Tarifbegrenzung auf gewerbliche Einkünfte
English translation: rate limits on business revenue
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| 00:31 Sep 1, 2000 |
| German to English translations [PRO] Bus/Financial | ||||
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|  Selected response from: Dierk Seeburg Local time: 08:51 | |||
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| Summary of answers provided | ||||
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| na | see below |
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| na | rate limits on business revenue |
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| na | tax rate limit on commercial income |
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| na | reduced tax on income from business activities |
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| na | See below |
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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. |
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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/ |
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23 mins
tax rate limit on commercial income Explanation: Tarif refers to Steuertarif (taxe rate) here. mickey |
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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. |
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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 |
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