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  2. German to English
  3. Law: Taxation & Customs

besitzzeitanteiliger Aktiengewinn

English translation: term-fixed profit on share

21:30 Feb 26, 2008
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: besitzzeitanteiliger Aktiengewinn
So weit diese Veräußerungsgewinne aus inländischen oder ausländischen Aktien resultieren (besitzzeitanteiliger Aktiengewinn), sind diese nur zur Hälfte zu versteuern (Personengesellschaften und übrige Unternehmen) oder grundsätzlich steuerfrei (Kapitalgesellschaften).
Ronald Shankland
Germany
Local time: 13:49
English translation:term-fixed profit on share
Explanation:
The text says something about a profit ensuing from shares which are in personal property - I think that these have to be fixed on the market while so. not sure, but the profit is ensuing whilst in personal property
Selected response from:

Kristian Madar
Slovakia
Local time: 13:49
Grading comment
Thank you, Kristian - however, I used a mixture of the best of 4 answers, namely "time-apportioned share earnings".
1 KudoZ points were awarded for this answer



Summary of answers provided
4term-fixed profit on share
Kristian Madar
4time-plan property share profit
Andries Conradie
4time-apportioned shareholding gain
Adrian MM. (X)
3capital gains attributable to ownership period
DC Josephs


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
term-fixed profit on share


Explanation:
The text says something about a profit ensuing from shares which are in personal property - I think that these have to be fixed on the market while so. not sure, but the profit is ensuing whilst in personal property

Kristian Madar
Slovakia
Local time: 13:49
Native speaker of: Slovak
PRO pts in category: 1
Grading comment
Thank you, Kristian - however, I used a mixture of the best of 4 answers, namely "time-apportioned share earnings".
Notes to answerer
Asker: Many thanks!

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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
time-plan property share profit


Explanation:
See Neues Grosses Wörterbuch Business English.

Andries Conradie
Local time: 13:49
Native speaker of: Native in EnglishEnglish
Notes to answerer
Asker: Many thanks!


Peer comments on this answer (and responses from the answerer)
neutral  DC Josephs: The problem with dictionaries is that they're written by people just like us :-). The only Google hit points back to this answer.
2 hrs
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11 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
capital gains attributable to ownership period


Explanation:
To begin with, this is about Veräußerungsgewinne, i.e. capital gains - *not* "profit".

Beyond that, the term appears to be of very recent coinage (the ref I cite is from a Bundestag bill dating from only 03). Here is the German definition:

§ 8
Veräußerung von Investmentanteilen;
Gewinnminderung

...

(2) Der steuerbegünstigte Teil der Einnahmen nach
Absatz 1 ist der Unterschied zwischen dem Aktiengewinn
auf den Veräußerungspreis einerseits und dem Aktiengewinn
auf die Anschaffungskosten andererseits (besitzzeitanteiliger
Aktiengewinn). Nach Abzug des gemäß Satz 1 ermittelten
steuerfreien Teils der Einnahmen von den gesamten
Einnahmen aus der Rückgabe oder Veräußerung der in
Absatz 1 genannten Investmentanteile ergibt sich der steuerpflichtige Teil der gesamten Einnahmen.


    Reference: http://dip.bundestag.de/btd/15/015/1501553.pdf
DC Josephs
Local time: 13:49
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Notes to answerer
Asker: Many thanks!

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1 day 1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
time-apportioned shareholding gain


Explanation:
This includes all parts of the phrase.

I agree with DC Josephs about capital gains, whilst these are subsumed under Veräußerungsgewinne for partnership or limited companies.

It's difficult to see how time-apportionment or 'on a time-apportioned basis' can be left out of any accurate answer.



Example sentence(s):
  • While any relaxation in the private residence relief restriction is welcome, there is still an element of retrospection, as the *time-apportioned gain* will ...

    Reference: http://www.taxationweb.co.uk/articles/article.php?id=168
Adrian MM. (X)
Local time: 13:49
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 111
Notes to answerer
Asker: Many thanks!

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