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  3. Law: Taxation & Customs

Gewerbesteuerzerlegung

English translation: allocation of trade tax

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Gewerbesteuerzerlegung
English translation:allocation of trade tax
Entered by: Rod Darby (X)

19:19 Jun 13, 2011
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Trade tax
German term or phrase: Gewerbesteuerzerlegung
I can't find an "official" translation (perhaps there isn't one)
Rod Darby (X)
Ghana
Local time: 03:36
allocation/apportionment of trade tax
Explanation:
Personally, I prefer "allocation" to "apportionment", which looks rather fussy to me. But both mean the same thing anyway.

"Gewerbesteuerzerlegung" is the allocation/apportionment of a company's aggregate trade tax liability to the municipalities (Gemeinden) in which it is registered for (municipal) trade tax. The allocation is based on the ratio of the total payroll at a particular permanent establishment (Betriebsstätte) to the company's aggregate payroll for all of its permanent establishments.

You can find an explanation (in German) here:

http://www.steuerberaten.de/tag/gewerbesteuerzerlegung/

--------------------------------------------------
Note added at 12 hrs (2011-06-14 07:55:11 GMT)
--------------------------------------------------

Rod,
I think that (adjusted) payroll, and not revenue/Umsätze, is used as the basis for the "Zerlegungsschlüssel" so that the tax is allocated on a quasi units-of-production method (to prevent companies e.g. chanelling all revenue through the PE with the lowest trade tax multiplier/Gewerbesteuerhebesatz).

I think that "municipalities" is OK, covering both rural and urban Gemeinden, while I wouldn't regard a "community" in any way as a legal entity.
Selected response from:

RobinB
United States
Local time: 22:36
Grading comment
many thanks foryour guidance, Robin. Thanks also to you and to Paul for additonal help on 'Gemeinde' :-)
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3allocation/apportionment of trade tax
RobinB
4decrease in the business tax; cutting of the business tax(es)
TechLawDC


Discussion entries: 1





  

Answers


14 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
decrease in the business tax; cutting of the business tax(es)


Explanation:
Two alternatives. (Context would be desirable.)

TechLawDC
United States
Local time: 23:36
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 3
Notes to answerer
Asker: more context: §§ 24 ff. GewStG

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33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
allocation/apportionment of trade tax


Explanation:
Personally, I prefer "allocation" to "apportionment", which looks rather fussy to me. But both mean the same thing anyway.

"Gewerbesteuerzerlegung" is the allocation/apportionment of a company's aggregate trade tax liability to the municipalities (Gemeinden) in which it is registered for (municipal) trade tax. The allocation is based on the ratio of the total payroll at a particular permanent establishment (Betriebsstätte) to the company's aggregate payroll for all of its permanent establishments.

You can find an explanation (in German) here:

http://www.steuerberaten.de/tag/gewerbesteuerzerlegung/

--------------------------------------------------
Note added at 12 hrs (2011-06-14 07:55:11 GMT)
--------------------------------------------------

Rod,
I think that (adjusted) payroll, and not revenue/Umsätze, is used as the basis for the "Zerlegungsschlüssel" so that the tax is allocated on a quasi units-of-production method (to prevent companies e.g. chanelling all revenue through the PE with the lowest trade tax multiplier/Gewerbesteuerhebesatz).

I think that "municipalities" is OK, covering both rural and urban Gemeinden, while I wouldn't regard a "community" in any way as a legal entity.

RobinB
United States
Local time: 22:36
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 155
Grading comment
many thanks foryour guidance, Robin. Thanks also to you and to Paul for additonal help on 'Gemeinde' :-)
Notes to answerer
Asker: thanks a million, Robin. I know about Zerlegung, I had at least one client with Betriebsstätten in more than one Gemeinde, and I have actually filled out those pesky Zerlegungserklärungen (was tunroveralos involved, or just payroll?), but I'll go for 'allocation' (you're right about 'apportionment'. @Kim (hi there!): I'd been using 'breakdown' pro tem. I'll go check your link now.

Asker: oops! "turnover also" - time I had a glass of wine and went to bed...

Asker: btw, Robin, I see you are using 'muncipality' for 'Gemeinde' - I used to live in Landkreis Parchim (sehr ländlich), and I've always seen 'municipalities' as being rather town-like ('munitus' = 'fortified') so I've been using "communities" - is this ok, or have I inadvertently put myself among the WGs?

Asker: ok, *municipality* (I really must go to bed)


Peer comments on this answer (and responses from the answerer)
agree  Sabine Akabayov, PhD
20 mins
agree  Kim Metzger: Somebody got it almost right at dict.cc http://forum.dict.cc/forum-questions/detail-148065-gewerbest... and SAP calls it trade tax breakdown.
38 mins
  -> Hi Kim: The SAP glossary entry is crap (like most SAP R/3 FI English terminology...)
agree  Ted Wozniak
5 hrs
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