hacienda eller en befuldmægtiget repræsentant
They will take all the measures in their power to achieve that goal.
i Den Franske Republik: le Ministre chargé du budget eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON THE AGREEMENT AND THE ANNEXES
i Republikken Kroatien: Ministar financija 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 Irland: The Revenue Commissioners, eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON ARTICLE 5 OF THE AGREEMENT
i Den Italienske Republik: Il Capo del Dipartimento per le Politiche Fiscali 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 Republikken Cypern: Υπουργός Οικονομικών, eller en befuldmægtiget repræsentant
JOINT DECLARATION OF THE CONTRACTING PARTIES ON SECTION III (A) OF ANNEX I OF THE AGREEMENT
i Republikken Letland: Finanšu ministrs 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 Republikken Litauen: Finansų ministras 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 Storhertugdømmet Luxembourg: le Ministre des Finances 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 Ungarn: A pénzügyminiszter 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 Malta: Il-Ministru responsabbli għall-Finanzi 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.