natgillin/translations-raw huggingface dataset:
En enhed er en »Tilknyttet enhed« til en anden Enhed, hvis i) en af Enhederne kontrollerer den anden Enhed, ii) de to Enheder er under fælles kontrol, eller iii) de to Enheder er Investeringsenheder som beskrevet i afsnit A, punkt 6, litra b), er under fælles forvaltning, og denne forvaltning opfylder forpligtelserne for passende omhu for sådanne Investeringsenheder.
the NFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFE does not qualify for this exception after the date that is 24 months after the date of the initial organisation of the NFE;
I denne henseende omfatter kontrol direkte eller indirekte ejerskab af mere end 50 % af stemmerne og værdien i en Enhed.
the NFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganising with the intent to continue or recommence operations in a business other than that of a Financial Institution;
Udtrykket »Skatteregistreringsnummer« betyder en Skattepligtigs identifikationsnummer (eller hvad der til praktiske formål svarer dertil i mangel af et Skatteregistreringsnummer).
the NFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; or
Udtrykket »Bevisdokument« omfatter en eller flere af følgende:
the NFE meets all of the following requirements:
en hjemlandsattest udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune) i jurisdiktionen (en medlemsstat, Monaco eller anden jurisdiktion), hvori betalingsmodtageren hævder at være hjemmehørende
it is established and operated in its jurisdiction of residence (a Member State, Monaco or other jurisdiction) exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence (a Member State, Monaco or other jurisdiction) and it is a professional organisation, business league, chamber of commerce, labour organisation, agricultural or horticultural organisation, civic league or an organisation operated exclusively for the promotion of social welfare;
med hensyn til en fysisk person enhver gyldig dokumentation udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune), der omfatter personens navn, og som typisk anvendes til identifikationsformål
it is exempt from income tax in its jurisdiction of residence (a Member State, Monaco or other jurisdiction);
med hensyn til en Enhed enhver gyldig dokumentation udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune), der omfatter Enhedens navn og enten adressen på dens hovedkontor i den jurisdiktion (en medlemsstat, Monaco eller anden jurisdiktion), hvor den hævder at være hjemmehørende, eller i den jurisdiktion (en medlemsstat, Monaco eller anden jurisdiktion), hvor Enheden blev registreret eller oprettet
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
et revideret årsregnskab, en tredjeparts kreditrapport, en konkursbegæring eller en rapport fra en værdipapirtilsynsmyndighed.
the applicable laws of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or the NFE's formation documents do not permit any income or assets of the NFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFE's charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFE has purchased; and
Med hensyn til en Allerede eksisterende enhedskonto har enhver medlemsstat eller Monaco mulighed for at tillade, at Indberettende finansielle institutter som Bevisdokument anvender enhver klassificering i det Indberettende finansielle instituts arkiver på Kontohaveren, som er fastlagt på grundlag af et standardiseret branchekodesystem, som er registreret af det Indberettende finansielle institut i overensstemmelse med dets normale forretningspraksis med henblik på AML/KYC-procedurer eller andre reguleringsmæssige formål (bortset fra skattemæssige formål), og som er foretaget af det Indberettende finansielle institut inden den dato, hvor den finansielle konto er klassificeret som en Allerede eksisterende konto, forudsat at det Indberettende finansielle institut ikke ved eller ikke har grund til at vide, at en sådan klassificering er forkert eller upålidelig.
the applicable laws of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or the NFE's formation documents require that, upon the NFE's liquidation or dissolution, all of its assets be distributed to a Governmental Entity or other non-profit organisation, or escheat to the government of the NFE's jurisdiction of residence (a Member State, Monaco or other jurisdiction) or any political subdivision thereof.
Udtrykket »standardiseret branchekodesystem« betyder et kodesystem, der anvendes til at klassificere virksomheder efter virksomhedstype til andre formål end skattemæssige formål.
E. Miscellaneous
Europa-Kommissionen kan koordinere videregivelsen af meddelelserne fra medlemsstaterne til Monaco, og Europa-Kommissionen fremsender meddelelsen fra Monaco til alle medlemsstater.
The term ‘Account Holder’ means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
AFDELING IX
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Annex, and such other person is treated as holding the account.
EFFEKTIV GENNEMFØRELSE
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
Hver medlemsstat og Monaco skal have indført regler og administrative procedurer for at sikre en effektiv gennemførelse og overholdelse af de procedurer for indberetning og passende omhu, der er anført ovenfor, herunder:
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
regler, der skal forhindre, at Finansielle institutter, personer eller mellemmænd indfører en praksis, der har til formål at omgå procedurerne for indberetning og passende omhu
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
regler, der forpligter Indberettende finansielle institutter til at føre registre over de skridt, der er taget, og de beviser, der er anvendt under udførelsen af procedurerne for indberetning og passende omhu, og passende foranstaltninger til at fremskaffe disse registre
The term ‘AML/KYC Procedures’ means the customer due diligence procedures of a Reporting Financial Institution pursuant to the anti-money laundering or similar requirements to which such Reporting Financial Institution is subject.
administrative procedurer til at kontrollere Indberettende finansielle institutters overholdelse af procedurerne for indberetning og passende omhu, administrative procedurer, der skal følges op i samarbejde med det Indberettende finansielle institut, hvis der indberettes ikkedokumenterede konti
The term ‘Entity’ means a legal person or a legal arrangement, such as a corporation, partnership, trust, or foundation.
administrative procedurer til at sikre, at de Enheder og konti, som er defineret i national lovgivning som Ikkeindberettende finansielle institutter og Undtagne konti, fortsat frembyder en lav risiko for at blive anvendt til skatteunddragelse, og
An Entity is a ‘Related Entity’ of another Entity if (i) either Entity controls the other Entity, (ii) the two Entities are under common control, or (iii) the two Entities are Investment Entities described in subparagraph A(6)(b) under common management, and such management fulfils the due diligence obligations of such Investment Entities.
effektive håndhævelsesbestemmelser i tilfælde af manglende overholdelse.
For this purpose control includes direct or indirect ownership of more than 50 per cent of the vote and value in an Entity.
BILAG II
The term ‘TIN’ means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
SUPPLERENDE REGLER FOR INDBERETNING OG PASSENDE OMHU FOR OPLYSNINGER OM FINANSIELLE KONTI
The term ‘Documentary Evidence’ includes any of the following:
Ændring i omstændighederne
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (a Member State, Monaco or other jurisdiction) in which the payee claims to be a resident;
En »ændring i omstændighederne« omfatter enhver ændring, der medfører nye oplysninger vedrørende en persons status, eller på anden måde er i modstrid med personens status.
with respect to an individual, any valid identification issued by an authorised government body (for example, a government or agency thereof, or a municipality), that includes the individual's name and is typically used for identification purposes;
En ændring i omstændighederne omfatter desuden enhver ændring eller tilføjelse af oplysninger til Kontohaverens konto (herunder tilføjelse, udskiftning eller andre ændringer i forbindelse med en Kontohaver) eller enhver ændring eller tilføjelse af oplysninger til en konto med tilknytning til en sådan konto (under anvendelse af reglerne om kontosammenlægning, der er beskrevet i afdeling VII, afsnit C, punkt 1-3, i bilag I), hvis en sådan ændring eller tilføjelse af oplysninger påvirker Kontohaverens status.
with respect to an Entity, any official documentation issued by an authorised government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (a Member State, Monaco or other jurisdiction) in which it claims to be a resident or the jurisdiction (a Member State, Monaco or other jurisdiction) in which the Entity was incorporated or organised;
Hvis et Indberettende finansielt institut har anvendt bopælsadressetesten beskrevet i afdeling III, afsnit B, punkt 1, i bilag I, og der er sket en ændring i omstændighederne, som bevirker, at det Indberettende finansielle institut får viden om eller grund til at vide, at det oprindelige Bevisdokument (eller anden tilsvarende dokumentation) er forkert eller upålideligt, skal det Indberettende finansielle institut senest den sidste dag i det relevante kalenderår eller anden relevant indberetningsperiode eller 90 kalenderdage efter meddelelsen eller opdagelsen af en sådan ændring i omstændighederne indhente en egenerklæring og et nyt Bevisdokument, der kan fastlægge Kontohaverens skattemæssige hjemsted(er).
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
Hvis det Indberettende finansielle institut ikke kan fremskaffe egenerklæringen og det nye Bevisdokument inden denne dato, skal det Indberettende finansielle institut anvende proceduren for søgning i elektroniske aktiver som beskrevet i afdeling III, afsnit B, punkt 2-6, i bilag I.
With respect to a Pre-existing Entity Account, each Member State or Monaco shall have the option to allow Reporting Financial Institutions to use as Documentary Evidence any classification in the Reporting Financial Institution's records with respect to the Account Holder that was determined based on a standardised industry coding system, that was recorded by the Reporting Financial Institution consistent with its normal business practices for purposes of AML/KYC Procedures or another regulatory purposes (other than for tax purposes) and that was implemented by the Reporting Financial Institution prior to the date used to classify the Financial Account as a Pre-existing Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
Egenerklæring til Nye enhedskonti
The term ‘standardised industry coding system’ means a coding system used to classify establishments by business type for purposes other than tax purposes.
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 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.
Et Finansielt instituts hjemsted
SECTION IX
Et Finansielt institut er »hjemmehørende« i en medlemsstat, Monaco eller en anden Deltagende jurisdiktion, hvis det er underlagt lovgivningen i denne medlemsstat, Monaco eller en anden Deltagende jurisdiktion (dvs. den Deltagende jurisdiktion er i stand til at håndhæve det Finansielle instituts indberetningspligt).
EFFECTIVE IMPLEMENTATION
Generelt er et Finansielt institut, der er skattemæssigt hjemmehørende i en medlemsstat, Monaco eller en anden Deltagende jurisdiktion, underlagt lovgivningen i denne medlemsstat, Monaco eller en anden Deltagende jurisdiktion og er dermed et Finansielt institut i en medlemsstat, et Finansielt institut i Monaco eller et Finansielt institut i en anden Deltagende jurisdiktion.
Each Member State and Monaco 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:
En trust, der er et Finansielt institut (uanset om det er skattemæssigt hjemmehørende i en medlemsstat, Monaco eller en anden Deltagende jurisdiktion), anses for at være underlagt lovgivningen i en medlemsstat, Monaco eller en anden Deltagende jurisdiktion, hvis en eller flere af dens forvaltere er hjemmehørende i denne medlemsstat, Monaco 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, Monaco eller en anden Deltagende jurisdiktion), fordi den er skattemæssigt hjemmehørende i denne anden Deltagende jurisdiktion.
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
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, Monaco eller en anden Deltagende jurisdiktion, og det er således et Finansielt institut i en medlemsstat, Monaco eller en anden Deltagende jurisdiktion, hvis:
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 and adequate measures to obtain those records;
det er registreret i henhold til lovgivningen i den pågældende medlemsstat, Monaco eller en anden Deltagende jurisdiktion
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;
ledelsen (herunder den faktiske ledelse) har hjemsted i den pågældende medlemsstat, Monaco eller en anden Deltagende jurisdiktion eller
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
det er underlagt finansielt tilsyn i den pågældende medlemsstat, Monaco eller en anden Deltagende jurisdiktion.
effective enforcement provisions to address non-compliance.
Når et Finansielt institut (bortset fra en trust) er hjemmehørende i to eller flere Deltagende jurisdiktioner (en medlemsstat, Monaco 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.
ANNEX II
Konti, der føres af et Finansielt institut
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
Generelt anses en konto for at være en konto, der føres af et Finansielt institut på følgende måde:
Change in circumstances
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)
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 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)
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 andel i egenkapital eller gæld i det Finansielle institut, der udgør en Finansiel konto: i form af en konto, der føres af det pågældende Finansielle institut
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 latest on 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 Forsikringsaftale med kontantværdi eller en Annuitetsaftale: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende aftalen.
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.
Truster, der er Passive NFE'er
Self-certification for New Entity Accounts
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.
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.
Adresse på Enhedens hovedkontor
Residence of a Financial Institution
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, Monaco eller anden jurisdiktion, hvori Enheden hævder at være hjemmehørende, eller i den medlemsstat, Monaco eller anden jurisdiktion, hvori Enheden blev registreret eller oprettet.
A Financial Institution is ‘resident’ in a Member State, Monaco or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
Adressen på Enhedens hovedkontor er normalt det sted, hvor den faktiske ledelse er beliggende.
In general, where a Financial Institution is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Monaco or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Monaco Financial Institution or another Participating Jurisdiction 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 the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Monaco or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Monaco or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Monaco 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 (a Member State, Monaco or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Endvidere er en adresse, der er opgivet med instrukser om at opbevare al post til den pågældende adresse, ikke adressen på Enhedens hovedkontor.
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, Monaco or another Participating Jurisdiction and it is, thus, a Member State, Monaco or another Participating Jurisdiction Financial Institution if:
BILAG III
it is incorporated under the laws of the Member State, Monaco or another Participating Jurisdiction;
YDERLIGERE DATABESKYTTELSESFORANSTALTNINGER HVAD ANGÅR BEHANDLING AF DATA, DER INDSAMLES OG UDVEKSLES INDEN FOR RAMMERNE AF DENNE AFTALE
it has its place of management (including effective management) in the Member State, Monaco or another Participating Jurisdiction; or
I denne aftale forstås der ved følgende udtryk:
it is subject to financial supervision in the Member State, Monaco or another Participating Jurisdiction.