Glossary entry (derived from question below)
German term or phrase:
Großmutterzuschuss
English translation:
contribution by the/a grandparent company
Added to glossary by
silvia glatzhofer
Apr 20, 2008 15:09
16 yrs ago
4 viewers *
German term
Großmutterzuschuss
German to English
Bus/Financial
Accounting
Consolidated Cashflow Statement
Unter "Cashflow aus Investitionstätigkeit"
Gewinnausschüttung
Einzahlung Großmutterzuschuss
Veränderung der Darlehensverbindlichkeiten
Gewinnausschüttung
Einzahlung Großmutterzuschuss
Veränderung der Darlehensverbindlichkeiten
Proposed translations
(English)
| 3 +1 | contribution by the/a grandparent company |
Bernhard Sulzer
|
| 4 +1 | capital injection from grand-parent company |
wfarkas (X)
|
| 3 +1 | indirect contribution |
Kim Metzger
|
Proposed translations
+1
1 hr
Bernhard Sulzer
United States
United States
Native in German
United States
High quality at a reasonable price
Native in: German
Works in: English to German, German to English, German, and 1 more.
Related KudoZ points
:
24
Selected
contribution by the/a grandparent company
noch einige Vorschläge
grandparent (company) contribution
indirect parent-company contribution
probably too wordy:
contribution (by the/a parent company) to the/a sub-subsidiary (company)
parent company contribution to the/a sub-subsidiary (company)
seems to have to do a lot with Austrian law.
seen from the viewpoint of the company that makes the contribution, I would call it contribution (by the parent company) to the/a sub-subsidiary. Seen from the sub-subsidiary, it would be the contribution by the/a grand parent company.
In the document below it's referred to as 'parent company contributions' (EU speak).
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...
parent company contributions
Develop appealed against that decision to the Finanzlandesdirektion, claiming that an additional payment, such as the `parent company contribution' (`Großmutterzuschuss') paid by RLB-IB, which is made by a non-member, is not subject to capital duty. However, in that appeal, Develop did not challenge the levy of capital duty on the sum of ATS 1 615 000.
http://www.deloitte.com/dtt/newsletter/0,2307,sid=7789&cid=1...
grandparent contributions/ contributions by grandparent companies
http://portal.wko.at/wk/format_detail.wk?StID=327275&AngID=1
Großmutterzuschuss“ teilweise gesellschaftsteuerpflichtig
Der Zuschuss einer Großmuttergesellschaft an die Muttergesellschaft unter der Auflage, die Geldmittel an die Enkelgesellschaft weiterzuleiten, bewirkt bei der Muttergesellschaft nur eine indirekte Erhöhung des Gesellschaftsvermögens.
http://www.pwc.com/at/pdf/newsletter/tippstrends/PwC_T_T_47_...
Am 18. April 2007 erging ein Erkenntnis des VwGH zur Teilwert-
abschreibung bei einem Großmutterzuschuss (22 13/0053). m
Detail: ine Großmuttergesellschaft leistete einen Großmutterzuschuss an eine Enkeltochtergesellschaft.
Dieser Zuschuss wurde sowohl bei der Großmuttergesellschaft als
auch bei der Muttergesellschaft auf die Beteiligung an der Tochtergesellschaft aktiviert.
--------------------------------------------------
Note added at 2 hrs (2008-04-20 17:13:12 GMT)
--------------------------------------------------
Ernst & Young:
http://www.ey.com/global/content.nsf/Austria/Tax-short-cuts_...
grandparent contributions
grandparent (company) contribution
indirect parent-company contribution
probably too wordy:
contribution (by the/a parent company) to the/a sub-subsidiary (company)
parent company contribution to the/a sub-subsidiary (company)
seems to have to do a lot with Austrian law.
seen from the viewpoint of the company that makes the contribution, I would call it contribution (by the parent company) to the/a sub-subsidiary. Seen from the sub-subsidiary, it would be the contribution by the/a grand parent company.
In the document below it's referred to as 'parent company contributions' (EU speak).
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...
parent company contributions
Develop appealed against that decision to the Finanzlandesdirektion, claiming that an additional payment, such as the `parent company contribution' (`Großmutterzuschuss') paid by RLB-IB, which is made by a non-member, is not subject to capital duty. However, in that appeal, Develop did not challenge the levy of capital duty on the sum of ATS 1 615 000.
http://www.deloitte.com/dtt/newsletter/0,2307,sid=7789&cid=1...
grandparent contributions/ contributions by grandparent companies
http://portal.wko.at/wk/format_detail.wk?StID=327275&AngID=1
Großmutterzuschuss“ teilweise gesellschaftsteuerpflichtig
Der Zuschuss einer Großmuttergesellschaft an die Muttergesellschaft unter der Auflage, die Geldmittel an die Enkelgesellschaft weiterzuleiten, bewirkt bei der Muttergesellschaft nur eine indirekte Erhöhung des Gesellschaftsvermögens.
http://www.pwc.com/at/pdf/newsletter/tippstrends/PwC_T_T_47_...
Am 18. April 2007 erging ein Erkenntnis des VwGH zur Teilwert-
abschreibung bei einem Großmutterzuschuss (22 13/0053). m
Detail: ine Großmuttergesellschaft leistete einen Großmutterzuschuss an eine Enkeltochtergesellschaft.
Dieser Zuschuss wurde sowohl bei der Großmuttergesellschaft als
auch bei der Muttergesellschaft auf die Beteiligung an der Tochtergesellschaft aktiviert.
--------------------------------------------------
Note added at 2 hrs (2008-04-20 17:13:12 GMT)
--------------------------------------------------
Ernst & Young:
http://www.ey.com/global/content.nsf/Austria/Tax-short-cuts_...
grandparent contributions
4 KudoZ points awarded for this answer.
Comment: "danke"
+1
5 mins
Kim Metzger
Mexico
Mexico
Native in English
Mexico
Committed to Quality and Service
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
201
indirect contribution
But I'm not a financial expert.
According to the consistent practice of the Austrian tax authorities, capital duty can often be avoided by granting an indirect contribution (Großmutterzuschuss).
www.kpmg.at/de/files/InvestmentinAustria.pdf -
--------------------------------------------------
Note added at 8 mins (2008-04-20 15:18:30 GMT)
--------------------------------------------------
And another possibility.
16 Develop appealed against that decision to the Finanzlandesdirektion, claiming that an additional payment, such as the `parent company contribution' (`Großmutterzuschuss') paid by RLB-IB, which is made by a non-member, is not subject to capital duty. However, in that appeal, Develop did not challenge the levy of capital duty on the sum of ATS 1 615 000.
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...
According to the consistent practice of the Austrian tax authorities, capital duty can often be avoided by granting an indirect contribution (Großmutterzuschuss).
www.kpmg.at/de/files/InvestmentinAustria.pdf -
--------------------------------------------------
Note added at 8 mins (2008-04-20 15:18:30 GMT)
--------------------------------------------------
And another possibility.
16 Develop appealed against that decision to the Finanzlandesdirektion, claiming that an additional payment, such as the `parent company contribution' (`Großmutterzuschuss') paid by RLB-IB, which is made by a non-member, is not subject to capital duty. However, in that appeal, Develop did not challenge the levy of capital duty on the sum of ATS 1 615 000.
http://eur-lex.europa.eu/smartapi/cgi/sga_doc?smartapi!celex...
+1
2 hrs
capital injection from grand-parent company
Capital injection by a company in a second-tier (=indirect) subsidiary controlled by a direct subsidiary (A= grand-parent company; B=direct subsidiary of A and parent of C; C= second-tier indirect subsidiary of A )
Peer comment(s):
| agree |
Adrian MM. (X)
: if it is capital and not income
2 days 2 hrs
|
Something went wrong...