14:52 May 23, 2018 |
English to German translations [PRO] Law/Patents - Law: Contract(s) / Testament | |||||||
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3 | Testamentarischer Ermessenstrust im Umfang des steuerfreien Grundbetrags |
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discretionary trust of inheritance tax nil rate band legacy Testamentarischer Ermessenstrust im Umfang des steuerfreien Grundbetrags Explanation: Discretionary trust: for this kind of trusts, the trustees have discretion as to how, when, and for whose benefit to use some or all of the capital and income of the trust fund= auf Deutsch: In das Ermessen des Treuhänders gestelltes Trust (Zweckvermögen) kurz= "testamentarischer Ermessenstrust“ nil rate band: This is the amount of a person’s estate that is exempt from inheritance tax (charged at nil/ 0% ) auf Deutsch = steuerfreier Grundbetrag Vorschlag f. die Ueberschrift: Testamentarischer Ermessenstrust bis zur Höhe/im Umfang des steuerfreien Grundbetrags http://tinyurl.com/ydy3krgj |
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