KudoZ home » German to English » Bus/Financial

Gliederungsrechnung

English translation: breakdown of taxed company income

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Gliederungsrechnung
English translation:breakdown of taxed company income
Entered by: Ralf Lemster
Options:
- Contribute to this entry
- Include in personal glossary

15:52 Oct 11, 2001
German to English translations [PRO]
Bus/Financial
German term or phrase: Gliederungsrechnung
körperschaftssteuerliche Gliederungsrechnung der Gesellschaft zum [date]
Beate Lutzebaeck
New Zealand
Local time: 19:36
breakdown of taxed company income ("Gliederungsrechnung")
Explanation:
Under the old German corporation tax regime, non-distributed profits were subject to a corporation tax burden of 40% or 45%, respectively (depending on the tax year), or 0% (for profits made outside Germany). The applicable tax rate in the event of a subsequent distribution, however, was 30%, necessitating an adjustment - for which you needed a breakdown of profits to calculate the amounts. (Not surprising, this regime has been scrapped...) AFAIK this doesn't exist elsewhere, so you will definitely need to include the German term.
Selected response from:

Ralf Lemster
Germany
Local time: 07:36
Grading comment
I've been waiting for this ... ;-)
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
5breakdown of taxed company income ("Gliederungsrechnung")
Ralf Lemster
4 +1Arrangement Calculation
Ursula Peter-Czichi
4itemizationcochrum
4breakdown of the company's corporation tax as of
Alison Schwitzgebel


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
Arrangement Calculation


Explanation:
http://strategis.ic.gc.ca/pics/cs/form14_1.pdf

Canadian Tax form (in several languages) Articles of Arrangement

http://www.lemaitre.de/Erlasse/KstG8bAbs7.html

3. Gliederungsrechnung

In der Gliederungsrechnung sind nur 95 % der ausländischen Dividenden als Zugang beim Teilbetrag EK 01 zu erfassen (Minderung der steuerfreien Gewinnausschüttung um den als nicht abziehbar geltenden Betrag i. H. von 5 %, Abschn. 85 Abs. 3 Nr. 1 KStR). Die nach Abzug der der steuerfreien Gewinnausschüttung zugeordneten Betriebsausgaben (5 % der Gewinnausschüttung) verbleibenden tatsächlich angefallenen und abziehbaren Betriebsausgaben mindern das verwendbare Eigenkapital nach den allgemeinen Regeln (entweder als Minderung des Zugangs zum belasteten Eigenkapital oder — in Verlustfällen — als Abzug vom Teilbetrag EK 02). Soweit die der steuerfreien Gewinnausschüttung zugeordneten Betriebsausgaben die tatsächlich angefallenen Betriebsausgaben übersteigen, erhöhen sie das steuerliche Einkommen und damit auch das (in der Regel belastete) verwendbare Eigenkapital.

3. Arrangement calculation

In the arrangement calculation only 95 % of the foreign dividends are as entrance with the partial amount EK 01 to seize (reduction of the taxfree distribution of profits around as not removable valid amount the ith H. of 5 %, Abschn. 85 exp. 3 NR. 1 KStR). After departure that the taxfree distribution of profits assigned the operatings expenditure (5 % of the distribution of profits) remaining actually resulted and removable operatings expenditure reduce usable own capital funds according to the general rules (either as reduction of the entrance to loaded own capital funds or -- in cases of loss -- as departure of the partial amount EK 02). As far as those exceed the taxfree distribution of profits assigned operatings expenditure the actually resulted operatings expenditure, they increase the fiscal income and concomitantly (usually loaded) usable own capital funds.

HTH

Ursula Peter-Czichi
United States
Local time: 01:36
PRO pts in pair: 242

Peer comments on this answer (and responses from the answerer)
agree  Johanna Timm, PhD: seems to be it!
12 mins
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
breakdown of the company's corporation tax as of


Explanation:
Is what it actually means. Does that fit your context?

Alison Schwitzgebel
France
Local time: 07:36
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 3409
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 5/5
breakdown of taxed company income ("Gliederungsrechnung")


Explanation:
Under the old German corporation tax regime, non-distributed profits were subject to a corporation tax burden of 40% or 45%, respectively (depending on the tax year), or 0% (for profits made outside Germany). The applicable tax rate in the event of a subsequent distribution, however, was 30%, necessitating an adjustment - for which you needed a breakdown of profits to calculate the amounts. (Not surprising, this regime has been scrapped...) AFAIK this doesn't exist elsewhere, so you will definitely need to include the German term.


    I double-checked this with my tax adviser/company accountant
Ralf Lemster
Germany
Local time: 07:36
Native speaker of: German
PRO pts in pair: 2684
Grading comment
I've been waiting for this ... ;-)
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
itemization


Explanation:
Corporate tax itemization

cochrum
Germany
Local time: 07:36
PRO pts in pair: 61
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search