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impôt de substitution

English translation: witholding tax substitute

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:impôt de substitution
English translation:witholding tax substitute
Entered by: pooja_chic
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21:01 Mar 16, 2018
French to English translations [PRO]
Law: Taxation & Customs / Swiss tax voucher
French term or phrase: impôt de substitution
et que, au cas où le nombre des décomptes de revenus et/ou autres documents
permettant ou pouvant permettre de demander le remboursement de l'impôt anticipé
suisse dépasserait le montant qui nous a été confirmé par d'autres banques/dépositaires,
notre établissement a versé à l'Administration fédérale des contributions à Berne, Suisse,
un montant correspondant à l'impôt anticipé dû sur ce montant excédentaire (impôt de
substitution de l'impôt anticipé
pooja_chic
witholding tax substitute
Explanation:
7 Versement d’un impôt de substitution de l’impôt anticipé
Par dérogation au principe énoncé au chiffre 6, un «tax-voucher» peut être émis si la banque étrangère verse à l’AFC un montant correspondant à l’impôt anticipé (impôt de substitution de l’impôt anticipé) sur les titres manquants (c’est-à-dire les «manufactured dividends»).
https://www.estv.admin.ch/dam/estv/fr/dokumente/bundessteuer...

7 Payment of a withholding tax substitute
The information in point 6, paragraph 3 notwithstanding, a tax voucher may be issued if the foreign bank pays to the SFTA an amount equivalent to the withholding tax (the withholding tax substitute) on the shortfall (i.e., the manufactured dividends).
https://www.estv.admin.ch/dam/estv/en/dokumente/bundessteuer...


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Note added at 23 hrs (2018-03-17 20:28:43 GMT)
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A tax voucher is the confirmation from a foreign bank to its client that the withholding tax or a withholding tax substitute has been deducted on the credit advice and so he can use those for reclaiming the withholding tax and that the appropriate amount has been paid to the SFTA...
https://www.lseg.com/sites/default/files/content/documents/M...

we further confirm that, where the income statements and/or other documents that areproduced by our institution and are used or could be used for reclaiming Swisswithholding tax exceed the amount confirmed by other banks/custodians, we have paid the Swiss Federal Tax Administration in Berne, Switzerland, an amount that is equivalent to withholding tax on the difference (withholding tax substitute).
https://www.estv.admin.ch/dam/estv/en/dokumente/allgemein/Ak...
Selected response from:

Germaine
Canada
Local time: 16:03
Grading comment
Thank you
4 KudoZ points were awarded for this answer



Summary of answers provided
5witholding tax substitute
Germaine
4 +1substitute tax
Daniel Liberman


Discussion entries: 3





  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
substitute tax


Explanation:
Please see Web reference.


    https://www.linguee.com/english-french/search?query=+imp%C3%B4t+de+substitution
Daniel Liberman
United States
Local time: 16:03
Native speaker of: Native in PortuguesePortuguese, Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
neutral  writeaway: all are from the EU (not Switzerland) and not all their translations are actually correct. https://www.linguee.com/english-french/search?query= impôt d...
41 mins

agree  GILOU
2 days 18 hrs
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18 hrs   confidence: Answerer confidence 5/5
impôt de substitution de l'impôt anticipé
witholding tax substitute


Explanation:
7 Versement d’un impôt de substitution de l’impôt anticipé
Par dérogation au principe énoncé au chiffre 6, un «tax-voucher» peut être émis si la banque étrangère verse à l’AFC un montant correspondant à l’impôt anticipé (impôt de substitution de l’impôt anticipé) sur les titres manquants (c’est-à-dire les «manufactured dividends»).
https://www.estv.admin.ch/dam/estv/fr/dokumente/bundessteuer...

7 Payment of a withholding tax substitute
The information in point 6, paragraph 3 notwithstanding, a tax voucher may be issued if the foreign bank pays to the SFTA an amount equivalent to the withholding tax (the withholding tax substitute) on the shortfall (i.e., the manufactured dividends).
https://www.estv.admin.ch/dam/estv/en/dokumente/bundessteuer...


--------------------------------------------------
Note added at 23 hrs (2018-03-17 20:28:43 GMT)
--------------------------------------------------

A tax voucher is the confirmation from a foreign bank to its client that the withholding tax or a withholding tax substitute has been deducted on the credit advice and so he can use those for reclaiming the withholding tax and that the appropriate amount has been paid to the SFTA...
https://www.lseg.com/sites/default/files/content/documents/M...

we further confirm that, where the income statements and/or other documents that areproduced by our institution and are used or could be used for reclaiming Swisswithholding tax exceed the amount confirmed by other banks/custodians, we have paid the Swiss Federal Tax Administration in Berne, Switzerland, an amount that is equivalent to withholding tax on the difference (withholding tax substitute).
https://www.estv.admin.ch/dam/estv/en/dokumente/allgemein/Ak...

Germaine
Canada
Local time: 16:03
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 4
Grading comment
Thank you
Notes to answerer
Asker: Thank you. I have already found the link quoted above but the link may not be reliable.


Peer comments on this answer (and responses from the answerer)
neutral  GILOU: vous traduisez substitution de l'impôt, pb de syntaxe
2 days 27 mins
  -> Faudra le dire aux Suisses, ou lire la source, ce qui vous permettrait de constater qu'on parle d'un paiement de substitution (et non d'un impôt).
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