natgillin/translations-raw huggingface dataset:
I denne henseende omfatter kontrol direkte eller indirekte ejerskab af mere end 50 % af stemmerne og værdien i en Enhed.
it is established and operated in its jurisdiction of residence (being a Member State, Liechtenstein 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 (being a Member State, Liechtenstein 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;
Udtrykket »Skatteregistreringsnummer« betyder en Skattepligtigs identifikationsnummer (eller hvad der til praktiske formål svarer dertil i mangel af et Skatteregistreringsnummer).
it is exempt from income tax in its jurisdiction of residence (being a Member State, Liechtenstein or other jurisdiction);
Udtrykket »Bevisdokument« omfatter en eller flere af følgende:
it has no shareholders or members who have a proprietary or beneficial interest in its income or assets;
en hjemlandsattest udstedt af et autoriseret myndighedsorgan (f.eks. en statslig myndighed, et andet offentligt organ eller en kommune) i jurisdiktionen (en medlemsstat, Liechtenstein eller anden jurisdiktion), hvori betalingsmodtageren hævder at være hjemmehørende
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Liechtenstein 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 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
the applicable laws of the NFE's jurisdiction of residence (being a Member State, Liechtenstein 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 (being a Member State, Liechtenstein or other jurisdiction) or any political subdivision thereof.
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, Liechtenstein eller anden jurisdiktion), hvor den hævder at være hjemmehørende, eller i den jurisdiktion (en medlemsstat, Liechtenstein eller anden jurisdiktion), hvor Enheden blev registreret eller oprettet
E. Miscellaneous
et revideret årsregnskab, en tredjeparts kreditrapport, en konkursbegæring eller en rapport fra en værdipapirtilsynsmyndighed.
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.
Med hensyn til en Allerede eksisterende enhedskonto kan Indberettende finansielle institutter som Bevisdokument anvende 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.
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.
Udtrykket »standardiseret branchekodesystem« betyder et kodesystem, der anvendes til at klassificere virksomheder efter virksomhedstype til andre formål end skattemæssige formål.
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.
AFDELING IX
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.
EFFEKTIV GENNEMFØRELSE
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.
Hver medlemsstat og Liechtenstein 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:
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.
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 ovennævnte procedurer, og passende foranstaltninger til at fremskaffe disse registre
An Entity is a “Related Entity” of another Entity if (a) either Entity controls the other Entity; (b) the two Entities are under common control; or (c) the two Entities are Investment Entities described in subparagraph A(6)(b), are under common management, and such management fulfils the due diligence obligations of such Investment Entities.
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
For this purpose control includes direct or indirect ownership of more than 50 % of the vote and value in an Entity.
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
The term “TIN” means Taxpayer Identification Number (or functional equivalent in the absence of a Taxpayer Identification Number).
effektive håndhævelsesbestemmelser i tilfælde af manglende overholdelse.
The term “Documentary Evidence” includes any of the following:
AFSNIT X
a certificate of residence issued by an authorised government body (for example, a government or agency thereof, or a municipality) of the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the payee claims to be a resident.
GENNEMFØRELSESDATOER FOR SÅ VIDT ANGÅR INDBERETTENDE FINANSIELLE INSTITUTTER, DER ER BELIGGENDE I ØSTRIG
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.
For så vidt angår Indberettende finansielle institutter, der er beliggende i Østrig, bør alle henvisninger til »2016« og »2017« i dette bilag læses som henvisninger til henholdsvis »2017« og »2018«.
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 (being a Member State, Liechtenstein or other jurisdiction) in which it claims to be a resident or the jurisdiction (being a Member State, Liechtenstein or other jurisdiction) in which the Entity was incorporated or organised.
For så vidt angår Allerede eksisterende konti, som indehaves af Indberettende finansielle institutter, der er beliggende i Østrig, bør alle henvisninger til »den 31. december 2015« i dette bilag læses som henvisninger til »den 31. december 2016«.
any audited financial statement, third-party credit report, bankruptcy filing, or securities regulator's report.
BILAG II
With respect to a Preexisting Entity Account, Reporting Financial Institutions may 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 Preexisting Account, provided that the Reporting Financial Institution does not know or does not have reason to know that such classification is incorrect or unreliable.
SUPPLERENDE REGLER FOR INDBERETNING OG PASSENDE OMHU FOR OPLYSNINGER OM FINANSIELLE KONTI
The term “standardised industry coding system” means a coding system used to classify establishments by business type for purposes other than tax purposes.
Ændring i omstændighederne
SECTION IX
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.
EFFECTIVE IMPLEMENTATION
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.
Each Member State and Liechtenstein 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 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).
rules to prevent any Financial Institutions, persons or intermediaries from adopting practices intended to circumvent the reporting and due diligence procedures;
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.
rules requiring Reporting Financial Institutions to keep records of the steps undertaken and any evidence relied upon for the performance of the above procedures and adequate measures to obtain those records;
Egenerklæring til Nye enhedskonti
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;
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.
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
Et Finansielt instituts hjemsted
effective enforcement provisions to address non-compliance.
Et Finansielt institut er »hjemmehørende« i en medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion, hvis det er underlagt lovgivningen i denne medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion (dvs. den Deltagende jurisdiktion er i stand til at håndhæve det Finansielle instituts indberetningspligt).
SECTION X IMPLEMENTATION DATES AS REGARDS REPORTING FINANCIAL INSTITUTIONS LOCATED IN AUSTRIA
Generelt er et Finansielt institut, der er skattemæssigt hjemmehørende i en medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion, underlagt lovgivningen i denne medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion, og dermed er det et Finansielt institut i en medlemsstat, et liechtensteinsk Finansielt institut eller et Finansielt institut i en anden Deltagende jurisdiktion.
In the case of Reporting Financial Institutions located in Austria, all references to “2016” and “2017” in this Annex should be read as references to “2017” and “2018” respectively.
En trust, der er et Finansielt institut (uanset om det er skattemæssigt hjemmehørende i en medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion), anses for at være underlagt lovgivningen i en medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion, hvis en eller flere af dens forvaltere er hjemmehørende i denne medlemsstat, Liechtenstein 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, Liechtenstein eller en anden Deltagende jurisdiktion), fordi den er skattemæssigt hjemmehørende i denne anden Deltagende jurisdiktion.
In the case of Preexisting Accounts held by Reporting Financial Institutions located in Austria, all references to “31 December 2015” in this Annex should be read as references to “31 December 2016”.
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, Liechtenstein eller en anden Deltagende jurisdiktion, og det er således et Finansielt institut i en medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion, hvis:
ANNEX II
det er registreret i henhold til lovgivningen i den pågældende medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion
COMPLEMENTARY REPORTING AND DUE DILIGENCE RULES FOR FINANCIAL ACCOUNT INFORMATION
ledelsen (herunder den faktiske ledelse) har hjemsted i den pågældende medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion eller
Change in circumstances
det er underlagt finansielt tilsyn i den pågældende medlemsstat, Liechtenstein eller en anden Deltagende jurisdiktion
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.
Når et Finansielt institut (bortset fra en trust) er hjemmehørende i to eller flere Deltagende jurisdiktioner (en medlemsstat, Liechtenstein 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.
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.
Ført konto
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.
Generelt anses en konto for at føres af et Finansielt institut på følgende måde:
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 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)
Self-certification for New Entity Accounts
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)
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 andel i egenkapital eller gæld i det Finansielle institut, der udgør en Finansiel konto: af dette Finansielle institut
Residence of a Financial Institution
en Forsikringsaftale med kontantværdi eller en Annuitetsaftale: af det Finansielle institut, der er forpligtet til at foretage betalinger vedrørende aftalen.
A Financial Institution is “resident” in a Member State, Liechtenstein or another Participating Jurisdiction if it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction (i.e., the Participating Jurisdiction is able to enforce reporting by the Financial Institution).
Truster, der er Passive NFE'er
In general, where a Financial Institution is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction, it is subject to the jurisdiction of such Member State, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State Financial Institution, Liechtenstein Financial Institution or another Participating Jurisdiction 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 the case of a trust that is a Financial Institution (irrespective of whether it is resident for tax purposes in a Member State, Liechtenstein or another Participating Jurisdiction), the trust is considered to be subject to the jurisdiction of a Member State, Liechtenstein or another Participating Jurisdiction if one or more of its trustees are resident in such Member State, Liechtenstein 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, Liechtenstein or another Participating Jurisdiction), because it is resident for tax purposes in such other Participating Jurisdiction.
Adresse 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, Liechtenstein or another Participating Jurisdiction and it is, thus, a Member State, Liechtenstein or another Participating Jurisdiction Financial Institution if:
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, Liechtenstein eller anden jurisdiktion, hvori Enheden hævder at være hjemmehørende, eller i den medlemsstat, Liechtenstein eller anden jurisdiktion, hvori Enheden blev registreret eller oprettet.
it is incorporated under the laws of the Member State, Liechtenstein or another Participating Jurisdiction;
Adressen på Enhedens hovedkontor er normalt det sted, hvor den faktiske ledelse er beliggende.
it has its place of management (including effective management) in the Member State, Liechtenstein or another Participating Jurisdiction; or
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 is subject to financial supervision in the Member State, Liechtenstein or another 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.
Where a Financial Institution (other than a trust) is resident in two or more Participating Jurisdictions (being a Member State, Liechtenstein 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 Republikken Polen: Minister Finansów eller en befuldmægtiget repræsentant
Account maintained
i Den Portugisiske Republik: O Ministro das Finanças eller en befuldmægtiget repræsentant
In general, an account would be considered to be maintained by a Financial Institution as follows:
i Rumænien: Președintele Agenției Naționale de Administrare Fiscală eller en bemyndiget 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 Republikken Slovenien: Minister za 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).