09:11 Nov 27, 2015 |
German to English translations [PRO] Law/Patents - Law: Taxation & Customs | |||||
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| Selected response from: Thomas Roberts | ||||
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Summary of answers provided | ||||
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4 | inheritance tax demand |
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3 | testamentary disposition made as to (the incidence of) inheritance tax |
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inheritance tax demand Explanation: 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. |
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(CH) Erbschaftssteuerverfügung testamentary disposition made as to (the incidence of) inheritance tax Explanation: 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 Example sentence(s):
Reference: http://www.successio.ch/index.php?id=108 |
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