Garðar Valdimarsson

Garðar Valdimarsson

Attorney - Partner

gardarv@lex.is

Garðar Valdimarsson became a partner in LEX in June 2017. He has worked in the field of taxation since his graduation in accounting and law from the University of Iceland and post-graduation study in tax law at the University of Copenhagen in 1976.

Practice area

Garðar Valdimarsson

Garðar Valdimarsson became a partner in LEX in June 2017. He has worked in the field of taxation since his graduation in accounting and law from the University of Iceland and post-graduation study in tax law at the University of Copenhagen in 1976.
He was admitted as a Supreme Court Attorney in 1999 and practiced law until 2008 when he became a partner at Deloitte in Iceland.
For a while, Garðar taught tax law at the University of Iceland and has written number of articles in the field of tax law.

Admitted to practice before:

  • The Supreme Court
  • The Appeal Court
  • The District Courts

Career

  • LEX since 2017
  • Deloitte 2008-2017
  • Taxis Attorneys 1999-2007
  • Appointed to the Appeal Commity on the decisions of the Financial Supervisory Authority in Iceland 1999 – 2006
  • Director of Internal Revenue 1986 – 1995 og 1997 – 1998
  • Chairman of the Icelandic Double Taxation Negotiation Commity 1995 – 1997
  • Director of Tax Investigation 1976 – 1986
  • Deputy at Ragnar Olafsson Supream Court Attorney and CPA. 1972 – 1974

Education

  • Supreme Court Attorney 1999
  • District Court Attorney 1979
  • PA 1975
  • Additional study in tax law at the University of Copenhagen 1974 – 1976
  • Cand juris from the University of Iceland 1972

Languages

  • English
  • Danish

Teaching

  • Tutor in tax law at the University of Iceland 1976 – 1980

Publications

  • On the origin and development of the provisions of the Icelandc income tax law on capital gains of real estates. Tímarit um endurskoðun og reikningshald, 2. tbl. 1976
  • The Icelandic tax system. Skatt udland, 7. tbl. 1994 Denmark
  • Icelandic rules on taxation of dividends with consideration of double taxation treaties. Álit, 1. tbl. 1996
  • New Nordic treaty on double taxation. Tímarit lögfræðinga, 4. tbl. 1997
  • International trading companies. European taxation, 11. tbl. 1999
  • Transfer Pricing. Tímarit lögfræðinga, 2. tbl. 2000
  • A location for international holding companies? European taxation, 6. tbl. 2001
  • Iceland – The new corporate tax regime, European taxation, 1. tbl. 2009
  • Taxation of employees options and the practice of tax authorities. 3. tbl. 2010
  • The new tenth. Úlfljótur, 4. tbl. 2014
  • Chapters on Iceland in European Taxation. IBFD f 1986 – 2010
  • Editor of Ulfljotur 1970 – 1971

Other activities

  • Member of the Student Academy of the University of Iceland 1969 – 1970
  • Vice- chairman of Orator 1970-1971
  • Member of International Fiscal Association from September 1982
  • Examiner of the financial accounts of the Icelandic Litterature Assosiation 2008 – 2016