Glossary entry

German term or phrase:

(steuerliche) Organschaft

English translation:

(taxable) integrated company or taxable consolidation

Added to glossary by Poornima Iyengar
Aug 30, 2001 07:15
22 yrs ago
13 viewers *
German term

(steuerliche) Organschaft

German to English Bus/Financial Law: Taxation & Customs
Der Bericht der Bundesregierung zur Fortentwicklung des Unternehmenssteuerrechts sieht eine Vereinheitlichung der Voraussetzungen zur Begründung einer Organschaft vor, so dass eine gewerbesteuerliche Organschaft begründet werden könnte und somit Gewinnabführungen nicht außerhalb des Organkreises liegen würden.

I am not sure if this is refers to a group of companies, affiliation or profit/loss transfer agreement.
Proposed translations (English)
0 (taxable) integrated company or taxable consolidation
0 +1 (taxable) affiliation
0 tax grouping
0 tax device of integration *** fiscal unit
0 taxable organization
Change log

Jul 17, 2008 15:39: Steffen Walter changed "Field (specific)" from "(none)" to "Law: Taxation & Customs"

Proposed translations

4 hrs
Selected

(taxable) integrated company or taxable consolidation

Babylon.com thinks it's 'integrated company',
but if it's a new company resulting from any type of merger (even a forced merger), then I'd use the term consolidation to talk about the new company unit.
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3 KudoZ points awarded for this answer. Comment: "Thank you all very much!!"
2 mins
6 mins

tax device of integration *** fiscal unit

None required
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20 mins

taxable organization

I am not sure if this would be the corerct translation. However, the term gewerbesteuerliche Organschaft refers to a taxable body/corporation/organization (basically a legal entity like a "corporation" in the US). Someone, who has to pay taxes without being a real person. Instead, the corporation is the responsible party for paying taxes, etc.

Native German speaker working as full-time translator in US.
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+1
4 hrs

(taxable) affiliation

Zahn gives "Organschaft" = affiliation.
This would make sense from a tax collection point of view. I fcompanies are affiliated, they should be taxed together.

HTH
Peer comment(s):

agree Roland Grefer
6 hrs
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