reduzierter zweistufiger Gewinnsteuertarif

English translation: two-tier reduced tax rate on profits

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:reduzierter zweistufiger Gewinnsteuertarif
English translation:two-tier reduced tax rate on profits
Entered by: EHI (X)

12:31 Aug 1, 2009
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: reduzierter zweistufiger Gewinnsteuertarif
Es wird ein reduzierter zweistufiger Gewinnsteuertarif angewendet:
6% auf den ersten CHF 150,000 des steuerbaren Gewinns; 9% auf dem übrigen Reingewinn.
EHI (X)
Local time: 01:12
two-tier reduced tax rate on profits
Explanation:
I don't know what else you could call it except maybe an income tax.
Selected response from:

Ted Wozniak
United States
Local time: 19:12
Grading comment
Thank you Ted
4 KudoZ points were awarded for this answer



Summary of answers provided
4two-tier reduced tax rate on profits
Ted Wozniak
3reduced two-tier tax rate on income / earnings
Ellen Kraus
3two-tier system of tax relief on profit and gains
Adrian MM. (X)
Summary of reference entries provided
tax on profits
Kim Metzger

  

Answers


17 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
two-tier reduced tax rate on profits


Explanation:
I don't know what else you could call it except maybe an income tax.

Ted Wozniak
United States
Local time: 19:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 138
Grading comment
Thank you Ted
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17 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
reduced two-tier tax rate on income / earnings


Explanation:
I would suggest

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Note added at 20 Min. (2009-08-01 12:52:09 GMT)
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for Gewinnsteuer W. Schäfer dict. suggests "tax on income or on earnings "

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Note added at 24 Min. (2009-08-01 12:55:58 GMT)
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A reduced tax rate that a government provides as an inducement to foreign ...... Treasury stock not considered when calculating dividends or earnings per share. .... Two-tier tax system. Taxation system that results in taxing the income ...
www.bloomberg.com/invest/glossary/bfglost.htm

Ellen Kraus
Austria
Local time: 01:12
Native speaker of: Native in GermanGerman
PRO pts in category: 10
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2 days 9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
two-tier system of tax relief on profit and gains


Explanation:
If it's a reduced rate, it's a tax relief. Also, it's unclear whether, in CH, the Gewinn/Reingewinn is (net) profit or capital gain.

Example sentence(s):
  • The detailed provisions to achieve this have been published and they introduce a two tier system of tax relief on pension contributions www.sippchoice.co.uk/fileadmin/.../Sippchoice_Sippnews1.pdf
Adrian MM. (X)
Local time: 01:12
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 111
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Reference comments


20 mins
Reference: tax on profits

Reference information:
Alle juristischen Personen müssen einmal im Jahr die Gewinnsteuer bezahlen. D.h. alle Unternehmen, die eine Kapitalgesellschaft (d.h. Aktiengesellschaft, Kommanditaktiengesellschaft, Gesellschaften mit beschränkter Haftung) oder eine Genossenschaft sind, sowie auch Vereine, Stiftungen und Anlagefonds mit direktem Grundbesitz müssen ihren Gewinn versteuern.

Gemischte Steuer: (Zwei- oder Dreistufentarif nach Höhe der Ertragsintensität oder des Gewinns)

http://www.vimentis.ch/d/lexikon/121/Gewinnsteuer.html

EN: ability tax, profits tax, tax on profits
DE: Gewinnsteuer, Gewerbeertragsteuer
Definition EN: a tax imposed on profits,sometimes at a flat rate
http://www.mijnwoordenboek.nl/EN/theme/FI/EN/DE/A/1

The Swiss Confederation raises both direct taxes and indirect taxes.
As direct taxes are raised:
• direct federal taxes in form of the income tax of the natural persons and as profits tax with the legal entities
http://www.economy-point.org/t/tax-law-switzerland.html

A progressive, triple-tier tax rate is applied to the profit of a body corporate, irrespective of profitability.
http://www.wfb.ch/3297/3543/3544/3551/3552.asp

Kim Metzger
Mexico
Native speaker of: Native in EnglishEnglish
PRO pts in category: 161
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