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  3. Law: Taxation & Customs

Differenzbesteuerung

English translation: positive difference

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Differenzbesteuerung
English translation:positive difference
Entered by: sarahdillon (X)

00:43 Aug 11, 2006
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Investments, income tax
German term or phrase: Differenzbesteuerung
Explaining the income tax situation in Switzerland as it applies to private investors:

Steuerbarer Ertrag ist hier nicht nur der periodische Zins, sondern auch der bei Rückzahlung sowie der - unter bestimmten Voraussetzung - bei Veräußerung entrichtete einmalige Zins für die gesamte Laufzeit. Gerechnet wird der Unterschiedspreis zwischen Erwerb und Veräußerungsgewinn / Einlösungsertrag (Nettoverkaufsbetrag abzüglish Nettokaufbetrag = **Differenzbesteuerung**).

I've come up with the following:

Taxable earnings in this case include both recurrent yield and once-off income earned on the redemption or, in accordance with certain requirements, the sale or transfer of assets during their term. Tax is levied on the difference between the price on acquisition and the price on redemption / sale or transfer (the net acquisition price less the net purchase price = **taxable gross margin**)

I'm not 100% confident with "taxable gross margin" as a solution for "Differenzbesteuerung", as I feel like I've not quite got my head around the concept... Have I got this right, or am I way off the mark?

Reference (but not the same context) http://www.reutlingen.ihk.de//showMedia.php/2773/Umsatzsteue...

MTA
sarahdillon (X)
Australia
Local time: 16:44
positive difference
Explanation:
Sarah perhaps you could change around the English translation to "The entire positive difference between the purchase and the sale, repayment or redemption of the unit is regarded as interest."..as per this web ref.
Selected response from:

CathyBermingham
Ireland
Local time: 07:44
Grading comment
Thanks Cathy - that's just what I was looking for, and a great reference too! (found lots of other useful terminology there)
4 KudoZ points were awarded for this answer



Summary of answers provided
3margin tax
Julia Lipeles
3positive difference
CathyBermingham
2capital gains tax
Raghunathan Rajagopalan


Discussion entries: 1





  

Answers


20 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
differenzbesteuerung
margin tax


Explanation:
Items subject to margin tax (Differenzbesteuerung) and not separately marked in the catalogue will be subject to a 22% premium plus VAT at applicable rates ...
dorotheum.internationalauctioneers.com/lotbase/eng/kataloge/termsandconditions.html - 17k - Supplemental Result - Cached - Similar pages

Plenty of google hits for "margin tax"

Julia Lipeles
Local time: 02:44
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
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2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
capital gains tax


Explanation:
In this context it appears to be capital gains tax. Please see this link:

http://in.taxes.yahoo.com/primer_capitalgain.html



Raghunathan Rajagopalan
Local time: 12:14
Native speaker of: English
PRO pts in category: 16
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10 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
positive difference


Explanation:
Sarah perhaps you could change around the English translation to "The entire positive difference between the purchase and the sale, repayment or redemption of the unit is regarded as interest."..as per this web ref.


    Reference: http://www.eatlp.org/uploads/Public/2006_Swiss_Report.pdf
CathyBermingham
Ireland
Local time: 07:44
Works in field
Native speaker of: English
PRO pts in category: 4
Grading comment
Thanks Cathy - that's just what I was looking for, and a great reference too! (found lots of other useful terminology there)
Login to enter a peer comment (or grade)



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