Glossary entry

German term or phrase:

erfolgsunabhängige Steuern

English translation:

non-income-related taxes

Added to glossary by nruddy
Jul 31, 2009 17:04
14 yrs ago
3 viewers *
German term

erfolgsunabhängige Steuern

German to English Bus/Financial Accounting HGB
This appears as a line item in the "Results of Operations" section of notes for a German GmbH (HGB accounting).
Unfortunately I haven't been able to find a reliable translation. Could anyone tell me what it should be? Accounting background only, please!
Change log

Jul 31, 2009 17:11: Steffen Walter changed "Term asked" from "Erfolgsunabhängige Steuern" to "erfolgsunabhängige Steuern"

Discussion

dkfmmuc Jul 31, 2009:
What's about capital-based or annual fixed taxes Maybe the term you search is about a specialty of German tax law. In many cases there are taxes based on the mere ownership position (e.g. taxes for owning a car). So some of these taxes are capital-based and some are even fixed (regardless of the profit or loss you actually realise). Hope this helps a bit don't have the exact term in English available.

Proposed translations

+3
23 mins
Selected

taxes not related to income/non-income related taxes

as an alternative to Phil's non-profit related. These are any taxes that are not Ertragsteuern (Einkommen-, Körperschaft-, Gewerbesteuern etc.. for example, Grundsteuer, Kfz-steuer, Mineralölsteuer etc.

An odd usage I must admit as most instances of "erfolgs(un-)abhängig relate to compensation and "performance".
Note from asker:
We're on the same page. I had only come across erfolgsunabhängig in the contexts you mentioned and wanted to see whether anyone else had a better suggestion than I. Definitely income rather than profit, I'd say.
Peer comment(s):

agree michael10705 (X) : yes
15 mins
agree Anne-Marie Grant (X)
49 mins
neutral philgoddard : I think this is potentially confusing - income is Einkommen.
1 hr
agree RobinB : Prefer "non-income-related", as it's symmetrical with "Steuern vom E+E" = taxes on income, income taxes.
4 hrs
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4 KudoZ points awarded for this answer. Comment: "Thanks very much. I'll use this."
+2
5 mins

non-profit-related taxes

eg capital gains or value added taxes
Peer comment(s):

agree Sabine Akabayov, PhD : http://www.nrcan-rncan.gc.ca/mms-smm/poli-poli/pdf/fin-fin-e...
9 mins
Thank you.
agree RobinB : This is also perfectly OK, but personally I'd prefer "income" (symmetry with Steuern vom Einkommen und Ertrag = taxes on income).
4 hrs
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13 mins

taxes independent of profit or loss

Erfolg = profit or loss in this context
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15 hrs

periodic tax charges

The asker doesn't say what line of trade the corporation is in. This type of Steuern usually applies to oil companies, whether they make a profit or a loss. Just because the periodic charge in the UK is levied over trust assets on an inheritance etc. doesn't mean it can't be widened out to other contexts.

Accounting background: UK Solicitors' (US: Attorneys') Book-Keeping & Accounts exam paper passed.

Example sentence:

the 10-year periodic tax charge is unlikely to be an issue www.international-aviva.com/AllLiterature/document,628001,en.pdf

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