Nov 27, 2015 09:11
8 yrs ago
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German term
Works in: German to English, Italian to English, Dutch to English
Erbschaftssteuerverfügung
German to English
Law/Patents
Law: Taxation & Customs
Erbschaftssteuerverfügung
Context: One of the tasks listed to be carried out by banking employees on the death of a client.
A Swiss-German term. I have found some hits for it but none explaining what it means. Anyone know?
TIA.
Context: One of the tasks listed to be carried out by banking employees on the death of a client.
A Swiss-German term. I have found some hits for it but none explaining what it means. Anyone know?
TIA.
Proposed translations
(English)
| 4 | inheritance tax demand |
Thomas Roberts
|
| 3 | testamentary disposition made as to (the incidence of) inheritance tax |
Adrian MM. (X)
|
Proposed translations
8 mins
Thomas Roberts
Native in English
Specializes in field
Multilingual academic lawyer
Native in: English (Variant: Scottish) 
, Italian
Works in: Italian to English, German to English, French to English, and 3 more.
Related KudoZ points
:
12
Selected
inheritance tax demand
In Switzerland the heirs file an Erbschaftsteuererklärung with the inheritance office (Teilungsamt), following which the office calculates the inheritance tax due and issues the Verfügung, which is basically a demand to pay a sum of money as inheritance tax on the basis of the assets stated in the declaration.
4 KudoZ points awarded for this answer.
Comment: "Thanks to you both."
3 hrs
German term (edited):
(CH) Erbschaftssteuerverfügung
testamentary disposition made as to (the incidence of) inheritance tax
A separate testamentary arrangement - and that can be 'opened' like a Will - see the web ref. - made by the testator or textartix e.g. for the bank's employees to lift the money payable out of certain funds charged for the purpose or, speculatively, to pay in-kind - 'I direct that the Swiss Revenue authorities take my lakeside villa in lieu of payment'.
A novel concept to the Anglo-Saxon = Anglo-Am. way of thinking, methinks
A novel concept to the Anglo-Saxon = Anglo-Am. way of thinking, methinks
Example sentence:
150 StG N 8; AGVE 1976, 188; AGVE 1981, 291 (Eröffnung der Erbschaftssteuerverfügung wurde später ein zweites Mal eröffnet)
Reference:
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