English: disposition dayGerman translation: Verfügungsstichtag 
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English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Canadian testament | | English term or phrase: disposition day | Ein Satz aus einem kanadischen Testament:
In diesem Absatz geht es um 'elections, determinations, and designations permitted by any statute by the Parliament of government of Canada', die dem Nachlassverwalter überlassen bleiben:
"Specifically, and without limiting the generality of the foregoing, my trustees are empowered to make an election or elections contemplated by or provided for in subsection 104 (5.2) of the Income Tax Canada, or any similar or successor section (an election to defer the deemed "***disposition day ***") and subsection 104(14)Income Tax Canada, or any similar or successor section (a "preferred beneficary election"), as they in their absolute discretion consider to be in the best interests of my estate as a whole or to be in keeping with the purposes of this my Will."
'election' habe ich provisorisch als 'Entscheidungen treffen übersetzt.
Näheres zum 'disposition day' habe ich hier gefunden:
"Where a trust files an election under this subsection in prescribed form with the Minister within 6 months after the end of a taxation year of the trust that includes a day before 1999 (in this subsection referred to as the "disposition day") that would, but for this subsection, be determined in respect of the trust under paragraph 104(4)(a.1) in the case of a trust described in that paragraph, or under paragraph 104(4)(b) in any other case, and there is an exempt beneficiary under the trust on the disposition day"
http://laws.justice.gc.ca/en/I-3.3/67380.html
...weiß aber immer noch nicht, welches der passende deutsche Begriff sein würde ;(
Vielen Dank f. Eure Vorschläge.
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| | | Verfügungsstichtag | Explanation:
Habe dazu über irisches Erbrecht gefunden: "gemäß Section
739(B) des Taxes Consolidation Act von 1997 ist die Übertragung eines Fondsanteils
als Bestandteil einer Schenkung oder Erbschaft von der Schenkungs- und Erbschaftsteuer
befreit, wenn weder der Schenker/Erblasser am Verfügungsstichtag noch der
Erbe oder Beschenkte am Stichtag der Schenkung oder Erbschaft weder in Irland ansässig
noch hier gewöhnlich ansässig ist.." |
| Selected response from:
 Hans G. Liepert
Switzerland
| Note from asker to answererWunderbar, tausend Dank und merci vielmals;)
4 KudoZ points were awarded for this answer |
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The translation workplace 
peer agreement (net): +2
