Son or daughter?

Icelandic surnames are generally taken from parents.
Parents have up to six months to register the name of their child.
These need to be found on an approved list of around 36000 names. 
In 2019 the Gender Autonomy Act was passed in the Icelandic parliament allowing both boys and girls to be given any name on the official list regardless of gender.

There are inevitably some people whose circumstances don't fit the previous (or current) pattern.

Older surnames also predate any such customary patronymic adoption e.g. Halldor Laxness. Sometimes people with such names 'adopted' an Icelandic name as well.

People are also free to take the matrilineal name of course.

In 2019, an additional suffix of -bur was added for those who wanted to adopt a more gender neutral stance to their given / chosen name.

People can also choose both parents names e.g. the mayor of Rejkyavik, Dagur Bergþóruson Eggertsson, who is the son of Bergþóra and Eggert.

The two most common surnames in Iceland are Jónsdóttir and Jónsson

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