Aug 10, 2006 00:28
17 yrs ago
Swedish term

Skatterättsligt godkända tryggandeformer

Swedish to English Bus/Financial Insurance Pensions
Appears in the following context in a text about pensions and taxation in Sweden:

En förutsättning för att arbetsgivaren ska erhålla avdragsrätt för framtida pensionsutgifter är att avsättningarna sker enligt någon av tre skatterättsligt godkända så kallade tryggandeformerna:

*Överföring till pensionsstiftelse
*Avsättning i balansräkning i förening med kreditförsäkring eller i förening med kommunal eller statlig borgen, eller
*Betalning av premie för pensionsförsäkring

(N.B. I have seen the word "tryggandeformer" equated with the word "sparformer" online. Is there a more appropriate way of translating "tryggandeformer" besides "form of savings"? Thank you!)

Proposed translations

8 hrs
Selected

Fiscally authorised forms of guarantee

This seems to refer to various means of securing or guaranteeing pensions that are authorised by the tax authorities.
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2 KudoZ points awarded for this answer. Comment: "I ended up using part of your suggestion in combination with some other phrasing I have seen elsewhere. Thank you."
12 hrs

safeguards recognised under the tax laws, safeguards recognised for purposes of taxation

I don't think fiscally authorized is a common enough expression, nor does it convey the concept of a definition contained in the tax law.
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