5. útbjóðingarumfar lat upp 11. juli 2019 og lat aftur 12. november 2019.

Gjald fyri umsókn:

Gjald fyri umsókn er DKK 20.000, og skal gjaldast til:

Jarðfeingi:
P/F Bank Nordik
SWIFT FIFBFOTX
acc. no 6460-2600058
IBAN FO31 6460 0002 6000 58
(ref. FEE 142571-2520-0700-0100)
Addressa:
Føroya Gjaldstova
Kvíggjartún 1
FO-160 Argir
Faroe Islands
Eitt kopi av kvittanini skal viðheftast í umósknini

Skattaviðurskiftið

Profitability (Internal rate of return – post normal hydrocarbon income tax)

Company income tax:
27% of Taxable Income
Deductibles:
– Costs
– Investments (30% depreciation/year)
18% Tax on Company Income from other activities

SPECIAL TAX:
Rate-of-Return based (ROR)
– Higher return, higher special tax
Calculation basis: Cash flow
Special Tax Rates:
– ROR < 20% 0% Special Tax
– ROR < 25% 10% Special Tax
– ROR < 30% 25% Special Tax
– ROR > 30% 40% Special Tax

Deductibles:
– Costs and investments
– Company Income Tax
– Not interest

Ring-fence (field basis)