Vollorganschaft
English translation: See below
| 08:33 Jul 8, 2000 |
| German to English translations [PRO] Bus/Financial | ||||
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|  Selected response from: Anthony Frey United States Local time: 20:57 | |||
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| Summary of answers provided | ||||
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| na | See below |
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| na | see below |
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Answers
3 hrs
See below Explanation: According to Romain's Dictionary of Legal and Commercial Terms: an Organschaft is "integrated intercompany relation (with tax unity) or relationship between interlocking companies", whereas Schaeffer offers: (StR) [tax device of] ,,integration" – integrated inter-company relation – fiscal unit – integrated group of companies (ie, besonders enge Verflechtung e–r oder mehrerer KapGes[Organgesellschaft, Organgesellschaften] mit ihrem Trägerunternehmen [Organträger]; Voraussetzung: finanzielle, wirtschaftliche und organisatorische Eingliederung; developed by the Federal Fiscal Court for purposes of both income tax and turnover tax). Thus, you might be able to say something along the lines: fully integrated intercompany relation. Of course, this depends on your context and the company's organization. Hope this helps some! |
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19 hrs
see below Explanation: Further to Leipzig's answer, an "Organschaft" is a special agreement establishing the relationship between two separate legal entities. One company, the dominated/controlled company or corporation, is dependent on a dominating/controlling company or corporation financially, economically and operationally (for example, a parent company and its subsidiaries). Both companies are treated as one for tax purposes. An "Organschaftsvertrag" is an agreement, for example, on profit-sharing between two interlocking companies. So: "A profit and loss transfer agreement exists with the parent company (controlling corporation)" or something to that effect. HTH, Beth. Dietl/Lorenz Dictionary of Legal, Commercial, and Political Terms |
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