Wartetastenregelung (gemäß §2 Abs. 2a EStG 1988)

Italian translation: in attesa di compensazione

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Wartetastenregelung (gemäß §2 Abs. 2a EStG 1988)
Italian translation:in attesa di compensazione
Entered by: Barbara Herzig

18:40 Nov 1, 2019
German to Italian translations [PRO]
Bus/Financial - Law: Taxation & Customs / Körperschaftsteuererklärung
German term or phrase: Wartetastenregelung (gemäß §2 Abs. 2a EStG 1988)
Für die Übersetzung einer österreichischen Körperschaftsteuererklärung suche ich eine italienische Entsprechung. Dem Überbegriff "Wartetastenregelung" folgen untergeordenete Einträge zu "nicht ausgleichsfähigen Verlusten".
Verluste aus Beteiligungen dürfen nur mit Gewinnen aus derselben Beteiligung gegengerechnet werden, sie liegen bis dahin auf einer "Wartetaste". Wäre eine Übersetzung mit "messa in attesa" hier passend?
Danke im Voraus für Vorschläge!
Barbara Herzig
Austria
Local time: 22:58
in attesa di compensazione
Explanation:


Any further losses can only be offset with subsequent gains and contributions ( Wartetaste )
https://financedocbox.com/78412798-Tax_Planning/Austrian-tax...

The reform introduces restrictions on loss compensation and realization of tax loss carry forwards in connection with participations in Austrian partnerships. Losses exceeding the contributions of atypical silent partners as well of limited partners that show no business initiative can only be offset with future income of that participation (Wartetastenregelung).
https://www.ey.com/gl/en/services/tax/international-tax/aler...

ho trovato questa proposta, ma non trovo riscontri in rete
https://www.proz.com/kudoz/german-to-spanish/law-general/639...

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Note added at 14 hrs (2019-11-02 09:32:14 GMT)
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in "stand-by" se proprio vuoi una traduzione più vicina all'originale virgolettato
Selected response from:

martini
Italy
Local time: 22:58
Grading comment
Vielen Dank!
4 KudoZ points were awarded for this answer



Summary of answers provided
3in attesa di compensazione
martini


Discussion entries: 1





  

Answers


14 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Wartetaste
in attesa di compensazione


Explanation:


Any further losses can only be offset with subsequent gains and contributions ( Wartetaste )
https://financedocbox.com/78412798-Tax_Planning/Austrian-tax...

The reform introduces restrictions on loss compensation and realization of tax loss carry forwards in connection with participations in Austrian partnerships. Losses exceeding the contributions of atypical silent partners as well of limited partners that show no business initiative can only be offset with future income of that participation (Wartetastenregelung).
https://www.ey.com/gl/en/services/tax/international-tax/aler...

ho trovato questa proposta, ma non trovo riscontri in rete
https://www.proz.com/kudoz/german-to-spanish/law-general/639...

--------------------------------------------------
Note added at 14 hrs (2019-11-02 09:32:14 GMT)
--------------------------------------------------

in "stand-by" se proprio vuoi una traduzione più vicina all'originale virgolettato

martini
Italy
Local time: 22:58
Native speaker of: Italian
PRO pts in category: 20
Grading comment
Vielen Dank!
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