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  3. Law: Taxation & Customs

doppeltes Halbsatzverfahren

English translation: double half-rate system

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:doppeltes Halbsatzverfahren
English translation:double half-rate system
Entered by: Iris Schlagheck-Weber

12:07 Jan 22, 2005
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: doppeltes Halbsatzverfahren
"Im Zuge mehrerer Reformschritte wurden ab 1988 in Oesterreich grundlegende Veraenderungen durchgefuehrt. Das Steuersystem wurde in zwei Phasen nicht nur partiell geaendert, sondern auch strukturell neu gestaltet.
Die erste Stufe konzentrierte sich vor allem auf die ertragsabhaengigen Steuern. Der Lohn- und Einkommensteuertarif wurde auf einen Grenzsteuersatz von 50 v. H. gesenkt und eine Kapitalertragsteuer von 10 v. H. auf Zinsertraege aus Bankeinlagen und Forderungswertpapieren eingefuehrt. Zudem erfolgte eine Koerperschaftssteuerreform i. S. des **doppelten Halbsatzverfahrens** (30 v. H. KSt sowie halber ESt-Satz von Dividenden) sowie der Ersatz der Schachtelbefreiung durch eine allgemeine Beteiligungsertragsbefreiung."

TIA for your help.
Iris Schlagheck-Weber
Local time: 01:48
double half-rate system
Explanation:
Why not? There are plenty of Google refs. to Austria's half-rate system of tax on dividends etc. - see e.g.

Tax in Austria 250 ... from his total income, and claim a refund of the excess withholding tax. The “half rate” system (which is in effect very similar to the ...
www.cfe-eutax.org/pdf_word_documents/ opinion_statements/pdf/2002_05.pdf -

The half rate applied to Austrian dividends was in ... paying the dividend had already paid Austrian tax. ...
www.kpmg.ie/services/tax/ publications/taxarticles/2004/Sep.pdf

I can't say I've found any references to double half rate, but nevertheless that would seem to be the translation that is called for.
Selected response from:

Armorel Young
Local time: 00:48
Grading comment
Thank you so much. Sorry for the delay.
4 KudoZ points were awarded for this answer



Summary of answers provided
4double half-rate system
Armorel Young


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
double half-rate system


Explanation:
Why not? There are plenty of Google refs. to Austria's half-rate system of tax on dividends etc. - see e.g.

Tax in Austria 250 ... from his total income, and claim a refund of the excess withholding tax. The “half rate” system (which is in effect very similar to the ...
www.cfe-eutax.org/pdf_word_documents/ opinion_statements/pdf/2002_05.pdf -

The half rate applied to Austrian dividends was in ... paying the dividend had already paid Austrian tax. ...
www.kpmg.ie/services/tax/ publications/taxarticles/2004/Sep.pdf

I can't say I've found any references to double half rate, but nevertheless that would seem to be the translation that is called for.

Armorel Young
Local time: 00:48
Native speaker of: English
PRO pts in category: 30
Grading comment
Thank you so much. Sorry for the delay.
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