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Progressionsvorbehalt

English translation: ,,exemption with progression" rule

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02:26 Dec 6, 2001
German to English translations [PRO]
Bus/Financial
German term or phrase: Progressionsvorbehalt
Nach Art. 18 DBA sind die Einkünfte in Deutschland von der Besteuerung unter Progressionsvorbehalt von der Besteuerung auszunehmen.
International taxation. Text looking at question of who has right to tax earnings of internationally mobile employees..
Thanks for any suggestions.
JMcKechnie
Local time: 16:06
English translation:,,exemption with progression" rule
Explanation:
Progressionsvorbehalt m
(StR) ,,exemption with progression" rule
(ie, incorporated in all German income tax conventions: each country reserves the right to compute its tax on the portion of the decedent's property over which it has jurisdiction at the rate which would apply to the entire transfer; eg, die aufrechterhaltene Steuerberechtigung der USA wird in der BRD durch Steuerfreistellung ausgeglichen)
Selected response from:

Translations4IT
Local time: 21:36
Grading comment
many thanks for your help!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2,,exemption with progression" rule
Translations4IT


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
,,exemption with progression" rule


Explanation:
Progressionsvorbehalt m
(StR) ,,exemption with progression" rule
(ie, incorporated in all German income tax conventions: each country reserves the right to compute its tax on the portion of the decedent's property over which it has jurisdiction at the rate which would apply to the entire transfer; eg, die aufrechterhaltene Steuerberechtigung der USA wird in der BRD durch Steuerfreistellung ausgeglichen)

Translations4IT
Local time: 21:36
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 730
Grading comment
many thanks for your help!

Peer comments on this answer (and responses from the answerer)
agree  Ralf Lemster: 2 fast 4 me...
8 mins
  -> :-)

agree  Gerard Reid
2 hrs
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