https://www.proz.com/kudoz/french-to-english/bus-financial/159621-les-pensions-servies-sous-forme-de-capital.html

les pensions servies sous forme de capital

English translation: Capital-sum pensions

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:les pensions servies sous forme de capital
English translation:Capital-sum pensions
Entered by: Steven Geller

22:24 Mar 6, 2002
French to English translations [PRO]
Bus/Financial / pensions
French term or phrase: les pensions servies sous forme de capital
I can't figure out the above phrase. Here's the section it appears in:

D'autre part, les cotisations patronales et salariales aux fonds de pension sont désormais fiscalement déductibles, les plus values dégagées sont exonérées et les pensions servies sous forme de capital sont partiellement exonérées.
mckinnc
Local time: 17:27
Capital-sum pensions
Explanation:
This is from an EU study (§ 2.2.4 of the document)

The English version reads...

Les cotisations aux régimes professionnels sont fiscalement déductibles tant pour le salarié que
pour son employeur. Les pensions servies sous forme de capital sont imposées au taux
uniforme de 16,5%, les pensions en rentes étant imposées au taux habituel 2 .




Contributions to occupational pension schemes are tax-deductible for both the employee and the
employer. Capital-sum pensions are taxed at a flat rate of 16,5% and annuities are taxed at the
standard rate
2
.


--------------------------------------------------
Note added at 2002-03-07 06:46:53 (GMT)
--------------------------------------------------

It was also harmonised into the laws of English and Wales as such...

House of Lords - Explanatory Note - [ Traduire cette page ]
... Orders for payment of capital sum: pensions lump sums. 12A.- (1) This section applies
where the court makes an order under section 8(2) of this Act for payment ...
www.parliament.the-stationery-office.co.uk/pa/ld199899/ldbi... 062/en/99062x-o.htm
Selected response from:

Steven Geller
Local time: 17:27
Grading comment
Thanks very much Steven and indeed all the other s who answered. I went with this in the end.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1the retirement benefits, allocated in the form of a lump sum
David Umpleby
4Capital-sum pensions
Steven Geller
4lump sum pension payouts, pensions paid (out) in a lump sum, lump sum pension payments
Nikki Scott-Despaigne
3retirement benefits received in form of stock options
swisstell


  

Answers


2 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
retirement benefits received in form of stock options


Explanation:
is the way I make this out

swisstell
Italy
Local time: 17:27
Native speaker of: German
PRO pts in pair: 921

Peer comments on this answer (and responses from the answerer)
agree  Dr. Chrys Chrystello
42 mins
  -> merci bien!

disagree  David Umpleby: how do you equate 'capital' with stock option?
1 hr
  -> stock options are equities and therefore capital - even though I grant you that this type of capital can be risky

agree  Erica Laughlin: I would go with this one rather than lump sum, since logically a lump sum payment wouldn't be tax-deductible, but stock options might be.
4 hrs
  -> thank you. Smart lady! Never forget the tax angle, even when doing translations .....

disagree  Steven Geller: It is from an EU study - the English version reads "capital sum pensions".
8 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
the retirement benefits, allocated in the form of a lump sum


Explanation:
capital = lump sum in UK English

David Umpleby
Local time: 17:27
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 80

Peer comments on this answer (and responses from the answerer)
agree  Guy Bray
49 mins

neutral  Steven Geller: It is from an EU study - the English version reads "capital sum pensions".
7 hrs
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Capital-sum pensions


Explanation:
This is from an EU study (§ 2.2.4 of the document)

The English version reads...

Les cotisations aux régimes professionnels sont fiscalement déductibles tant pour le salarié que
pour son employeur. Les pensions servies sous forme de capital sont imposées au taux
uniforme de 16,5%, les pensions en rentes étant imposées au taux habituel 2 .




Contributions to occupational pension schemes are tax-deductible for both the employee and the
employer. Capital-sum pensions are taxed at a flat rate of 16,5% and annuities are taxed at the
standard rate
2
.


--------------------------------------------------
Note added at 2002-03-07 06:46:53 (GMT)
--------------------------------------------------

It was also harmonised into the laws of English and Wales as such...

House of Lords - Explanatory Note - [ Traduire cette page ]
... Orders for payment of capital sum: pensions lump sums. 12A.- (1) This section applies
where the court makes an order under section 8(2) of this Act for payment ...
www.parliament.the-stationery-office.co.uk/pa/ld199899/ldbi... 062/en/99062x-o.htm


    Reference: http://europa.eu.int/comm/internal_market/fr/finances/pensio...
    Reference: http://europa.eu.int/comm/internal_market/en/finances/pensio...
Steven Geller
Local time: 17:27
PRO pts in pair: 1246
Grading comment
Thanks very much Steven and indeed all the other s who answered. I went with this in the end.
Login to enter a peer comment (or grade)

20 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
lump sum pension payouts, pensions paid (out) in a lump sum, lump sum pension payments


Explanation:
In context, you have any number of ways to express this one. A couple of possibilities :

Lump sum pension payout
Pension paid in a lump sum
Lump sum pension payment

http://www.taxgaga.com/pages/c-investments/lumpsumpensions.h...

There are two options available to retirees who received their lump sum pension payouts from their company.

www.guardian.co.uk/business/story/0,3604,543685,00.html

Mr Yurko's absence is explained because he received no "payoff", although he did take a lump sum pension payout of £3.8m.

http://money.guardian.co.uk/pensions/factsheet/0,1456,602428...







    Reference: http://www.taxgaga.com/pages/c-investments/lumpsumpensions.h...
    Reference: http://money.guardian.co.uk/pensions/factsheet/0,1456,602428...
Nikki Scott-Despaigne
Local time: 17:27
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 4638
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