Glossary entry (derived from question below)
German term or phrase:
Lebensinteresse
English translation:
center of vital interests
Added to glossary by
Adam Dean
Feb 20, 2007 09:51
17 yrs ago
1 viewer *
German term
Lebensinteresse
German to English
Law/Patents
Law: Taxation & Customs
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...
"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...
Proposed translations
(English)
| 4 +1 | center of vital interests |
Savita Bhalla
|
| 4 +1 | main focus of his life |
David Moore (X)
|
| 4 | ordinarily resident/resident for tax purposes |
Tim Jenkins
|
| 3 | (principal) domicile |
Lori Dendy-Molz
|
Proposed translations
+1
25 mins
German term (edited):
Mittelpunkt der Lebensinteressen
Selected
center of vital interests
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....
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....
Peer comment(s):
| 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 :)
|
3 KudoZ points awarded for this answer.
Comment: "Thanks - I went with this in the end."
+1
11 mins
main focus of his life
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...
1 hr
Lori Dendy-Molz
Germany
Germany
Native in English
Germany
Experienced journalist and marketing pro
Native in: English
Works in: German to English, English
Related KudoZ points
:
8
(principal) domicile
...might work here.
39 mins
Tim Jenkins
United Kingdom
United Kingdom
Native in English
United Kingdom
15 years' IT & commercial experience
Native in: English 
Works in: German to English, English to German, Spanish to English
ordinarily resident/resident for tax purposes
(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
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Note added at 1 hr (2007-02-20 11:27:23 GMT)
--------------------------------------------------
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
Note from 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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