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Halbeinkünfteverfahren

English translation: half-income system

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Halbeinkünfteverfahren
English translation:half-income system
Entered by: Rod Darby
Options:
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12:35 May 13, 2002
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Halbeinkünfteverfahren
does anyone KNOW an 'official' translation for this little sweetheart? Here's the context: Nach Abschaffung des Anrechnungsverfahrens und der Anwendung des sogenannten Halbeinkünfteverfahrens vom Jahr 2002 an stellt die Körperschaftsteuer von 25 % zuzüglich Solidaritätszuschlag, unabhängig davon, ob Gewinne thesauriert oder ausgeschüttet werden, eine Definitivbelastung dar und ist dementsprechend von den Zukunftserfolgen zu kürzen . . .
Rod Darby
Ghana
Local time: 23:23
"half income" system or "50% exemption" system
Explanation:
Its a complicated one this, as we have no equivalent system in the English-speaking world. I found the following in a KPMG document (their English is generally pretty good).

"The 50% exemption for individuals on corporate dividends received and capital gains realized on the sale of corporatestock is referred to as the "half-income" or "50% exemption" system (Halbeinkünfteverfahren"

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Note added at 2002-05-13 14:05:30 (GMT)
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As far as I am aware there is no \"official\" translation - the translations I have suggested are very common, the German is always included in parentheses - simply because there is NO English equivalent....
Selected response from:

Alison Schwitzgebel
France
Local time: 01:23
Grading comment
TVM, Alison, this stuff makes me think about emigrating,
Rod
P.S. I think you just pipped Beth at the post!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1"half income" system or "50% exemption" system
Alison Schwitzgebel
4half-dividend taxation/imputation (method)Beth Kantus


  

Answers


26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
half-dividend taxation/imputation (method)


Explanation:
Here are some guesses. Perhaps they will help you in the right direction.
HTH!


new “half-dividend” taxation
http://www.summer-course.de/professional_schedule.htm

John Quiggin - News Articles 1994 - TaxOz9412
... Taxation: the reforms a strong prime minister would impose. ... has acted to reduce investment.
A move to half dividend imputation, still generous by world standards ...
ecocomm.anu.edu.au/quiggin/news94/TaxOz9412.html - 7k
Adelaide indymedia - webcast news
... of the progressivity of Australia’s taxation system is, as previously noted ... last
twenty years or so.”) Half dividend imputation - presumed revenue increase $2 ...
adelaide.indymedia.org.au/front.php3?article_id=2245 - 49k


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Note added at 2002-05-13 14:26:35 (GMT) Post-grading
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What does it mean to be pipped at the post? :-)

Beth Kantus
United States
Local time: 19:23
Native speaker of: English
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
"half income" system or "50% exemption" system


Explanation:
Its a complicated one this, as we have no equivalent system in the English-speaking world. I found the following in a KPMG document (their English is generally pretty good).

"The 50% exemption for individuals on corporate dividends received and capital gains realized on the sale of corporatestock is referred to as the "half-income" or "50% exemption" system (Halbeinkünfteverfahren"

--------------------------------------------------
Note added at 2002-05-13 14:05:30 (GMT)
--------------------------------------------------

As far as I am aware there is no \"official\" translation - the translations I have suggested are very common, the German is always included in parentheses - simply because there is NO English equivalent....


    www.kpmg.de/library/english-language-publications/ satellit/german_news_02_00.pdf
Alison Schwitzgebel
France
Local time: 01:23
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 27
Grading comment
TVM, Alison, this stuff makes me think about emigrating,
Rod
P.S. I think you just pipped Beth at the post!

Peer comments on this answer (and responses from the answerer)
agree  Сергей Лузан: Excellently explained & provided with links.
4 hrs
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Changes made by editors
Sep 2, 2005 - Changes made by Steffen Walter:
Field (specific)(none) » Law: Taxation & Customs
Field (write-in)auditing, taxation » (none)


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