German德语: AbgeltungssteuerEnglish英语 translation: withholding tax  KudoZ The KudoZ network provides a framework for translators ... More  |
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German德语至English英语翻译 [专业]
Bus/Financial - 法律：税与海关 / Optical | | German德语词条或短语： Abgeltungssteuer | | "Europäische Abgeltungssteuer auf Zinseinkünfte", referring to the taxation of interest income from bonds. |
| | | withholding tax | 说明：
and in this particular context: "European withholding tax on savings (income)", also known as "European withholding tax on savings in the form of interest income" (long-winded, isn't it...)
It includes income from what they refer to as "debt claims", which would include the interest income on bonds you mention.
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Note added at 4 hrs 4 mins (2004-07-15 12:47:12 GMT)
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Technically, of course, an Abgeltungsteuer is a \"definitive\" withholding tax, meaning that payment of that tax settles all claims against the taxpayer on that particular source of income. Other withholding taxes are credited against e.g. income tax, corporate income tax or CGT and merely reduce the ultimate tax burden. The question of whether the tax on savings is definitive or not is a matter for the individual member states. |
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RobinB
德国
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| withholding tax
说明：
and in this particular context: "European withholding tax on savings (income)", also known as "European withholding tax on savings in the form of interest income" (long-winded, isn't it...)
It includes income from what they refer to as "debt claims", which would include the interest income on bonds you mention.
--------------------------------------------------
Note added at 4 hrs 4 mins (2004-07-15 12:47:12 GMT)
--------------------------------------------------
Technically, of course, an Abgeltungsteuer is a \"definitive\" withholding tax, meaning that payment of that tax settles all claims against the taxpayer on that particular source of income. Other withholding taxes are credited against e.g. income tax, corporate income tax or CGT and merely reduce the ultimate tax burden. The question of whether the tax on savings is definitive or not is a matter for the individual member states.
证明参考： http://europa.eu.int/scadplus/leg/en/lvb/l31050.htm
证明参考： http://europa.eu.int/comm/taxation_customs/taxation/informat...
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The translation workplace 
