Halbeinkünfte- bzw. Freistellungsverfahren

English translation: half-income/exemption procedure

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Halbeinkünfte- bzw. Freistellungsverfahren
English translation:half-income/exemption procedure
Entered by: GET ENERGY (X)

10:28 May 6, 2008
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Halbeinkünfte- bzw. Freistellungsverfahren
Auf die als zugeflossen geltenden Dividenden ist gemäß § 2 Abs. 2 InvStG das Halbeinkünfte- bzw. Freistellungsverfahren anwendbar, d.h. die Dividenden sind beim privaten Investor hälftig bzw. beim betrieblichen Anleger je nach Rechtsform hälftig bzw. zu 95% steuerfrei (§ 3 Nr. 40d EStG, § 8b Abs. 1, Abs. 5 KStG).
PoveyTrans (X)
Local time: 22:24
half-income/exemption procedure
Explanation:
see also: www.proz.com/kudoz/german_to_english/bus_financial/36206-ha...
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GET ENERGY (X)
Local time: 23:24
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4 KudoZ points were awarded for this answer



Summary of answers provided
5half income method
Jeff Barter
3 +1half-income/exemption procedure
GET ENERGY (X)


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
half-income/exemption procedure


Explanation:
see also: www.proz.com/kudoz/german_to_english/bus_financial/36206-ha...

GET ENERGY (X)
Local time: 23:24
Native speaker of: German
PRO pts in category: 4
Grading comment
Great, thanks.
Notes to answerer
Asker: Thanks


Peer comments on this answer (and responses from the answerer)
agree  Barbara Wiebking
3 days 4 hrs
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1 day 6 hrs   confidence: Answerer confidence 5/5
half income method


Explanation:
Haufe 'Controlling - Fachbegriffe'

Jeff Barter
Germany
Local time: 23:24
Native speaker of: English
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