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  3. Law: Taxation & Customs

Abfärbetheorie

English translation: tainting

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abfärbetheorie
English translation:tainting
Entered by: Kieran McCann

17:32 Jun 14, 2005
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: Abfärbetheorie
.. 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
vptrans
Local time: 15:18
tainting
Explanation:
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
Selected response from:

Kieran McCann
United Kingdom
Local time: 14:18
Grading comment
Thank you. I went with tainting rule.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3tainting
Kieran McCann


Discussion entries: 3





  

Answers


49 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
Abfärbetheorie
tainting


Explanation:
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.


--------------------------------------------------
Note added at 56 mins (2005-06-14 18:28:26 GMT)
--------------------------------------------------

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


    Reference: http://www.mondaq.com/i_article.asp_Q_articleid_E_33061
Kieran McCann
United Kingdom
Local time: 14:18
Works in field
Native speaker of: English
PRO pts in category: 70
Grading comment
Thank you. I went with tainting rule.

Peer comments on this answer (and responses from the answerer)
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
  -> 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
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
  -> Hi Robin, thanks and nil desperandum...or should that be semper desperandum?
agree  Emilie Laferrière
18 hrs
  -> thank you
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