Glossary entry (derived from question below)
German term or phrase:
umsatzsteuerliche Organschaft
English translation:
consolidated tax group for value added tax purposes / consolidated VAT group
Added to glossary by
swisstell
Aug 5, 2008 18:46
15 yrs ago
31 viewers *
German term
umsatzsteuerliche Organschaft
German to English
Bus/Financial
Law: Taxation & Customs
Heading: Eingliederungsvoraussetzungen bei umsatzsteuerlicher Organschaft.
I found "VAT'Group" and simply "taxable entity"
but wonder whether any of you might have something more precise or appropriate up your sleeves. TIA.
I found "VAT'Group" and simply "taxable entity"
but wonder whether any of you might have something more precise or appropriate up your sleeves. TIA.
Proposed translations
(English)
| 5 +1 | consolidated tax group for value added tax purposes |
Ted Wozniak
|
| 5 +1 | VAT Group |
Jo Bennett
|
| 4 | single entity for VAT purposes |
Michael Kucharski
|
| 3 | fiscal unity for VAT purposes |
afa78
|
Proposed translations
+1
10 mins
Ted Wozniak
United States
United States
Native in English
Specializes in field
United States
Bridging the Language GAAP-
Native in: English (Variant: US) 
Works in: German to English
Related KudoZ points
:
138
Selected
consolidated tax group for value added tax purposes
The Organschaft is the consolidated tax group (parent and subsidiaries are treated as a single entity for whatever tax is involved, Umsatz-, Gewerbe-, Körperschaftsteuer etc.)
The Organträger is the consolidated tax group parent and the Organgesellschaft is the consolidated tax group company/subsidiary.
Pretty sure all of these terms should be in the archives here.
The Organträger is the consolidated tax group parent and the Organgesellschaft is the consolidated tax group company/subsidiary.
Pretty sure all of these terms should be in the archives here.
4 KudoZ points awarded for this answer.
Comment: "thank you Ted, but also JoBennet. One of those cases where both deserve Kudoz. I eventually went with the "consolidated VAT group" "
+1
28 mins
Jo Bennett
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Value Added Translation
Native in: English
Works in: German to English, Malay to English, Indonesian to English
Related KudoZ points
:
16
VAT Group
A VAT Group is the UK VAT term for one type of legal entity consisting of a number of companies. It can be registered as a group for VAT purposes, in which case one of the companies takes on the role of group representative. The German phrase is "umsatzsteuerliche Organschaft".
Example sentence:
A VAT group is treated in the same way as a single company registered for VAT on its own. (Quote from the web page below)
Reference:
Peer comment(s):
| agree |
RobinB
: The short way of saying it!
24 mins
|
|
Yes - it depends on the context really, doesn't it. It's the term I would have expected in my days as a VAT officer.
|
2 hrs
Michael Kucharski
Native in German
Specializes in field
High-quality legal translations are rare
Native in: German
Works in: Russian to German, English to German, German to English, and 3 more.
Related KudoZ points
:
16
single entity for VAT purposes
Bin mir bzgl. "consolidated" nicht ganz sicher, ob das hier gemeint ist.
Auch weiß ich mangels Kontext nicht, ob hier wirklich ein Konzern vorliegt.
Um sicher zu gehen, daher mein Vorschlag mit "single entity..."
Jedenfalls interessante Frage!
Auch weiß ich mangels Kontext nicht, ob hier wirklich ein Konzern vorliegt.
Um sicher zu gehen, daher mein Vorschlag mit "single entity..."
Jedenfalls interessante Frage!
Peer comment(s):
| neutral |
RobinB
: Note that an Organschaft is a "consolidated tax group" or "tax consolidation group" (normally for corporation/trade tax). A (consolidated) VAT group is just another form of Organschaft.
12 hrs
|
152 days
fiscal unity for VAT purposes
In Germany, fiscal unities maybe established for corporate income tax , trade tax and value added tax purposes. Within the fiscal unity for CIT and TT, taxation on a consolidated basis takes place.
Discussion