The Present Perfect in the Icelandic language, or “Þáttahættur Lýsingarháttur Nuðinntíð”, reflects actions that have happened in the past but still have relevance to the present. In Icelandic, it is formed with the auxiliary verbs “hafa” or “vera” to have or to be, followed by the past participle. The auxiliary verb agrees with the subject, while the past participle agrees with the gender, number, and case of the subject or object.