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  3. Law: Taxation & Customs

Kapitalertragsteuerabzug

Italian translation: detrazione d'imposta sui redditi da capitale

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Kapitalertragsteuerabzug
Italian translation:detrazione d'imposta sui redditi da capitale
Entered by: Marina Murrau

16:19 Oct 28, 2015
German to Italian translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: Kapitalertragsteuerabzug
Si trova in un documento fiscale del Finanzamt di Monaco relativo ad un'associazione non a scopi di lucro, che beneficia di particolari agevolazioni fiscali in caso di donazioni e contributi associativi.
A un certo punto si trova questa voce:

Hinweise zum ***Kapitalertragsteuerabzug***

Bei Kapitalerträgen, die bis zum 31.12.2016 zufließen, reicht für die Abstandnahme vom Kapital nach § 44a Abs. 4, 7 und 10 Satz 1 Nr. 3 EStG die Vorlage dieser Anlage zum Körperschaftsteuerbescheid oder die Überlassung einer Amtlich beglaubigten Kopie dieser Anlage aus.
Das Gleiche gilt bis zum o. a. Zeitpunkt für die Erstattung von Kapitalertragsteuer nach § 44b Abs. 6 EStG durch das depotführende Kredit- oder Finanzdienstleistungsinstitut. Die Vorlage der Anlage ist unzulässig, wenn die Erträge in einem wirtschaftlichen Geschäftsbetrieb anfallen, für den die Befreiung von der Körperschaftsteuer ausgeschlossen ist.

Grazie per i suggerimenti!
Cristiana Francone
Local time: 00:50
detrazione d'imposta sui redditi da capitale
Explanation:
Si riferisce ai proventi derivanti/rivenienti da capitali.
Buon lavoro.
Marina

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Note added at 4 giorni (2015-11-02 10:03:54 GMT)
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Secondo me, la seconda.
Selected response from:

Marina Murrau
Italy
Local time: 00:50
Grading comment
Grazie per l'aiuto!
4 KudoZ points were awarded for this answer



Summary of answers provided
4detrazione d'imposta sui redditi da capitale
Marina Murrau


Discussion entries: 2





  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
detrazione d'imposta sui redditi da capitale


Explanation:
Si riferisce ai proventi derivanti/rivenienti da capitali.
Buon lavoro.
Marina

--------------------------------------------------
Note added at 4 giorni (2015-11-02 10:03:54 GMT)
--------------------------------------------------

Secondo me, la seconda.


    Reference: http://www.bzst.de/DE/Steuern_International/Kapitalertragste...
Marina Murrau
Italy
Local time: 00:50
Works in field
Native speaker of: Native in GermanGerman, Native in ItalianItalian
PRO pts in category: 8
Grading comment
Grazie per l'aiuto!
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