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English to German translations [PRO]
Law/Patents - Law: Taxation & Customs / Instructions for Form W-8BEN | | English term or phrase: flow-through entity | Do not use Form W-8BEN if: [...] You are a foreign **flow-through entity**, other than a hybrid entity, claiming treaty benefits. Instead, provide Form W-8IMY, Certificate of Foreign Intermediary, Foreign **Flow-Through Entity**, or Certain U.S. Branches for United States Tax Withholding. However, if you are a partner, beneficiary, or owner of a **flow-through entity** and you are not yourself a **flow-through entity**, you may be required to furnish a Form W-8BEN to the **flow-through entity**.
A **flow-through entity** is a foreign partnership (other than a withholding foreign partnership), a foreign simple or foreign grantor trust (other than a withholding foreign trust), or, for payments for which a reduced rate of withholding is claimed under an income tax treaty, any entity to the extent the entity is considered to be fiscally transparent (see below) with respect to the payment by an interest holder's jurisdiction. |
|   Olaf ReibedanzKudoZ activityQuestions: 5573 ( 18 open) ( 5 without valid answers) ( 35 closed without grading) Answers: 3010
Argentina
| | Local time: 10:23
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| | transparente Rechtseinheit | Explanation:
I would leave it in English; it's not a German 'institutíon'.
Found only one German term upon googling "flow-through entity" for German,and the reverse search yielded the same doc. |
| Selected response from:
Teresa Reinhardt
United States
Local time: 06:23
| Grading comment Danke Teresa!
3 KudoZ points were awarded for this answer |
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The translation workplace 
