https://www.proz.com/kudoz/german-to-english/accounting/201958-handelsrechtlich-eingestellte-gewerbesteuerr%C3%BCckstellungen.html
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handelsrechtlich eingestellte Gewerbesteuerrückstellungen

English translation: provisions for trade tax set aside under German commercial law

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:handelsrechtlich eingestellte Gewerbesteuerrückstellungen
English translation:provisions for trade tax set aside under German commercial law
Entered by: Robin Ward

08:03 May 16, 2002
German to English translations [PRO]
Bus/Financial - Accounting / Company tax
German term or phrase: handelsrechtlich eingestellte Gewerbesteuerrückstellungen
In the following sentence:

Eine Minderung des steuerlichen Gewinns 2001 erfolgte im Hinblick auf die im Wirtschaftsjahr 2001 handelsrechtlich eingestellten Gewerbesteuerrückstellungen bis einschließlich 2000 nicht, da insoweit bereits eine Berücksichtigung in den jeweiligen Veranlagungszeiträumen erfolgte, bzw. hinsichtlich der Zinsen zur Gewerbesteuer 1999 und 2000 eine Auswertung i.R.d. nächsten Betriebsprüfung erfolgen wird.

I can't get round this section at all; can anyone else?
Robin Ward
Germany
Local time: 15:41
provisions for trade tax set aside under German commercial law
Explanation:
"Handelsrechtlich" means in accordance with the German Commercial Code (HGB); you might want to add "Gewerbesteuer" in brackets, since the concept is not widely known in English-speaking countries.
Selected response from:

Ralf Lemster
Germany
Local time: 15:41
Grading comment
To me both versions are as good as each other, but I like "set aside". Many thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +5provisions for trade tax formed in line with the requirements of the HGB
Alison Schwitzgebel
4 +3provisions for trade tax set aside under German commercial law
Ralf Lemster


  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
provisions for trade tax formed in line with the requirements of the HGB


Explanation:
Okay, so its long-winded, but it's what it means.

Sorry I can't give you anything snappier!

Alison Schwitzgebel
France
Local time: 15:41
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 346

Peer comments on this answer (and responses from the answerer)
agree  Chris Rowson (X): I don´t think it´s too long-winded to correspond to this source text.
3 mins
agree  Ralf Lemster: ...and Alison was quicker!
10 mins
agree  Сергей Лузан: A bit too long, but nevertheless correct anyway.
2 hrs
agree  Theo Bose
3 hrs
agree  Rod Darby (X): Ralf's is pretty close too
3 hrs
Login to enter a peer comment (or grade)

15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
provisions for trade tax set aside under German commercial law


Explanation:
"Handelsrechtlich" means in accordance with the German Commercial Code (HGB); you might want to add "Gewerbesteuer" in brackets, since the concept is not widely known in English-speaking countries.

Ralf Lemster
Germany
Local time: 15:41
Native speaker of: German
PRO pts in category: 183
Grading comment
To me both versions are as good as each other, but I like "set aside". Many thanks!

Peer comments on this answer (and responses from the answerer)
agree  Alison Schwitzgebel: okay, so we differ very slightly in our wording....
1 min
  -> Ooops, didn't see yours when I submitted mine...
agree  Сергей Лузан: "formed/ established" might be possible substitutes of "set aside" here.
2 hrs
agree  Steffen Walter: see also Astrid's comment on "steuerlicher Gewinn" before
4 hrs
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