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Abfärbe- und Geprägetheorie

English translation: tainting and business taint theory

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abfärbe- und Geprägetheorie
English translation:tainting and business taint theory
Entered by: Monika C

22:19 Jun 16, 2019
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Finance
German term or phrase: Abfärbe- und Geprägetheorie
This is from an overview of a business taxation university course. All items are in bullet points, so not much context. It features in the section "Business income" - income from sole proprietorships, dividends from business partnerships, profits resulting from sales of shares.

I researched a bit and in another thread Abfärbetheorie was translated with 'tainting principle'. If this is the case, what would Geprägetheorie be? Is 'gewerblich geprägt' a factor here?
Sorry, am no accountant so I'm not quite sure what is meant, thank you!
Monika C
Local time: 09:19
tainting and business taint theory
Explanation:
I'm no accountant either, but this is what I found.

The profits of an SCS/SCSp may be subject to municipal business tax … (i) if the SCS/SCSp carries out a business activity or (ii) if, by virtue of the business-taint theory (Geprägetheorie), the SCS/SCSp’s general partner owns 5% or more of the interests in the SCS/SCSp. https://www.arendt.com/jcms/gen_10899/en/taxation-of-scs-and... https://tinyurl.com/y2f7vmws

Abfärbetheorie – tainting (principle)
https://www.proz.com/kudoz/german-to-english/law-taxation-cu...
Selected response from:

Kim Metzger
Mexico
Local time: 17:19
Grading comment
Thanks, Kim!
4 KudoZ points were awarded for this answer



Summary of answers provided
3tainting and business taint theory
Kim Metzger


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56 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
tainting and business taint theory


Explanation:
I'm no accountant either, but this is what I found.

The profits of an SCS/SCSp may be subject to municipal business tax … (i) if the SCS/SCSp carries out a business activity or (ii) if, by virtue of the business-taint theory (Geprägetheorie), the SCS/SCSp’s general partner owns 5% or more of the interests in the SCS/SCSp. https://www.arendt.com/jcms/gen_10899/en/taxation-of-scs-and... https://tinyurl.com/y2f7vmws

Abfärbetheorie – tainting (principle)
https://www.proz.com/kudoz/german-to-english/law-taxation-cu...


Kim Metzger
Mexico
Local time: 17:19
Native speaker of: Native in EnglishEnglish
PRO pts in category: 161
Grading comment
Thanks, Kim!
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