Glossary entry

German term or phrase:

Organschaft

English translation:

(consoldiated) tax group

Added to glossary by Ted Wozniak
Nov 3, 2017 16:45
6 yrs ago
32 viewers *
German term

Organschaft

German to English Bus/Financial Law: Taxation & Customs
Ergebnisabführungsvertrag, Begründung einer Organschaft
Profit and Loss Transfer Agreement, Foundation of xxxxxxxx
Change log

Nov 3, 2017 16:44: Yana Dovgopol changed "Vetting" from "Needs Vetting" to "Vet OK"

Nov 3, 2017 16:45: Yana Dovgopol changed "Kudoz queue" from "In queue" to "Public"

Nov 8, 2017 12:53: Ted Wozniak Created KOG entry

Proposed translations

+3
1 hr
Selected

(consoldiated) tax group

There are numerous examples of this already in the database. Within such a tax group, the Organträger is the tax group parent and the Organgesellschaft(en) is/are the tax group subsidiary(ies).

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Note added at 1 hr (2017-11-03 18:16:55 GMT)
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Sorry for the typo (consolidated)
Peer comment(s):

agree Steve Robbie
31 mins
agree Teangacha (X) : The better of the two!!!! Mine should have been 'Integrated fiscal unit' not 'unity'!!!! according to googling '0rganschaft in Germany'. You were right 'fiscal unity' didn't make sense!!! An interesting lesson. : )
46 mins
agree RobinB : Right: It can only be a (consolidated) tax group. Such a pity that so many dictionaries and professional publications get this wrong.
2 days 8 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "thanks a lot - I had the tax group, but wasn't sure about "consolidated""
28 mins

Fiscal unity

Also known as tax group

Organschaft – Wikipedia
https://de.wikipedia.org/wiki/Organschaft

www.acconavm.com 'Fiscal unity for corporate taxes'

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Note added at 31 mins (2017-11-03 17:16:47 GMT)
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'a fiscal unity' or 'a tax group'
Peer comment(s):

neutral Ted Wozniak : Yes, to tax group, strong no to "fiscal unity" which is meaningless in English.
1 hr
Thanks for your feedback, Ted but 'Fiscal unity' does seem to be used in English: google 'Fiscal unity in Ireland' as there are a few examples, however, consolidated group tax is also correct.
neutral Steve Robbie : Yes to tax group and no to fiscal unity, which seems to be used exclusively for the regime in the Netherlands. When I Google "Fiscal unity Ireland", the first hit says "The concept of ‘fiscal unity’ or consolidated group tax does not exist in Ireland."
1 hr
Hi Steve, if you google 'fiscal unity of companies' it shows it a bit more. With regards Ireland, the whole concept of consolidated tax groups does not seem to exist. That was my interpretation of it. But consolidated group tax is a better description.
agree Daniel Arnold (X)
1 day 5 hrs
Thank you, Daniel!
disagree RobinB : No to "fiscal unity". This is a pure calque, and it does appear to be used only in the Netherlands. It's a "tax group", "consolidated tax group", or e.g. also in Australia a "tax consolidation group". In the UK context, it's "group relief".
2 days 9 hrs
Thanks for your feedback, Robin!
Something went wrong...
1 day 14 hrs

integrated inter-company relation (fiscal integration scheme fo companies)

One independant company is integrated into another business (a controlling company), so as to loose one's fiscal independence.
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