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English to German translations [PRO] Bus/Financial - Law: Contract(s) / Austrian Körperschaftssteuergesetz
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).