Glossary entry (derived from question below)
German term or phrase:
Abfärbetheorie
English translation:
tainting
Added to glossary by
Kieran McCann
Jun 14, 2005 17:32
18 yrs ago
1 viewer *
German term
Abfärbetheorie
German to English
Bus/Financial
Law: Taxation & Customs
.. jibes with Vervielfältigungstheorie (somehow)
Definition:
Gemäß der Abfärbetheorie ist im Steuerrecht eine selbständig ausgeübte Tätigkeit insgesamt als gewerblich anzusehen, wenn auch nur ein Teil der selbstständigen Tätigkeit gewerblich geprägt ist (Abfärbewirkung; Umqualifizierung der Einkünfte). Der entscheidende Nachteil für den Steuerpflichtigen dieser Sichtweise ist, dass er auch Gewerbesteuer zu zahlen hat. Ein ganz geringfügiger Anteil an gewerblicher Tätigkeit führt jedoch nicht zur Umqualifizierung.
Siehe auch: Vervielfältigungstheorie
Definition:
Gemäß der Abfärbetheorie ist im Steuerrecht eine selbständig ausgeübte Tätigkeit insgesamt als gewerblich anzusehen, wenn auch nur ein Teil der selbstständigen Tätigkeit gewerblich geprägt ist (Abfärbewirkung; Umqualifizierung der Einkünfte). Der entscheidende Nachteil für den Steuerpflichtigen dieser Sichtweise ist, dass er auch Gewerbesteuer zu zahlen hat. Ein ganz geringfügiger Anteil an gewerblicher Tätigkeit führt jedoch nicht zur Umqualifizierung.
Siehe auch: Vervielfältigungstheorie
Proposed translations
(English)
| 3 +3 | tainting |
Kieran McCann
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Proposed translations
+3
49 mins
Kieran McCann
United Kingdom
United Kingdom
Native in English
Works in field
United Kingdom
Qualified finance professional
Native in: English
Works in: German to English, French to English
Related KudoZ points
:
70
German term (edited):
Abf�rbetheorie
Selected
tainting
I don't know that this can be elevated to the status of a theory, and may need some re-wording, but the concept is the same
Tainted Income
Under the German Income Tax Act, all income received by a partnership that carries on a business activity (the German concept of being engaged in a trade or business) in addition to a non-business activity is deemed to be business income. That is, the business activity taints the whole partnership if the activity exceeds at least 1.25% of the overall activities of the partnership.
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Note added at 56 mins (2005-06-14 18:28:26 GMT)
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I think you could call it the \'tainting principle\', and it is quite a common term in tax matters when referring to earnings or assets which are deemed to qualify/not to qualify for various tax treatments in their entirety even though only a small proportion fall under some other relevant category
Tainted Income
Under the German Income Tax Act, all income received by a partnership that carries on a business activity (the German concept of being engaged in a trade or business) in addition to a non-business activity is deemed to be business income. That is, the business activity taints the whole partnership if the activity exceeds at least 1.25% of the overall activities of the partnership.
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Note added at 56 mins (2005-06-14 18:28:26 GMT)
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I think you could call it the \'tainting principle\', and it is quite a common term in tax matters when referring to earnings or assets which are deemed to qualify/not to qualify for various tax treatments in their entirety even though only a small proportion fall under some other relevant category
Peer comment(s):
| agree |
Sandy A Pirie
: I couldn't find your quote but am happy to support your suggestion nevertheless - it is perfectly sound and makes sense from a general language perspective as well. I think I set my confidence level too high anyway and will now withdraw my suggestion.
16 mins
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thanks: you're right, the article doesn't come up (I think they just want you to register), but it is taken from Deloitte's site
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| agree |
RobinB
: Hi Kieran, tainting is 100% right here, and yes, it's what's used at Deloitte. Tax "tainting" is an accepted term, though of course the income classification context referred to here is purely - desperately - German.
13 hrs
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Hi Robin, thanks and nil desperandum...or should that be semper desperandum?
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| agree |
Emilie Laferrière
18 hrs
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thank you
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4 KudoZ points awarded for this answer.
Comment: "Thank you. I went with tainting rule."
Discussion