step-up in basis
Dutch translation: vrijstelling van belasting over eerder behaalde winst
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| 12:54 Jul 25, 2008 |
| English to Dutch translations [PRO] Bus/Financial - Business/Commerce (general) | |||||||
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|  Selected response from: Kitty Brussaard Netherlands Local time: 08:35 | ||||||
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| Summary of answers provided | ||||
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| 4 | instapregeling |
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| 3 | waardering op waardepeildatum |
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| 3 | vrijstelling van belasting over eerder behaalde winst |
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| Discussion entries: 1 | |
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Answers
31 mins confidence: 
instapregeling Explanation: Tip: try googling 'instapregeling' in combination with 'belasting'. |
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37 mins confidence:
waardering op waardepeildatum Explanation: Bij de waardering van bijv. erfenissen (waar jouw link over gaat), wordt niet uitgegaan van de waarde van de goederen op het moment van aankoop, maar van de waarde op het moment van overlijden. Dat moment is dan de waardepeildatum. -------------------------------------------------- Note added at 1 hr (2008-07-25 14:00:45 GMT) -------------------------------------------------- Vrijwel alle google-hits op 'step-up in basis' hebben betrekking op erfenissen, en daar heeft jouw tekst natuurlijk niets mee te maken. Blijkbaar is het bij erfenissen zo dat je bij verkoop van geërfd spul belasting betaalt over de meerwaarde t.o.v. de datum van overlijden. Zie bijv. http://www.positivelights.org/stepupbasis.htm "For example, father has some XYZ stock that was inherited from grandfather who paid $15 a share for the stock, after adjusting for any stock splits or stock dividends. Assume the value of the stock when grandfather died was $65 per share. When father got the stock from grandfather’s estate, father’s cost for tax purposes would have been $65 per share. The $50 per share of gain while the stock was owned by grandfather is not subject to income tax -- even if there was no taxable estate. If father sells the stock for $100 per share, father will owe taxes on only $35 per share." Ik zie nog niet helemaal hoe dit in jouw tekst past. -------------------------------------------------- Note added at 1 hr (2008-07-25 14:18:45 GMT) -------------------------------------------------- Ik denk dat jij (en Lianne dus) gelijk hebben. |
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Notes to answerer
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10 hrs confidence:
| tax exempt step-up in basis vrijstelling van belasting over eerder behaalde winst Explanation: Aansluitend bij Lianne's interpretatie denk ik dat deze omschrijving de lading van e.e.a. goed dekt. Een kort en krachtig NL equivalent voor deze term bestaat wellicht ook maar is mij niet bekend :-) Example sentence(s):
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