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einbringungsgeborene, u.s.w.

English translation: see below

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13:04 Jun 12, 2000
German to English translations [PRO]
Bus/Financial
German term or phrase: einbringungsgeborene, u.s.w.
The context is taxation. The sentence is:
Im Privatvermoegen unterliegen Veraeusserungsgewinne der Einkommensteuer, wenn es sich um "einbringungsgeborene" Anteile handelt.

registered investment shareholdings?

The other sentence is:
'Befinden sich die Aktien im Betriebsvermoegen', wird ein Freibetrag sowie 'fuer darueber hinausgehendes Vermoegen' ein Abschlag gewaehrt.
Marcus
English translation:see below
Explanation:

Hi Marcus,

Here is some background info

http://www.pues.de/deutsch/lexikon/okt98/1098S18.html

"Etwas anderes gilt nach einer Entscheidung des Bundesfinanzhofs nur, wenn sich dem Sachbearbeiter des Finanzamts die Existenz einbringungsgeborener Anteile aufdrängen muss. Er ist dann verpflichtet, die im Keller befindlichen Akten in seine Arbeit mit einzubeziehen. Das Finanzamt muss keine geeigneten organisatorischen Maßnahmen ergreifen, um die Versteuerung stiller Reserven in einbringungsgeborenen Anteilen sicher zu stellen. Dies ist nach der Auffassung des Bundesfinanzhofs im Rahmen der Mitwirkungspflicht eine Aufgabe des Steuerbürgers und seines Beraters."

There are many more hits under Northern Light for this term.

Several dictionaries confirm what Blixen said about capital brought in but one dictionary added that the "geborene" referred to readily negotiable order shares, whatever that might imply in your context.

The second sentence could possibly be translated as: "Should the shares be included in the corporation/company assets, a portion thereof will be treated as a tax exempt amount/tax allowance, and for the value of these shares exceeding the tax exempt amount/tax allowance, a tax deduction will be granted." That was rather long to make it as clear as possible what I meant. You can shorten it to suit.

Most of the dictionary answers came from Zahn as usual when the terms have to do with Banking and Stock Trading. I think I sent you the ISBN a while back.

Hope this helps, Dan

Selected response from:

Dan McCrosky
Local time: 11:22
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
nasee belowDan McCrosky
nacontributed/brought in shareholdingsBlixen


  

Answers


30 mins
contributed/brought in shareholdings


Explanation:
Einbringung von Kapital etc is usually translated as 'capital contributed or brought in'.

The second sentence is more tricky. One possible solution could be:

If the shares are part of the operating assets, tax relief as well as a reduction for any exceeding assets will be granted.

Hope this helps. At least it is something you can work on.







Blixen
United Kingdom
Local time: 10:22
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 20
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2 hrs
see below


Explanation:

Hi Marcus,

Here is some background info

http://www.pues.de/deutsch/lexikon/okt98/1098S18.html

"Etwas anderes gilt nach einer Entscheidung des Bundesfinanzhofs nur, wenn sich dem Sachbearbeiter des Finanzamts die Existenz einbringungsgeborener Anteile aufdrängen muss. Er ist dann verpflichtet, die im Keller befindlichen Akten in seine Arbeit mit einzubeziehen. Das Finanzamt muss keine geeigneten organisatorischen Maßnahmen ergreifen, um die Versteuerung stiller Reserven in einbringungsgeborenen Anteilen sicher zu stellen. Dies ist nach der Auffassung des Bundesfinanzhofs im Rahmen der Mitwirkungspflicht eine Aufgabe des Steuerbürgers und seines Beraters."

There are many more hits under Northern Light for this term.

Several dictionaries confirm what Blixen said about capital brought in but one dictionary added that the "geborene" referred to readily negotiable order shares, whatever that might imply in your context.

The second sentence could possibly be translated as: "Should the shares be included in the corporation/company assets, a portion thereof will be treated as a tax exempt amount/tax allowance, and for the value of these shares exceeding the tax exempt amount/tax allowance, a tax deduction will be granted." That was rather long to make it as clear as possible what I meant. You can shorten it to suit.

Most of the dictionary answers came from Zahn as usual when the terms have to do with Banking and Stock Trading. I think I sent you the ISBN a while back.

Hope this helps, Dan



Dan McCrosky
Local time: 11:22
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1541
Login to enter a peer comment (or grade)




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