Ertragsausgleichberechnung
English translation: yield compensation calculation
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| 15:08 Jun 24, 2011 |
| German to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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|  Selected response from: Derek Ferrari-Frankland (X) United Kingdom | ||||||
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| 4 | yield compensation calculation |
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| 2 | Income equalisation scheme |
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| Discussion entries: 2 | |
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Answers
59 mins confidence: 
yield compensation calculation Explanation: I had it recently regarding actual wind turbine output compared the estimated output |
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9 hrs confidence:
Income equalisation scheme Explanation: Income equalisation scheme: How the scheme works What is income equalisation? How does it work? The income equalisation scheme allows taxpayers to deposit income from farming, fishing or forestry with Inland Revenue. The money is paid into a special account and earns interest at 3% per annum on amounts left on deposit for more than 12 months. The interest paid becomes part of the deposit for tax purposes. The deposit is held for a maximum period of five years. Deposits are tax deductible in the year for which they are made. And withdrawals (including interest) are assessable in the year for which they are made. In normal circumstances an amount may not be withdrawn unless it's been on deposit for at least 12 months. Just after 31 March each year Inland Revenue sends a statement to all taxpayers who have income equalisation deposits, showing their current balance and any interest credited to the account. Reference: http://www.ird.govt.nz/business-income-tax/income-equalisati... |
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