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  1. KudoZ™ Top
  2. English to German
  3. Law: Taxation & Customs

sales on full risk basis

German translation: Verkäufe im eigenen Namen und auf eigene Rechnung

23:25 Feb 15, 2014
English to German translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: sales on full risk basis
Kontext: Analyse der geänderten Auslegung von Steuervorschriften durch die Eidgenössische Steuerverwaltung (ESTV) in Bezug auf Prinzipalgesellschaften.

The Swiss Federal Tax Authority (SFTA) confirmed their new interpretation whereby commissionaires / LRDs have to exclusively carry out a distribution activity for the (group) principal(s) on a legal entity and not on a distribution function basis. The SFTA considers that at least 90% of the distributor’s activity has to relate to distribution activity for the group principal(s). Any other activity such as manufacturing, logistic or services for the principal or any other party as well as ***sales on full risk basis*** exceeding 10% of distributors profit before tax would result in the denial of principal allocation for the respective distributor (non-qualifying distributor).

Danke im Voraus!
Olaf Reibedanz
Colombia
Local time: 06:16
German translation:Verkäufe im eigenen Namen und auf eigene Rechnung
Explanation:
siehe Diskussionsbeitrag
Selected response from:

Barbara Steube (X)
Singapore
Local time: 19:16
Grading comment
Danke euch beiden!
4 KudoZ points were awarded for this answer



Summary of answers provided
3Verkäufe im eigenen Namen und auf eigene Rechnung
Barbara Steube (X)


Discussion entries: 2





  

Answers


2 days 16 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Verkäufe im eigenen Namen und auf eigene Rechnung


Explanation:
siehe Diskussionsbeitrag

Barbara Steube (X)
Singapore
Local time: 19:16
Works in field
Native speaker of: German
PRO pts in category: 12
Grading comment
Danke euch beiden!
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