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  3. Law: Taxation & Customs

Abzugsverfahren unterlegen

English translation: subject to VAT withholding procedure

11:03 Oct 10, 2001
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Abzugsverfahren unterlegen
This is in connection with the rules applying to foreign companies reclaiming German VAT. This is a condition for being eligible to make a claim 'sofern die auslaendischen Unternehmen in Deutschland nur Umsaetze ausgefuehrt haben, die dem Abzugsverfahren unterlegen haben'
JMcKechnie
Local time: 02:26
English translation:subject to VAT withholding procedure
Explanation:
Per Woywode, Rechnungslegung und Steuern,
Abzugsverfahren = VAT withholding procedure

This is supported by the following excerpt (from an Austrian source).

VAT Withholding Procedure
If a non-resident entrepreneur performs taxable supply of goods and services (except the services under the reverse charge) in Austria, every recipient must withhold and pay the VAT in name and on account of the supplier to the tax authority, as he is personally liable for the pay-ment. In this connex tax liability does not mean, that the tax debt shifts over to the recipient, but if the foreign entrepreneur will not pay the VAT, the tax authority could claim this VAT from the recipient of the supply/service. Foreign entrepreneurs are not excluded from this withholding procedure.
[PDF] www.kpmg.co.at/at/native/media/invest2000.pdf


HTH
Selected response from:

Ulrike Lieder (X)
Local time: 18:26
Grading comment
Many thanks for your help and the info from the website.
4 KudoZ points were awarded for this answer



Summary of answers provided
5subject to VAT withholding procedure
Ulrike Lieder (X)
4subject of the deduction procedure
Maya Jurt


  

Answers


10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
subject of the deduction procedure


Explanation:
...provided that the foreign companies in Germany exclusively declared revenues
subjected to the deduction procedure.

Maya Jurt
Switzerland
Local time: 03:26
Native speaker of: Native in GermanGerman, Native in FrenchFrench
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1 hr   confidence: Answerer confidence 5/5
subject to VAT withholding procedure


Explanation:
Per Woywode, Rechnungslegung und Steuern,
Abzugsverfahren = VAT withholding procedure

This is supported by the following excerpt (from an Austrian source).

VAT Withholding Procedure
If a non-resident entrepreneur performs taxable supply of goods and services (except the services under the reverse charge) in Austria, every recipient must withhold and pay the VAT in name and on account of the supplier to the tax authority, as he is personally liable for the pay-ment. In this connex tax liability does not mean, that the tax debt shifts over to the recipient, but if the foreign entrepreneur will not pay the VAT, the tax authority could claim this VAT from the recipient of the supply/service. Foreign entrepreneurs are not excluded from this withholding procedure.
[PDF] www.kpmg.co.at/at/native/media/invest2000.pdf


HTH

Ulrike Lieder (X)
Local time: 18:26
Native speaker of: German
Grading comment
Many thanks for your help and the info from the website.
Login to enter a peer comment (or grade)



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