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prestation appréciable en argent

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10:21 Mar 9, 2011

This question was closed without grading. Reason: Answer found elsewhere

French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / swiss tax system

French term or phrase: prestation appréciable en argent

The phrase "appréciable en argent" has been asked before (see http://www.proz.com/kudoz/french_to_english/finance_general/... and the answer was "fringe benefits", although reading the refs given, I don't think this is the best translation (rather of the phrase "avantages hors salaire").

This is a specific concept in the Swiss tax system, and makes the recipient liable to the impot anticipe.

See http://www.ma-societe.ch/fr/tout-sur-les-societes/impots-fis...

My document:

Avant la conclusion des accords précités, PS assura à GW, avis de droit a l'appui, que ceux-ci n'impliqueraient aucune conséquence au plan de l’impôt anticipé. Toutefois, dès le mois de novembre 2009, GW commença a nourrir des doutes sur ce point, notamment par le biais d'échanges qu'elle a eues avec son reviseur. PS avait obtenu de GW un montant supérieur a la valeur nominale de sa participation centre la cession de 8,75% du capital-actions. Des lors, il existait un risque que cet excédent de liquidation soit assimilé a une prestation appréciable en argent faite en faveur d'un actionnaire.

Thanks.

Wendy Leech KudoZ activity Questions: 728 (2 open) (2 without valid answers) (60 closed without grading) Answers: 181 United Kingdom
Local time: 19:37

Summary of answers provided

significant monetary benefit

David Wright

Discussion entries: 2

Answers

7 mins confidence:

significant monetary benefit

Explanation:
or "cash benefit". Given the context, I can't really see any other meaning.

David Wright
Austria
Local time: 20:37
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PRO pts in category: 11

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