Glossary entry

German term or phrase:

Aufschubnehmer

English translation:

deferred duty payer; beneficiary of a hold-over

Added to glossary by Adrian MM.
    The asker opted for community grading. The question was closed on 2020-01-02 04:54:10 based on peer agreement (or, if there were too few peer comments, asker preference.)
Dec 29, 2019 07:49
4 yrs ago
17 viewers *
German term

Aufschubnehmer

German to English Bus/Financial Law: Taxation & Customs Taxation statement
I found this word in a taxation statement for an imported car. In the dictionary Aufschub is translated as delay but i am not sure if it is the correct meaning in this situation.
Change log

Dec 29, 2019 11:39: Steffen Walter changed "Field" from "Other" to "Bus/Financial"

Jan 2, 2020 09:10: Adrian MM. Created KOG entry

Discussion

AllegroTrans Dec 30, 2019:
Asker We can't see your text! Please post at least one complete sentence or some entries above and below this one.
Ramey Rieger (X) Dec 29, 2019:
Hallo Zoe! Can we have the entire entence please? Surrounding context would also be useful. Thank you!

Proposed translations

3 hrs
Selected

deferred (import) duty payer; beneficiary of a (CGT) hold-over

with an Aufschubkonto - deferred duty account IATE: 'deferment account'

Otherwise, beneficiary of a UK-type CGT/ capital gains tax hold-over of tayx payable vs. roll-over of the capital gains to a future period.

Parakaloh!
Example sentence:

Mitteilung des Zahlungsverfahrens für Zölle und Steuern, ggf. Nutzung Ihrer Aufschubnehmer-konten falls vorhanden (gerne unterstützen wir Sie bei der Beantragung von Aufschubkonten)

UK Govt: Notice 101: deferring duty, VAT and other charges This notice explains the Duty Deferment Scheme and how to apply for a Deferment Approval Number.

Note from asker:
Thank you for the answer, unfortunatelly the context will not help since the word is found in a table without any other explanation. But deffered duty payer is very close to the meaning of the document.
Peer comment(s):

neutral philgoddard : It's something like your first suggestion, though unlikely to be about CGT. But we need the context.
2 hrs
I've provided context of my own in the refs., plus hold-over is meant for general education or accountancy exam revision.
neutral AllegroTrans : Context needed (from the asker not yourself)
1 day 10 hrs
Asker: Thank you for the answer, unfortunatelly the context will not help since the word is found in a table without any other explanation...
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
4 hrs

deferred tax payee

someone who is taking advantage of a deferred tax arrangement or law.
Peer comment(s):

neutral AllegroTrans : Context needed
1 day 10 hrs
Something went wrong...
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