Glossary entry

German term or phrase:

steuerlicher Beteiligungsansatz

English translation:

amount of the equity interest/investment recognized for tax purposes

Added to glossary by Ted Wozniak
Aug 9, 2014 17:58
9 yrs ago
3 viewers *
German term

steuerlicher Beteiligungsansatz

German to English Bus/Financial Law: Taxation & Customs
Aufgrund der derzeit geltenden steuerlichen Bestimmungen kann davon ausgegangen werden, dass die aus einbehaltenen Gewinnen resultierenden Unterschiedsbeträge zwischen dem steuerlichen Beteiligungsansatz und dem anteiligen Eigenkapital der in den Konzernabschluss einbezogenen Tochterunternehmen im Wesentlichen steuerfrei bleiben.

Due to the currently applicable tax provisions, it can be assumed that the differences between the tax interest and the proportional equity of the subsidiaries included in the consolidated financial statement resulting from accumulated profits will essentially remain tax-free.

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Tax interest?
Change log

Aug 13, 2014 16:44: Ted Wozniak Created KOG entry

Proposed translations

+1
19 hrs
Selected

amount of the equity interest/investment recognized for tax purposes

and note that Abschluss is always plural in English (financial statementS).
Peer comment(s):

agree RobinB : Or simply "tax base"?
2 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks again!"
12 hrs

share in taxes

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1 day 2 hrs

tax threshold

The (minimum) amount at which a tax liability kicks in.
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1 day 11 hrs

tax obligation/taxable amout

I would say

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Note added at 1 day11 hrs (2014-08-11 05:33:51 GMT)
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amount
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