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K #    NefndintelurnauWsynlegtaWtmabundinheimildrWherratilgreiWslusrstaksrekstrar    stuWningstileinkarekinna_fjlmiWa_ԀverWiafmrkuWnnarengerter9.gr.frumvarpsins,    meWtillguaWbrWabirgWakvWilgumumfjlmiWla.XarerlagttilaWkveWiWverWi   umskilyrWiYessaWgetanotiWsrstaksrekstrarstuWnings._Einkarekinn_Ԁ_fjlmiWill_Ԁskulim.a. wO  ekkiveravanskilummeWopinbergjld,skattaog_skattasektir_Ԁsemkomnarvoru_eindaga_ B  fyrirlokrs2019.Xmegi_lagWir_Ԁskattaroggjld_fjlmiWils_Ԁekkibyggjasttlunum    vegnavanskila_skattframtlum_ԀogskUrslum,Y.m.t._staWgreiWslugreinum_Ԁog_virWisauka   skattsskUrslum_ԀtilSkattsinssWastliWinYrjrWurenums;knbarsteWasWan_fjlmiWill_Ԁh;f {  starfsemiefYaWvarsWar.MltverWisrstaklegafyrirumYrupplUsingarsemskulileggja nF frammeWums;knum_rekstrarstuWning_ԀogaWupplUsingarnarskulistaWfestaraf_lggiltum_ 9 _endurskoWanda_.0samrmiviWframangreindskilyrWiskulirWherrareglugerWtilgreina  srstaklegahvaWaupplUsingarskulifylgjaums;knumfjlmiWlaum_rekstrarstuWning_,Y.m.t.  aWums;knumfylgiupplUsingarumgreitt_tryggingagjald_,_meWalfjlda_Ԁ_stWugilda_,fjlda r verktakaog_heildarfjrhW_ԀgreiWslnatilstarfsmannaogverktakavegna_miWlunar_Ԁfrttum e= og_frttatengdu_ԀefniriW2019.ViWkvrWunumfjrhWsrstaksrekstrarstuWningsskuli 0 m.a.litiWtillauna,fjldastarfsmannaog_verktakagreiWslna_Ԁvegna_miWlunar_Ԁfrttumog  _frttatengdu_Ԁefni_ritstj;rnum_ԀriW2019,tgfutWniogfjlbreytileikafjlmiWla.Endanlegt  hlutfallskulirWastaffjldaums;knaogaWsetjaskulihmarkstuWningtileinstakra i fjlmiWla.Bthlutunsrstaks_rekstrarframlags_ԀskulifaraframeigisWaren1.september2020. \4 TmabundinaukningviWthlutunlistamannalauna.    0frumvarpitilfjraukalagafyrirriW2020(724.ml,Yskj.1253)ergertrWfyriraWveita  250millj.kr._launasj;W_Ԁlistamannalj;sihrifafaraldursinssjlfstttstarfandilistamenn. `  MeW_framlaginu_ԀverWihgtaWtryggjalistamnnum_starfslaun_Ԁsemsamsvarar600_mnaWar S+! launum_ԀtilviWb;tar,viWYau1.600semerthlutaWvegnarsins2020,meWsmu_hlutfalls " skiptingu_ԀogkveWiWerum6.!11.gr.lagaumlistamannalaun,nr.57/2009. #   MeWhliWsj;nafframangreinduleggurnefndintilaWviWlgumlistamannalaunbtistnUtt  $ kvWitilbrWabirgWaYessefnisaWsamanlgWumstarfslaunumriW2020verWifjlgaWtma !W% bundiWr1.600_mnaWarlaunum_Ԁ2.200.XerlagttilaW_hlutfallsskipting_Ԁstarfslaunaog J""& styrkjaverWisamrmiviW6.!11.gr.laganna.NefndinrttaraWkvWinuereinungistlaW #' aWgildafyrirriW2020tilaWbregWastviWhrifumfaraldursins. #( Afmrkun_eingreiWslu_Ԁtilrorku-og_endurhfingarlfeyrisYega_. v%N!*   MeW21.gr.laganr.25/2020varbrWabirgWakvWiaukiWviWlgumalmannatryggingar, A&"+ nr.100/2007,YarsemkveWiWerumsrstaka_eingreiWslu_Ԁtilrorku-og_endurhfingar  '", lfeyrisYega_.0kvWinuervsaWtilYeirraeinstaklingasemhlutu_desemberuppb;t_Ԁrinu '#- 2019samkvmtreglugerWum_eingreiWslu_ԀtillfeyrisYegariW2019,nr.1199/2018.0lj;s (z$. hefurkomiWaWtilaWenginnfallimilliYiljaYessariaWgerWYurfieinnigaWvsatilYeirraein ( staklingasemeigarttorlofsuppb;triW2020skv.1.mgr.2.gr.reglugerWarum_ein  greiWslur_ԀtillfeyrisYegariW2020,nr.1124/2019.NefndinleggurYvtilbreytingarYess  efnis23.tlul.kvWistilbrWabirgWalgumumalmannatryggingar. a Gildistaka. b     NefndinleggurtilaW2.mlsl.10.gr.fallibrott.Breytinginer_tknilegs_ԀeWlisogekki  tlaWaWhafaefnisleghrif.   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ReglugerWumstuWningviWnUskpunarfyrirtki,nr.758/2011,meWsWaribreytingum. S+!   0umsgnfrKPMGehf.erbentmguleganannmarkaskilgreininguhugtaksins?_fjr " hagsvandi_ samkvmtreglugerWumstuWningviWnUskpunarfyrirtki,nr.758/2011,sem # getihafthrifYaWhvortflgeigirtttilskattfrdrttar.NefndinbeinirYvtilfjrmla-og  $ _efnahagsrWuneytisins_ԀaWendurskoWaskilgreininguhugtaksinsreglugerWinnimeWhliWsj;n !W% afYeimbendingumsemkomaframumsgnKPMGehf. J""& ЀEndurgreiWslavirWisaukaskatts. #(   NefndinhefurveriWhvtttilaWtakatilskoWunarfrekaritvkkun_rrWinu_ԀAllirvinna. $ ) NefndinnivarbentmikilvgiYessaWendurgreiWslavirWisaukaskattstakisrstaklegatil v%N!* _iWngreina_ԀYarsemkonurerumeirihluta,svosemhrgreiWslu,_snyrtigreina_Ԁog_fatabreytinga_. A&"+ NefndinnihefureinnigveriWbentaWslktgtiveriWfl;kiWframkvmdogYungt_vfum_  '", ogaWaWrarleiWiraWsamamarkikynnuaWveraheppilegri.0lj;si_framangreinds_Ԁbeinirnefnd '#- inYvtilfjrmla-og_efnahagsrWuneytisins_ԀaWtakasemfyrsttilskoWunarhvorttmabundiW (z$. _megilkkavirWisaukaskattkveWinna_Yj;nustugreina_Ԁsemsvonahttarum,Y.m.t._fatahnn ( unar_,_fataiWnaWar_,_hrsnyrta_Ԁog_snyrtifrWinga_.  Ѐ& a Skilgreining_fjrfestingaheimildum_Ԁlfeyrissj;Wa. a   0frumvarpinuerlagttilaWlfeyrissj;WumverWiheimiltaWeigaalltaW35%afhlutdeildar T, skrteinumeWahlutumsj;Wum'aԀumsameiginlegafjrfestingueWaeinstakrideildYeirra,Y;  aldreiumfram1%heildareignalfeyrissj;Wsins.NefndinhefurorWiWvrviWmismunandi  sj;narmiWumhvaWaskilningeigiaWleggjaYessa_heildareignatakmrkun_.Nefndinundir   strikaraWmeWkvWinuerlagttilaW1%hmarkiWtakitileignarhaldslfeyrissj;Wshverjum  X tilteknumsj;Wienekkiheildareignalfeyrissj;Wshlutumsj;WumsemheyraundirkvW K #  iW.     _Fyrirvarar_Ԁnefndarmanna.      J;nSteind;rValdimarsson,OddnUG.HarWard;ttir,SigmundurDavWGunnlaugsson,og wO  SmriMcCarthyskrifaundirlitYettameWfyrirvara.GerWverWurgreinfyrirfyrirvrum B  nefndarmannaYessumkafla.       J;nSteind;rValdimarsson. {    Almennt. nF   StaWaefnahagsmlaererfiWog;vissamikil.ViWYraWstWurermikilvgtaWgrpatil 9 aWgerWatilskemmritmatilaWdragartj;niogrvaumsvifhagkerfinu.EkkiersWur  mikilvgtaWtakadjarfarstefnum;tandiaWgerWirsemhafahriftillengritmaogskj;ta  styrkariogfjlbreyttaristoWumundirslensktatvinnu-ogefnahagslf.XaWmllumvera r lj;staWefnahagsfllokkar0slendingaerutWariogalvarlegrivegnaYessaWviWtreystum e= fargreinarsemeruviWkvmarfyrirytriaWstWum. 0   FrumvarpiWerg;Wragjaldavert,ogbreytingartillgurnefndarinnarsmuleiWis.Srstak  legajkvWarerubreytingarnarsemsnaaWstuWningiviWnUskpun.ViWreisntelurstuWning  viWnUskpun!ogfjrfestingarnUskpunarfyrirtkjum!veralykilatriWiYegarkemuraW i YvaWreisaefnahagYj;WarinnarviWnU.X;ermatViWreisnaraWfrumvarpiWgangiekki \4 n;gulangtogsekkin;gu_djarft_ԀYeimaWgerWumsemnauWsynlegarerutilYessaWmta ' _efnahagshremmingum_ԀYj;Warinnar.ErYvgerWur_fyrirvari_ԀviW_breytingartillgurnar_Ԁogeftir  farandibreytingarlagWarframtilviWb;tar.  Aukinn,_;tmabundinn_ԀstuWningurviWnUskpun. S+!   kvrWunnefndarinnarumhkkunfrdrttarfrlgWumtekjuskattivegnatlagWs " kostnaWarviWranns;knirogYr;unr25%35%fyrirltilogmeWalst;rfyrirtkierjkvW. # Samhengiermillifjrfestingarranns;knumogYr;unogefnahagslegrarvelsldar._Endur  $ greiWslurnar_ԀhvetjatilfrekarifjrfestinganUskpun,semertilYessfalliWaWverjastrf, !W% skapafleiristrfogauka_tflutningstekjur_ԀYj;Warinnar.LtilfyrirtkieigaY;ennbrattann J""& aWskjaogtilYessaWrrWiWnUtistYeimsemskildiermikilvgtaWheimildYeirratilfr #' drttarshkkuWfrekarogmuninema45%af_tlgWum_ԀkostnaWi. #( ____  samatmaerYrfaukinnihkkunhmarki_endurgreiWslna_ԀkostnaWarvegnarann $ ) s;knarogYr;unar.LeggurViWreisnYvtilaWYaWverWi1.500millj.kr.staW1.100millj.kr. v%N!* JafnframtaW_tmabinding_Ԁ_rrWanna_ԀverWiafnumin,endaerubreytingartillgurViWreisnar A&"+ tilYessfallnaraWstyWjaviWverWmta-og_atvinnuskpun_ԀtilframtWar.MeWsmurkumer  '", einniglagttilaW_tmabinding_Ԁheimildarlfeyrissj;Watilfjrfestingar_nUskpunarsj;Wum_Ԁs '#- felldbrott. (z$. __ԇ& a Lkkuntryggingagjalds (   AWlokumleggurViWreisntilaWnUttkvWibtistviWfrumvarpiW,semfelursrlkkun  tryggingagjalds.SbreytingertvYtt,annarsvegar25%lkkun'a(ztryggingagjaldssWustu  6mnuWirsins2020oghinsvegar75%lkkuntryggingagjalds12mnuWiaflaunum a Yeirrastarfsmannasemhefjastrfhj_gjaldskyldum_ԀaWilatmabilinuogerunatvinnuviW T, upphafrWningar.XessarbreytingarerutilYessfallnaraWdragar_launakostnaWi_Ԁatvinnu  rekendaogsamatmaaWdragarlagi_atvinnutryggingasj;W_Ԁsem_tryggingagjaldiW_Ԁrennur  tilaWWrumkostitilaWhluta.MeWYverskapaWurskUrhvatitilYessaWfjlgastrfumsem   eykurverWmtaskpunog_hagsld_ԀogdregurrYeirritgjaldaaukningusemfyrirsWeraW  X _atvinnutryggingasj;Wur_ԀYurfiaWmtanstumnuWum. K #  herslurViWreisnarvegnaCOVID-19.      0_meWferWum_ԀYingsinsaWgerWumrkisstj;rnarinnarvegnaCOVID-19munViWreisnaW   aukileggjaherslustuWningviWnUskpun,m.a.meWfrekari_m;tframlgum_Ԁrkisinstilfjr wO  festinga_lfvnlegum_Ԁ_sprotafyrirtkjum_,semlangterukominmeWfjrmgnunog B  _fjrfestingasamninga_Ԁenerunuppnmi.ViWreisnmuneinnigleggjahersluhrWunog    undirbning_verWmtaskapandi_ԀfjrfestingainnviWum,semogstuWningviWatvinnuYtttku   nmsmannaalmennumvinnumarkaWiyfirsumartmann.EruYauml,lktogbreytingarnar {  sem_fyrirvari_ԀYessifjallarum,tilYessfallnaraWstyrkjaslensktatvinnu-ogefnahagslfog nF _hagsld_ԀYj;Warinnar. 9    OddnUG.HarWard;ttir.   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J""&   SkortureryfirsUnogmatisamspiliaWgerWarkisstj;rnarinnar.MetaYarfhrifaWgerW #' annatillengriogskemmritmaatvinnulf,heimilinlandinu,_velferWarkerfiW_Ԁogrkissj;W. #( LngutmabrteraWkallatil_fjrmlarW_ԀsemskipaWersrfrWingumefnahagsmlumog $ ) hefurlagalegarskyldurgagnvartAlYingi._FjrmlarW_Ԁskv.10.gr.lagaumopinberfjrml v%N!* aWmetanauWsynYessaWrkisstj;rnsetjisrnUja_fjrmlastefnu_Ԁog_fjrmlatlun_ԀYegar A&"+ forsendurbrestaogflytjaAlYingiumYaWskUrslu.WurenlengraerhaldiWogfleiriaWgerWir  '", kynntarafhlfurkisstj;rnartilafgreiWsluAlYingisverWurslktmataWliggjafyrir. '#- _ (z$. &  Heimili,brnognmsmenn. (   MrgheimiliverWafyrirmiklumbsifjum,ekkisWurenfyrirtkiogallflestirlandsmenn  munufinnafyrirversnandiefnahagmeWanfaraldurinngenguryfir.Stj;rnvldverWaaW  mtatmabundnumrekstrarvandaheimilalktogfyrirtkja. a '(   MtaverWurbarnafjlskyldumsemorWiWhafafyrirmiklumtekjumissisrstaklega. T, GreiWslabarnab;tamiWastviWlaunrsins2019semgefurrangamyndafstWuYeirrasem  missthafavinnuna.XvttiaWbreytaviWmiWumfyrirtgreiWslubarnab;ta1.jnog1.  okt;berrogmiWaviWnverandistWubarnafjlskyldna.     Atvinnuleysisbtureruoflgar.XrverWuraWhkkaeinsogSamfylkinginleggurtilmeW  X breytingartillgu.Grunnatvinnuleysisbturhkkiumsmukr;nutluoglgstulaunsam K #  kvmtlfskjarasamningunum,hmarkstekjutrygginghkki2/3afmeWallaunum2019og    framfrslameWhverjubarnihkkiupp6%afgrunnatvinnleysisb;tum.EinnigerYrfaW    hlutfalltekjutengdraatvinnuleysisb;taafmeWaltaliheildarlaunahkkitmabundiWr70%   100%ogaWnmsmnnumsemekkifsumarstrfverWimttmeWatvinnuleysisb;tum. wO    AukYesshveturSamfylkingintilYessaWfrumvarpumhkkunlfeyristiljafnsviWlgstu B  taxtalfskjarasamningsinsverWisamYykktsemallrafyrst.FrumvarpiWereittafforgangs    mlumSamfylkingarinnarogmikilvgtskrefaWbetrikjrumaldraWraogryrkja.     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