https://www.proz.com/kudoz/german-to-english/law-taxation-customs/1281014-nachsteuerung.html
This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. German to English
  3. Law: Taxation & Customs

Nachsteuerung

English translation: no direct equivalent

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Nachsteuerung
English translation:no direct equivalent
Entered by: YorickJenkins

14:22 Mar 14, 2006
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / excise tobacco duty
German term or phrase: Nachsteuerung
The word "Nachsteuerung" arose in the course of business discussions in a tobacco company held by mostly Germans in English in which participants can appeal to me for help for the right English word. Nachsteuerung here refers to a further tax or excise on tabacco to make up for wholesalers buying tobacco goods in bulk in anticipation of a tax hike at the still existing lower rates. The discussion was about whether the tobacco company or their wholesale customers would be liable for any such "Nachsteuerung" which the government chose to raise after an initial increase in tobacco duty. I don't know any standard word in English for this. I thought of "tobacco excise readjustment" or maybe "tobacco follow up tax".

I promised an answer by next meeting.
Many thanks for all help.
YorickJenkins
YorickJenkins
Local time: 21:47
no direct equivalent
Explanation:
I really don't think there's a direct equivalent in Anglo-American tax systems. If you conduct transactions prior to an announced tax increase, you generally benefit from the lower tax rate, and it's rare for the government to be allowed by the courts to impose a higher tax rate retrospectively unless there was evidence of abuse, i.e. tax evasion (illegal), rather than tax avoidance (legal, applies to the situation you describe). But German courts are increasingly giving way to government demands for retrospective taxation, which breaches all civilised rules governing the relationship between government and taxpayer.

There are tax concepts such as "clawback" and "recapture" that have a similar effect, but the circumstances are entirely different, e.g. ex post non-eligibility for tax credits, that sort of thing.

If I was forced to come up with a workaround, I'd say something like "imposition of a retrospective tax increase" or "imposition of a tax increase prior to the effective date". Not really happy with either, though.
Selected response from:

RobinB
United States
Local time: 14:47
Grading comment
Thanks very much-it is rather what I thought. What about "follow up tax"? I'd be intersted to know what anyone thinks of that.
4 KudoZ points were awarded for this answer



Summary of answers provided
3see explanation below
Ulrike Kraemer
3no direct equivalent
RobinB


Discussion entries: 1





  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
see explanation below


Explanation:
Dietl-Lorenz has two different terms:

subsequent taxation >>> Nachbesteuerung (which is just a different term for Nachsteuerung)

or

supplementary tax >>> to impose a supplementary tax = eine Nachsteuer erheben


Ulrike Kraemer
Germany
Local time: 21:47
Native speaker of: Native in GermanGerman
PRO pts in category: 20
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
no direct equivalent


Explanation:
I really don't think there's a direct equivalent in Anglo-American tax systems. If you conduct transactions prior to an announced tax increase, you generally benefit from the lower tax rate, and it's rare for the government to be allowed by the courts to impose a higher tax rate retrospectively unless there was evidence of abuse, i.e. tax evasion (illegal), rather than tax avoidance (legal, applies to the situation you describe). But German courts are increasingly giving way to government demands for retrospective taxation, which breaches all civilised rules governing the relationship between government and taxpayer.

There are tax concepts such as "clawback" and "recapture" that have a similar effect, but the circumstances are entirely different, e.g. ex post non-eligibility for tax credits, that sort of thing.

If I was forced to come up with a workaround, I'd say something like "imposition of a retrospective tax increase" or "imposition of a tax increase prior to the effective date". Not really happy with either, though.

RobinB
United States
Local time: 14:47
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 155
Grading comment
Thanks very much-it is rather what I thought. What about "follow up tax"? I'd be intersted to know what anyone thinks of that.
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations