Glossary entry (derived from question below)
German term or phrase:
Aufwandbesteuerung
English translation:
lump-sum taxation
Added to glossary by
Uta Kappler
Sep 10, 2010 12:52
13 yrs ago
1 viewer *
German term
United Kingdom
Sensible solutions
Native in: English (Variant: Wessexois) 
Works in: French to English, English, English to French
Aufwandbesteuerung
German to English
Bus/Financial
Law: Taxation & Customs
Taxation (Switzerland)
This seems to me to be something slightly more complex than just "taxation on expenditure"
It's from an article on proposals to change tax rules in Switzerland.
Further on, the article says there are 4,500 "Aufwanbesteuerten" in Switzerland, so are these some special category of tax payers?
Bundesrat will ** Aufwandbesteuerung ** erhöhen
Bern, 08.09.2010 - Die Besteuerung nach dem Aufwand soll verbessert und ihre Akzeptanz in der Bevölkerung gestärkt werden. Der Bundesrat schlägt vor, die Mindestlimite des besteuerten Aufwands zu erhöhen. Durch diese Anpassungen sollen Gerechtigkeitsüberlegungen stärker gewichtet werden, ohne die Attraktivität des Standorts Schweiz für Aufwandbesteuerte zu gefährden. Der Bundesrat hat an seiner heutigen Sitzung das Vernehmlassungsverfahren zu einem entsprechenden Gesetzesentwurf eröffnet.
It's from an article on proposals to change tax rules in Switzerland.
Further on, the article says there are 4,500 "Aufwanbesteuerten" in Switzerland, so are these some special category of tax payers?
Bundesrat will ** Aufwandbesteuerung ** erhöhen
Bern, 08.09.2010 - Die Besteuerung nach dem Aufwand soll verbessert und ihre Akzeptanz in der Bevölkerung gestärkt werden. Der Bundesrat schlägt vor, die Mindestlimite des besteuerten Aufwands zu erhöhen. Durch diese Anpassungen sollen Gerechtigkeitsüberlegungen stärker gewichtet werden, ohne die Attraktivität des Standorts Schweiz für Aufwandbesteuerte zu gefährden. Der Bundesrat hat an seiner heutigen Sitzung das Vernehmlassungsverfahren zu einem entsprechenden Gesetzesentwurf eröffnet.
Proposed translations
(English)
| 3 | lump-sum taxation |
Uta Kappler
|
| 3 | Taxation on expenditure |
Paul Merriam
|
| 2 | luxury tax |
gangels (X)
|
Change log
Sep 20, 2010 23:09: Uta Kappler Created KOG entry
Proposed translations
3 hrs
Uta Kappler
United States
United States
Native in German
United States
I do IT!
Native in: German (Variant: Germany)
Works in: English to German, German, German to English
Related KudoZ points
:
4
Selected
lump-sum taxation
From the Federal Department of Finance, Switzerland
"Quite another topic currently under discussion is the issue of lump-sum taxation for individuals. This is a Swiss speciality, an auxiliary construction, so to speak. This makes it possible to assess taxes in certain difficult cases with an administratively justifiable expense. It is quite common around the world to use discretionary rules to determine the tax burden in difficult tax assessments. In Switzerland we call this lump-sum taxation. In the UK, the closest equivalent would be the non-domiciled tax status..."
"Quite another topic currently under discussion is the issue of lump-sum taxation for individuals. This is a Swiss speciality, an auxiliary construction, so to speak. This makes it possible to assess taxes in certain difficult cases with an administratively justifiable expense. It is quite common around the world to use discretionary rules to determine the tax burden in difficult tax assessments. In Switzerland we call this lump-sum taxation. In the UK, the closest equivalent would be the non-domiciled tax status..."
Note from asker:
| Thanks Uta, a very useful reference - I somehow sensed that this was a more or less "non-domiciled tax status" from the tone of the article, which was postulating on whether it would make it less attractive for foreigners to live in Switzerland |
| I chose "Swiss lump-sum taxation system" for the first mention of the term, then simply "lump-sum taxation". Many thanks for your invaluable help |
4 KudoZ points awarded for this answer.
10 mins
luxury tax
which is occasionally bandied about in just about any country, like driving a $100,000 Mercedes instead of a 'smart', living in million-dollar homes etc. The old 'soak-the-rich' syndrome.
9 mins
Paul Merriam
Native in English
Years of experience
Native in: English
Works in: Russian to English, Polish to English, German to English, and 1 more.
Related KudoZ points
:
4
Taxation on expenditure
Basically, if you live in Switzerland for tax purposes but aren't employed there, you can opt to be taxed on how much you spend rather than how much you earn.
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Note added at 1 hr (2010-09-10 14:12:53 GMT)
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It makes sense to me. After all, you have to keep track of how much you spend in order to use this procedure. Many people (not just in Switzerland) find keeping records inconvenient. The procedure is optional, so not everyone who can use it does so.
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Note added at 1 hr (2010-09-10 14:12:53 GMT)
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It makes sense to me. After all, you have to keep track of how much you spend in order to use this procedure. Many people (not just in Switzerland) find keeping records inconvenient. The procedure is optional, so not everyone who can use it does so.
Reference:
Note from asker:
| Thanks Paul, this is what I made of it, but I wonder could it be correct that only 4,500 persons (in 2007) were registered to pay tax on this basis? |
Discussion
Chris
sieben europäischen Ländern ähnliche Systeme gibt und bspw. in Grossbritannien über eine Million Personen
als „Pauschalierte“ leben, ist die Schweiz als Wohnsitz für vermögende Ausländer sehr attraktiv." <br><br>http://www.mehrwertschweiz.ch/file/News/Medienmitteilung_Meh...