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Lebensinteresse

English translation: center of vital interests

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Lebensinteresse
English translation:center of vital interests
Entered by: Adam Dean

09:51 Feb 20, 2007
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: Lebensinteresse
I know exactly what this term is getting at, I'm just struggling to come up with a suitable equivalent in English.

"Nach Auffassungs des Finanzamts hat der Steuerpflichtige den Mittelpunkt seiner Lebensinteressen in Deutschland..."

The guy in question is claiming that he only works in Germany and is actually still very much tied to the UK in other regards. The German tax office does not agree...
Adam Dean
Local time: 04:33
center of vital interests
Explanation:
Mittelpunkt der Lebensinteressen = Center of vital interests

Also found this very good definition for "Mittelpunkt der Lebensinteressen":

MITTELPUNKT DER LEBENSINTERESSEN: Der Lebensmittelpunkt eines Steuerpflichtigen ist an dem Ort, an den er persönlich gebunden ist. Dies ist regelmäßig dort, wo seine Familie, sein Ehepartner oder sein Lebenspartner wohnen. Der Begriff "Mittelpunkt der Lebensinteressen" ist die Anwendungsvoraussetzung für die doppelte Haushaltsführung.

Source: http://www.steuerlinks.de/ls-mittelpunktderlebensinteressen....
Selected response from:

Savita Bhalla
Local time: 09:03
Grading comment
Thanks - I went with this in the end.
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +1main focus of his life
David Moore (X)
4 +1center of vital interests
Savita Bhalla
4ordinarily resident/resident for tax purposes
Tim Jenkins
3(principal) domicile
Lori Dendy-Molz


Discussion entries: 2





  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
main focus of his life


Explanation:
is what it means, and if he "only works" here, then I agree with the taxman (for once!) - what would he do if he earned no money? Same as me, I guess...

David Moore (X)
Local time: 05:33
Native speaker of: English
PRO pts in category: 43

Peer comments on this answer (and responses from the answerer)
agree  Kieran McCann
7 hrs
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25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Mittelpunkt der Lebensinteressen
center of vital interests


Explanation:
Mittelpunkt der Lebensinteressen = Center of vital interests

Also found this very good definition for "Mittelpunkt der Lebensinteressen":

MITTELPUNKT DER LEBENSINTERESSEN: Der Lebensmittelpunkt eines Steuerpflichtigen ist an dem Ort, an den er persönlich gebunden ist. Dies ist regelmäßig dort, wo seine Familie, sein Ehepartner oder sein Lebenspartner wohnen. Der Begriff "Mittelpunkt der Lebensinteressen" ist die Anwendungsvoraussetzung für die doppelte Haushaltsführung.

Source: http://www.steuerlinks.de/ls-mittelpunktderlebensinteressen....

Savita Bhalla
Local time: 09:03
Native speaker of: Native in EnglishEnglish
PRO pts in category: 3
Grading comment
Thanks - I went with this in the end.

Peer comments on this answer (and responses from the answerer)
agree  Rod Darby (X): this has to be the way to go: Lori's and Tim's very good suggestions address the *consequences* of determining the (centre) of vital interests. You might want to check the wording of any Double Taxation Agreement...
2 hrs
  -> Thanks HRD :)
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
(principal) domicile


Explanation:
...might work here.

Lori Dendy-Molz
Germany
Local time: 05:33
Native speaker of: English
PRO pts in category: 8
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39 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
ordinarily resident/resident for tax purposes


Explanation:
(See link to UK tax regulations)

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Note added at 1 hr (2007-02-20 11:27:23 GMT)
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In that case, I'll go along with Savita (centre of vital interests) and here's another document which should explain everything:
http://www.hmrc.gov.uk/pdfs/2002_03/non_res_etc/ir302.pdf



    Reference: http://www.hmrc.gov.uk/manuals/nimmanual/nim15750.htm
Tim Jenkins
United Kingdom
Local time: 04:33
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Thanks. I need to make a distinction to residency though. Later on, the text says "Liegen Ihnen Erkenntnisse vor, dass XYZ den Mittelpunkt der Lebensinteressen in GB hat und er somit in GB als ansässig im Sinne Art. XYZ gilt."

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