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English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs | | English term or phrase: rollover relief | | Context: reliefs for tax purposes including capital allowances and rollover relief. |
| | | Steuererleichterung durch Gewinnübertragung | Explanation:
Gewinnübertragung, d.h. die spätere Besteuerung eines zunächst nicht steuerbaren Veräußerungsgewinns wird durch einen Abzug von den Anschaffungskosten/Herstellungskosten eines neu erworbenen Wirtschaftsguts sichergestellt
sagt Pinkernell
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Note added at 26 mins (2005-03-03 22:24:44 GMT)
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In Deutschland wohl Steuererleichterung /-verlagerung durch Wiederbeschaffungsrücklage: Durch Bildung einer Wiederbeschaffungsrücklage soll die Besteuerung und Ausschüttung möglicher Scheingewinne vermieden werden. |
| Selected response from:
Hans G. Liepert
Switzerland
Local time: 15:29
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