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Appendix 2: PoAs in each country

Sector & Country
PoA title
Description of PoA
Health
Denmark
Medical authority (The collected data did not specify the three most frequently used PoAs)
View health data on behalf of another person, pick up prescribed medicine from the pharmacy. Typically used for elderly or incapacitated individuals. Gives the assignee authority to make medical treatment decisions on behalf of the assignor, incl. surgeries etc.
Finland
Prescription
Allows picking up prescribed medicine on behalf of another person.
Manage health info
View health data and access information and (re)schedule appointments
Handle social care matters
View social care related data, search for social services, receive information of decisions related to social care, and declare and receive data related to social care.
Iceland
Prescription
Allows picking up prescribed medicine on behalf of another person.
Representing children
Parents/Guardians have access to My pages on Heilsuvera.is for their children up to the age of 16
Norway
Representing children
This a power of attorney for people with parental responsibility (could be a parent or another guardian in general).
Execution power, e.g. Pick up medicine
This a power of attorney for natural persons.
It is used by guardians to access HelseNorge's services, which includes access to doctor appointments, communication with the doctor, receipts, test resultets, vaccine cards, patient travel, free pass ("frikort"), and more.
Decision power, e.g. Choosing between medical treatments
It is used by guardians to access HelseNorge's services, which includes access to doctor appointments, communication with the doctor, receipts, test resultets, vaccine cards, patient travel, free pass ("frikort"), and more.
Sweden
Prescription
Allows picking up prescribed medicine on behalf of another person.
Parent guardian
Legal guardians can act as representatives (assigner) for their child in contacts with the healthcare system via the 1177 Vårdguiden e-services. This means that they can carry out the child's tasks via their own login.
PoA Pick up medicine (Employees at healthcare providers)
A specific PoA that grants authorization for employees at healthcare providers to pick up medicine for an individual.
 Estonia
Prescription
Allows picking up prescribed medicine on behalf of another person, as well as ordering on e-pharmacies.
Manage health info
Viewing a patient’s health data in the health Portal.
Lithuania
Prescription
Allows picking up prescribed medicine on behalf of another person.
Review patient referrals
Allows patients to authorise specific individuals to manage their health-related matters. This authority can include access to medical records, reviewing vaccination schedules, collecting prescriptions, and submitting requests on behalf of the patient.
Latvia
Prescription
Allows picking up prescribed medicine on behalf of another person.
Decision and viewing power
Right to make treatment-related decisions for the patient, as well as to receive medical information
Taxation
Denmark
Manage tax info
Grants accountants or other trusted persons access to view and manage tax info on behalf of another person, submit annual tax returns, handle tax-related tasks, etc.
Finland
Handle all taxation matters
PoA to handle all taxation matters including making tax declarations and viewing tax information
Tax declaration
PoA to make tax declarations
Handle real estate tax matters
PoA to handle all real estate tax matters
Iceland
Returning VAT
Allows company representative to submit VAT returns on behalf of a business.
Pay
Grants authority to manage payroll tax obligations
Tax returns
Provides access to the tax administration's web portal, enabling representatives to file tax returns, access tax information, and perform other related tasks
Norway
Viewing, execution and decision power, power granted to access assignors bank account
The purpose of the PoA is to grant access to an individual who is competent to handle tax matters on your behalf. Can be a family member, an accountant, or a lawyer.
Limits to access information about salary and last year’s tax-return papers for assignors loan application
Cooperation between the bank and several public agencies is necessary to gather information for a loan application.
PoA to handle a dead person’s estate.
PoA automatically given to the public administration to handle the estate. Can be transferred to private person, should they decide to execute a private shift of estate. 
Sweden
Tax return
The Swedish tax agency offers a service where individuals and companies can give digital authorizations to another person or company, such as an accountant, to handle declarations, tax payments, and other tax matters.
Estonia
Manage tax info for legal or natural person
Manage tax info on behalf of another person or business, submit annual tax returns, handle tax-related tasks. Accountant access for legal persons includes rights to key applications necessary for fulfilling tax obligations.
Performing actions on behalf of a legal entity
The legal entity's access rights manager (assignor) in the e-services environment of the Estonian Tax and Customs Board has granted the individual (assignee) rights to perform actions not as a package, but as individual permissions. (execution power)
Access Rights of Management Board Members in the e-services environment
Access Rights (PoA) of Management Board Members in the e-services environment of the Estonian Tax and Customs Board. (decision power)
Lithuania
Access to look at taxation data, specific or all available taxation related forms within the system.
All PoAs can be customized not only by roles but also by exact forms that the person can have access to read, edit, send/receive on behalf of the legal person.
Submit certain or all available taxation related forms within the system or edit them
All PoAs can be customized not only by roles but also by exact forms that the person can have access to read, edit, send/receive on behalf of the legal person.
Possibility to add assignees
All PoAs can be customized not only by roles but also by exact forms that the person can have access to read, edit, send/receive on behalf of the legal person.
Latvia
Access to look in taxation data for natural persons
Grants accountants or other trusted persons access to view and manage tax info on behalf of another person, submit annual tax returns, handle tax-related tasks, etc.
Access to look in taxation data for legal persons
Grants accountants or other trusted persons access to view and manage tax info on behalf of another person, submit annual tax returns, handle tax-related tasks, etc.
Business
Denmark
Business authorization (Not specifically defined)
Allows an authorized person to execute business transactions, such as filing reports, applying for permits, or conducting administrative tasks, granting authorizations to other organizations and more.
Finland
Processing Salary Information
Allows for a representative to process and view salary information.
Customs clearance
PoA that allows for management of customs clearance matters
Application for company funding
With this authorisation, the assignee can handle business funding applications, their follow-up and payment requests on behalf of the delegate.
Iceland
Company Representation
Allows for CEO or other legal person to access company data, or act on behalf of the company.
Norway
Viewing, execution and decision power, power granted to access assignor’s bank account
The purpose of the PoA is to grant another person access to one`s bank account, typically to assist with the payment of bills and similar tasks.
Viewing power, e.g. gather information for assignor’s loan application
Cooperation between the bank and several public agencies is necessary to gather information for a loan application.
Viewing power, e.g. grants power to assignor’s bank and insurance companies for easier transition between companies
Grants power of attorney to the bank/insurance company when you want to switch banks/insurance companies.
Sweden
Company Signatory
Business owners can use digital authorizations to grant other individuals, such as accountants or employees, access to the company’s affairs with the Swedish Companies Registration Office (Bolagsverket), for example, to submit annual reports or make changes to company registrations.
Court case PoA
The purpose of the PoA is to act on behalf of another individual or company in a court case.
Estonia
Performing actions in bank
A member of the company's management board can create a business client account in the bank's self-service environment and then add representatives authorized to act on behalf of the company to view or perform operations related to the company's data in the bank's self-service portal.
Submitting statistical reports in the Statistics Office's self-service portal eSTAT.
A legal entity's authorized representative has the right to add data reporters, i.e., questionnaire responders, for their company.
PoA for entering and submitting the annual report
The authorized representative may grant PoA for the report entry and submission, for example, to an accountant(s). The accountant can input the data, monitor the signing of the report, and track when the auditor signs the opinion.
Lithuania
Checking a company's data in register
In the PoA registry, the CEO of the company, or in case of some legal person forms, person equal to that is the only person able to access company's data (view, edit, apply for, etc)
Completing and providing electronic sets of financial reports
In the PoA registry, the CEO of the company, or in case of some legal person forms, person equal to that is the only person able to access company's data (view, edit, apply for, etc)
Establishing a subsidiary
In the PoA registry, the CEO of the company, or in case of some legal person forms, person equal to that is the only person able to access company's data (view, edit, apply for, etc)
Latvia
Viewing power, e.g. checking a company's data in register
On the service portal of the Enterprise Register a legal entity can grant a certain amount of rights to a natural person to work on the portal with a legal entity profile (delegation).
Execution power, e.g. applying for a permit
A merchant can authorize a person to conclude transactions or perform commercial activities on behalf of the merchant.
Decision power, e.g. establishing a subsidiary
A merchant can authorize a person to conclude transactions or perform commercial activities on behalf of the merchant.