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Erträge aus Ergebnisabführungsverträgen

English translation: income from group transfer agreements

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Erträge aus Ergebnisabführungsverträgen
English translation:income from group transfer agreements
Entered by: Elisabeth Moser
Options:
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- Include in personal glossary

16:27 Apr 6, 2008
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: Erträge aus Ergebnisabführungsverträgen
I got a real problem with the word Ergebnisabführungsvertrag

can't give you more context, because it is the header of a list
Below it says again: Erträge aus Ergebnisabführungsverträgen

I am grateful for any help.
Elisabeth Moser
United States
Local time: 03:14
income from profit and loss transfer agreements
Explanation:
Alles schon mal dagewesen - s.u. :-)


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Note added at 12 days (2008-04-19 09:42:42 GMT) Post-grading
--------------------------------------------------

Danke für den Hinweis - das ist aber m. E. faktisch dasselbe :-)
Selected response from:

Steffen Walter
Germany
Local time: 09:14
Grading comment
Steffen, please see my note.
Thanks and have a great weekend,
Lis
3 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1income from profit transfer agreements
Ted Wozniak
4 +2income from profit and loss transfer agreements
Steffen Walter
2gains from group relief agreementsxxxAdrian MM.


  

Answers


23 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
income from profit transfer agreements


Explanation:
The usual term is Gewinnabführungsvetrag but this is obviously the same thing

Ted Wozniak
United States
Local time: 02:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 722
Notes to answerer
Asker: Thanks Ted, you weren't that far of as well and it's always difficult to award points when one has one half right and the other the other half?! Have a great weekend, Lis P.S.: it dealt with group relief


Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter: See http://www.proz.com/kudoz/152452 and http://www.proz.com/kudoz/1061713 :-)
3 mins
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2 days6 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
gains from group relief agreements


Explanation:
Ergebnis is a profit or loss which can be surrendered to a parent or passed between parent and subsids. So what's generated are gains and losses - not income and expenditure.

I'm giving myself a low-confidence vote with little confidence that many others will understand group relief for tax purposes.



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Note added at 3 days14 hrs (2008-04-10 07:12:12 GMT)
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Also short for group relief *surrender* agreements: www.practicallaw.com/jsp/article.jsp?item=:12445577

Example sentence(s):
  • Der Ergebnisabführungsvertrag ist ein primär dem Steuerrecht entnommener Begriff, ... Gemäß § 9 Abs. 4 KStG 1988 ist der Ergebnisabführungsvertrag eine ...

    Reference: http://www.steuerverein.at/koerperschaftsteuer/04-einkommens...
    Reference: http://www.proz.com/kudoz/1061713
xxxAdrian MM.
Local time: 09:14
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 86
Notes to answerer
Asker: Thanks Tom, you weren't that far of, it's always difficult to award points when one has one half right and the other the other half?! Have a great weekend, Lis P.S.: it dealt with group relief

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25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
income from profit and loss transfer agreements


Explanation:
Alles schon mal dagewesen - s.u. :-)


--------------------------------------------------
Note added at 12 days (2008-04-19 09:42:42 GMT) Post-grading
--------------------------------------------------

Danke für den Hinweis - das ist aber m. E. faktisch dasselbe :-)


    Reference: http://www.proz.com/kudoz/german_to_english/law%3A_contracts...
    Reference: http://www.proz.com/kudoz/german_to_english/law:_contracts/1...
Steffen Walter
Germany
Local time: 09:14
Specializes in field
Native speaker of: Native in GermanGerman
PRO pts in category: 416
Grading comment
Steffen, please see my note.
Thanks and have a great weekend,
Lis
Notes to answerer
Asker: Vielen Dank für die Antwort, war aber nicht ganz richtig, denn es hatte mit group relief zu tun ... immer schwer Punkte zu vergeben, wenn jeder etwas richtig hat?! Noch ein schönes Wochenende, Lis


Peer comments on this answer (and responses from the answerer)
agree  RobinB: Important to get the "and loss" in their too
2 hrs
  -> Yes, indeed, to reflect the "Ergebnis" - it cuts both ways, as they say...

agree  Wagner Azevedo
1 day42 mins
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