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Sample translations submitted: 1
German to English: VERKAUFSVERTRAG/ PURCHASE AGREEMENT General field: Law/Patents Detailed field: Law: Contract(s)
Source text - German Die Verkäuferin ist diesbezüglich in Kenntnis der mit dem 1. Stabilitätsgesetz
2012 („Sparpaket“) bewirkten gesetzlichen Neuerungen im Einkommensteuerrecht,
insbesondere, dass seit 1.4.2012 Gewinne aus der Veräußerung privater
Grundstücke auch außerhalb der Spekulationsfrist der Einkommensbesteuerung
unterliegen.
Weiters ist die Verkäuferin in Kenntnis, dass der Urkundenverfasser bei Selbst−
berechnung der Grunderwerbsteuer verpflichtet ist, die Immobilienertragsteuer
der Verkäuferin für diese selbst zu berechnen und an das zuständige Finanzamt
abzuführen.
Die Verkäuferin erklärt, eine Kapitalgesellschaft im Sinne des § 7 Körperschaft−
steuergesetz zu sein.
ÜBERGABE
Die Übergabe und Übernahme des Kaufobjektes in den tatsächlichen Besitz der
Käuferin erfolgt am Tag der Vertragsunterfertigung. Von da an gehen Nutzen
und Vorteil, aber auch Last und die Gefahr des Zufalles auf die Käuferin über.
Translation - English Furthermore, the notar ywill receive an irrevocable assignment to make assessment of taxes and fees individually and to transfer aforesaid amounts to the Tax office for fees and commerce taxes.
In this respect the Seller is familiar with the statutory changes in income tax law caused by the 1st Stability Act 2012 ("Austerity package"), in particular, that since 1.4.2012 private gains from alienation of plots of land outside the speculative period are subject to income taxation.
Furthermore, the Seller is notified that while calculating the real estate transfer tax the notary is committed to calculate the immovable property tax personally for the Seller and to transfer it to the competent tax office.
The Seller declares to be a capital company within the meaning of § 7 corporate Tax Act.
V. HADOVER
Handover and takeover of the purchase object in an actual possession of the Buyer takes place on the day of signing of the contract. From then on, benefits and advantages, but also loads and the risks pass to the Buyer.
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Graduate diploma - Moscow State University
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Years of experience: 15. Registered at ProZ.com: Jun 2013.
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