Erbschaftsteuer als Erbanfallsteuer

English translation: estate tax as inheritance tax

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German term or phrase:Erbschaftsteuer als Erbanfallsteuer
English translation:estate tax as inheritance tax

17:40 Jun 6, 2012
    The asker opted for community grading. The question was closed on 2012-06-10 08:54:07 based on peer agreement (or, if there were too few peer comments, asker preference.)


German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Erbschaftsteuer als Erbanfallsteuer
This is from a document explaining the different taxes in Switzerland.

From this sentence, "Auf jeden Erben oder Vermächtnisnehmer wird die Erbschaftsteuer als Erbanfallsteuer einzeln erhoben."

My problem is, if I translate "Erbschaftsteuer " as inheritance tax (I know there are alternatives), how do I translate "Erbanfallsteuer "?
David Bullock
Germany
Local time: 23:26
estate tax as inheritance tax
Explanation:
an estate tax (Erbschaftsteuer) is assessed on the assets of the deceased, while an inheritance tax (Erbanfallsteuer) is assessed on the legacies received by the beneficiaries of the estate.
also see https://en.wikipedia.org/wiki/Death_duty
Selected response from:

gdesai
Local time: 02:56
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Summary of answers provided
4 +1estate tax as inheritance tax
gdesai
3inheritance tax based on the interest to which the living succeeds
Johanna Timm, PhD


Discussion entries: 5





  

Answers


51 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
inheritance tax based on the interest to which the living succeeds


Explanation:
Erbanfallsteuer

Bei der Erbschaftssteuer gibt es zwei verschiedene Systeme das Erbe zu besteuern: Die Erbanfallsteuer oder die Erbnachlasssteuer. In Deutschland findet die Methode der Erbanfallsteuer Anwendung. Das heißt, dass die steuerliche Belastung vom konkreten Erwerb des jeweiligen Erben abhängig ist. Es wird demnach nicht das gesamte hinterlassene Vermögen besteuert, sondern für jeden Einzelnen, der ihm zustehende Erbteil. Nur so kann gewährleistet werden, dass auch das verwandtschaftliche Verhältnis zum Verstorbenen für die Besteuerung hinzugezogen werden kann. Bei einem Erbfall werden demnach verschiedene Erbanfallsteuern berechnet, je nachdem, wie viele Erben der Erblasser eingesetzt bzw. hinterlassen hat.
http://www.finanzvergleich.de/erbschaftssteuer/erbanfallsteu...

“taxes based on the interest to which the living succeeds"
http://www.jstor.org/discover/10.2307/1115835?uid=3739400&ui...


Johanna Timm, PhD
Canada
Local time: 14:26
Does not meet criteria
Native speaker of: Native in GermanGerman
PRO pts in category: 70
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12 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
estate tax as inheritance tax


Explanation:
an estate tax (Erbschaftsteuer) is assessed on the assets of the deceased, while an inheritance tax (Erbanfallsteuer) is assessed on the legacies received by the beneficiaries of the estate.
also see https://en.wikipedia.org/wiki/Death_duty



    https://en.wikipedia.org/wiki/Death_duty
gdesai
Local time: 02:56
Does not meet criteria
Native speaker of: Native in EnglishEnglish
PRO pts in category: 2
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  gangels (X): correct. Estate taxes are assessed as pro-rated inheritance tax
6 hrs
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