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German to English translations [PRO]
Law/Patents - Law: Taxation & Customs | | German term or phrase: Veräußerungsnachsteuer | Hello,
this term is contained in a German Schenkungsvertrag (Gift Contract) that deals with a German Kommanditgesellschaft:
"Der Hauptbeteiligte kann die nach diesem Vertrag erfolgte schenkweise Zuwendung der Unterbeteiligung zu seinen Lebzeiten ganz oder teilweise widerrufen, wenn eine der folgenden Bedingungen eintritt:
(a) (...)
(b) Es findet ein Vorgang statt, der als Nachsteuertatbestand i. S. d. § 13a Abs. 5 ErbStG (sog. **"Veräußerungsnachsteuer"**) oder als Nachsteuertatbestand i.S.D. § 13 a Abs. 1, Abs. 4 ErbStG (sog. ""Lohnsummennachsteuer") von der Finanzverwaltung gewertet wird."
Is "supplementary tax on the sale of a partnership interest" the correct translation of "Veräußerungsnachsteuer"?
Thanks in advance for any help. |
| | | shortfall assessment as on a disposal | Explanation:
... rather than sale for an inheritance of a partnership share.
In EN-speaking countries, there is a shortfall assessment mechanism for partnerships. |
| Selected response from:
Tom Thumb
Local time: 10:45
| Grading comment Thank you!
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