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  2. German to English
  3. Law: Taxation & Customs

gewillkürtes Betriebsvermögen

English translation: assets designated as being for business purposes

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:gewillkürtes Betriebsvermögen
English translation:assets designated as being for business purposes
Entered by: philgoddard

13:38 Jul 22, 2009
German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
German term or phrase: gewillkürtes Betriebsvermögen
Beim gewillkürtes Betriebsvermögen handelt es sich um Wirtschaftsgüter, die ihrer Natur nach weder notwendiges Betreibsvermögen noch notwendiges Privatvermögen darstellen. Der Unternehmer besitzt ein Walhrecht, das er aber nicht willkürlich wahrnehmen kann. Wenn der Steuerpflichtige die Wirtschaftsgüter dem Vertriebsvermögen zuordnen will, dann gehören sie zum gewillkürten Betriebsvermögen. Die Wirtschaftsgüter müssen in einem gewissen objektiven Zusammenhang zu dem Betrieb stehen. Die Gegenstände sind dazu geeignet, den Betrieb zu fördern.
Brainstorm
Austria
Local time: 11:53
assets designated as being for business purposes
Explanation:
This is not a perfect translation because it doesn't explain the whole legal concept, but it might be good shorthand.
Selected response from:

philgoddard
United States
Grading comment
sounds good, too bad there are no references to back it up - still wondering, whether this is in any way an option in the UK or US, or whether the system is completely different - we'll keep an eye out for any hints
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +1voluntary business property
Ellen Kraus
4working assets subject to a (testamentary) disposition
Peter Manda (X)
3assets designated as being for business purposes
philgoddard


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
voluntary business property


Explanation:
i,e. assets which may be private or business depending on their appropriation.
gefunden bei W. Schäfer Wirtschaftswörterbuch

Ellen Kraus
Austria
Local time: 11:53
Native speaker of: Native in GermanGerman
PRO pts in category: 10
Notes to answerer
Asker: Thanks for your input!


Peer comments on this answer (and responses from the answerer)
agree  Alexander Weichelt: absolut!
5 hrs
  -> thank you !
neutral  philgoddard: If you used this phrase, you'd need to explain a little more about what it meant.
5 hrs
  -> I dont think so, because those who are conversant with the subject will find the term I suggested selfexplanatory
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4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
working assets subject to a (testamentary) disposition


Explanation:
.

Peter Manda (X)
Local time: 05:53
Works in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 4
Notes to answerer
Asker: Thanks for your input!


Peer comments on this answer (and responses from the answerer)
neutral  philgoddard: testamentary means relating to a will, which is not the case here.
1 hr
  -> you are obviously bored here. testamentary is in parentheses because it is not obvious from the context what type of disposition is meant.
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5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
assets designated as being for business purposes


Explanation:
This is not a perfect translation because it doesn't explain the whole legal concept, but it might be good shorthand.

philgoddard
United States
Native speaker of: English
PRO pts in category: 25
Grading comment
sounds good, too bad there are no references to back it up - still wondering, whether this is in any way an option in the UK or US, or whether the system is completely different - we'll keep an eye out for any hints
Login to enter a peer comment (or grade)



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