Tax and duty issues

The Faroese Board of Appeal handles appeals regarding decisions made by the Faroese Tax and Customs Authority (TAKS) in issues concerning customs, taxes, and duties. Individuals and businesses that have received a decision from TAKS may appeal the decision to the Faroese Board of Appeal. This is a broad area, and decisions may concern, for example, tax liability, pension contributions, alcohol importation, and much more. The Faroese Board of Appeal also handles appeals concerning decisions made by the Vehicle Administration on fees related to vehicle registration.

Relevant Considerations
An appeal to the Board must generally be submitted in writing and must be reasoned. It is important that the appealed decision is submitted along with any relevant documents. It is also important to note that the deadline for appeal is usually 4 weeks from the date the decision was received. In special cases, the deadline may be extended if valid reasons are provided.

Appeals in tax and duty issues to the Faroese Board of Appeal are free of charge. The aim is always to handle the appeal as quickly as possible, but it may take approximately 6 months before the case is fully processed and ready for a decision. As an appellant, you will be kept informed throughout the process.

If you have any questions or doubts about whether a decision in a tax or duty matter can be appealed to the Faroese Board of Appeal, or if you need further clarification, you are welcome to contact the Board, which is happy to provide guidance and answer your questions.

Legal Basis
The rules on appeals in tax and duty issues are set out in Parliamentary Act No. 61 of 2 May 2022 on Tax, Customs and Duty Administration.

The rules governing the activities of the Faroese Board of Appeal are set out in Parliamentary Act No. 147 of 25 November 2021 on the Faroese Board of Appeal and in Executive Order No. 161 of 14 December 2021 on the Rules of Procedure for the Faroese Board of Appeal.

The Faroese Board of Appeal
In tax and duty issues, the Faroese Board of Appeal typically consists of the Director and two jurists. The Board may seek advice from an expert during the preparation of a case. In addition, the Board may include one or more experts in its composition.

Expert advice in tax and duty issues is usually provided by individuals with specialized knowledge in accounting, finance, or labour market conditions. A list of the experts affiliated with the Board of Appeal can be found on the website. Click here to view the experts.

Contact

Appeals to the Faroese Board of Appeal must be sent to: 

Føroya Kærustovnur
Undir Hornabakka
Postboks 45
110 Tórshavn

or by email to: fks@fks.fo