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Tarifbegrenzung auf gewerbliche Einkünfte

English translation: rate limits on business revenue

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Tarifbegrenzung auf gewerbliche Einkünfte
English translation:rate limits on business revenue
Entered by: Dierk Seeburg
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00:31 Sep 1, 2000
German to English translations [PRO]
Bus/Financial
German term or phrase: Tarifbegrenzung auf gewerbliche Einkünfte
to be abolished as part of the German government's new tax legislation
Jayne White
rate limits on business revenue
Explanation:
'Tarife' in a tax context are '(tax) rates', and 'gewerbliche Einkünfte' are 'business revenue', thus your whole phrase should read '(tax) rate limits on business revenue'.

Cheerio,
Dierk
Selected response from:

Dierk Seeburg
Local time: 12:04
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
naSee belowCami Townsend
nareduced tax on income from business activitiesRandi Stenstrop
natax rate limit on commercial income
Michael Scheidler
narate limits on business revenue
Dierk Seeburg
nasee below
JMcKechnie


  

Answers


12 mins
see below


Explanation:
I'm not sure how this will fit with your context, but Grosse Eichmann offers:

Tarifbegrenzung - pay control
gewerbliche Einkuenfte - profits on business or proffession.

Hope this helps.

JMcKechnie
Local time: 19:04
Native speaker of: English
PRO pts in pair: 12
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21 mins
rate limits on business revenue


Explanation:
'Tarife' in a tax context are '(tax) rates', and 'gewerbliche Einkünfte' are 'business revenue', thus your whole phrase should read '(tax) rate limits on business revenue'.

Cheerio,
Dierk


    Reference: http://cax.aers.psu.edu/taxreform/taxrate.htm
    Reference: http://www.thecavalry.com/
Dierk Seeburg
Local time: 12:04
Native speaker of: Native in GermanGerman
PRO pts in pair: 404
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23 mins
tax rate limit on commercial income


Explanation:
Tarif refers to Steuertarif (taxe rate) here.

mickey

Michael Scheidler
Local time: 20:04
Native speaker of: Native in GermanGerman
PRO pts in pair: 231
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1 hr
reduced tax on income from business activities


Explanation:
This made me curious, so I tried Google (search: Tarifbegrenzung) and ended up with the above, which may of course need rephrasing in the unknown context.


It seems that what is to be abolished is the old form of "Tarifbegrenzung auf gewerbliche Einkünfte". The subject has been much discussed, so my search yielded a great many texts about this problem, but I think this bit makes the situation fairly clear:

"Der IV. Senat des Bundesfinanzhofs (BFH) hat mit Urteil vom 4. November 1999 entschieden, dass die Tarifbegrenzung für gewerbliche Einkünfte (sog. Tarifspreizung) auf Steuerpflichtige mit Einkünften aus selbständiger Arbeit nicht anzuwenden ist. Eine Vorlage an das Bundesverfassungsgericht (BVerfG) zu dieser Frage hält der IV. Senat des BFH für unzulässig.
In dem entschiedenen Fall hatte der Kläger in den Streitjahren 1994 und 1995 als Arzt Einkünfte aus selbständiger Arbeit von jeweils mehr als 400.000,-- DM erzielt. Er verlangte die Anwendung der Tarifbegrenzung auf diese Einkünfte mit der Begründung, die Beschränkung der Ermäßigung auf gewerbliche Einkünfte sei verfassungswidrig. Das Finanzgericht wies die Klage ab. Die dagegen eingelegte Revision wies der BFH nunmehr zurück."

I hope this is helpful.


Randi Stenstrop
Local time: 20:04
Native speaker of: Danish
PRO pts in pair: 265

Peer comments on this answer (and responses from the answerer)
Ulrike Lieder
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6 hrs
See below


Explanation:
The URL for the site that sirius mentions is given below. I also did a search for "Tarifbegrenzung" and this is one of the first that came up. A "Tarifbegrenzung" is a limit on tax rates; here it is an upper limit on the amount of income tax to be paid on business/commercial income, phased in at certain amounts over a period of several years (from 47% in 1994 to 45% in 1999 to 43% in 2000). The point, apparently (the second URL given explains this), is to indirectly compensate for the fact that trade tax is also levied on this income by giving tax payers a break on the income tax paid on it. The second site also explains some of the controversy and inconsistencies in the legislation (something that would explain the drive to abolish it). One such reason is that before distributing it to their shareholders in the form of dividends, corporations pay both income and trade tax on these profits. However, there is no tax credit/relief that makes up for that when shareholders then report the dividends as personal income.


    Reference: http://www.jurathek.de/kai/news/2000/bfh/20000210.htm
    Reference: http://steuer-newsletter.de/beitrag/tarifbegrenzung.htm
Cami Townsend
PRO pts in pair: 227

Peer comments on this answer (and responses from the answerer)
Ulrike Lieder
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