anfallsberechtigt
English translation: contingently entitled; entitled as a contingent beneficiary
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 14:38 Oct 14, 2009 |
| German to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: Adrian MM. (X) Local time: 23:38 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 4 | contingently entitled; entitled as a contingent beneficiary |
| ||
| 3 | entitled to devolution |
| ||
| 3 | entitled to capital |
|
| Summary of reference entries provided | |||
|---|---|---|---|
| Info |
|
Answers
20 mins confidence: 
entitled to devolution Explanation: berechtigt = entitled (Romain/Byrd/Thielecke, 4th ed., p. 146) anfallen = (to) accrue, (to) become available, (to) occur, (to) devolve upon (Romain/Byrd/Thielecke, 4th ed., p. 43) Also see, for example, http://www.yorku.ca/univsec/policies/document.php?document=1... |
| |
| Login to enter a peer comment (or grade) | ||
6 hrs confidence:
contingently entitled; entitled as a contingent beneficiary Explanation: The weblink refers to insurance only, whilst this is unduly narrow. Reference: http://www.investorwords.com/1071/contingent_beneficiary.htm... |
| |
| Login to enter a peer comment (or grade) | ||
18 hrs confidence:
entitled to capital Explanation: my understanding - as Kim's reference indicates - is that the provision of the Aussensteuergesetz at issue here imposes tax liability on those who are entitled to income (bezugsberechtigt) or capital (anfallsberechtigt) under the trust |
| |
| Login to enter a peer comment (or grade) | ||
Reference comments
18 mins peer agreement (net): +1 |
| Reference: Info Reference information: § 15 AStG definiert die Begriffe des Bezugs- und Anfallsberechtigten nicht. Die Anfallsberechtigung wird verstanden als Berechtigung auf Anfall des (Rest-) Stiftungsvermögens im Falle der Auflösung oder Beendigung der Stiftung. Bezugsberechtigt iSv. § 15 AStG ist, wer nach der Satzung in der Gegenwart oder Zukunft einen Vermögensvorteil aus der Stiftung erhalten hat. Bei der Abgrenzung steht im Vordergrund die Differenzierung nach der Verteilung des Vermögens (dann Anfallsberechtigung) und der Verteilung der Einkünfte der Stiftung (dann Bezugsberechtigung).12 Zu beachten ist, dass die Qualifizierung als bezugsberechtigt oder anfallsberechtigt jedenfalls nach dem Wortlaut des § 15 AStG nicht zu unterschiedlichen Rechtsfolgen führt. http://www.wagner-joos-rechtsanwaelte.de/pdf/publi/p42-beste... |
| |
| 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.
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:
Search millions of term translations