| English term or phrase: benefits | Aus einer Kanzleikorrespondenz (Steuerberater), in der die Fragen des Mandanten (brit. Konzernunternehmen) bezüglich einer Übertragung eines Schweizer Unternehmens an ein österreichisches (mit brit. Mutterkonzern) beantwortet werden:
Q: I understand that Swiss XX would need to be held by Austria for a minimum of 3 years, but *benefits* are available in each year (you don't have to wait until year 3 to receive them).
A: *Benefits* are available from the beginning, you are right if the shareholding were not held for a minimum of 3 years, everything would have to be cancelled, also the first years backwards (§9 (10) KStG).
(wild guess:) Sind das "Steuererleichterungen"?
Vielen Dank im Voraus! |
| Ines LassnigKudoZ activityQuestions: 200 ( 1 open) ( 3 without valid answers) ( 8 closed without grading) Answers: 19
| Local time: 06:32
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The translation workplace 
peer agreement (net): +5