Glossary entry (derived from question below)
German term or phrase:
Geringfügigkeitsgrenze
English translation:
trivial benefit threshold
Added to glossary by
Catherine Winzer
Aug 31, 2012 19:36
11 yrs ago
16 viewers *
German term
Germany
Oxford graduate, reliable and efficient
Native in: English (Variants: British, UK) 
Works in: German to English, English
Geringfügigkeitsgrenze
German to English
Law/Patents
Law: Taxation & Customs
"(...) wenn Unternehmen für Zuwendungen an Geschäftspartner und Arbeitnehmer die Pauschalierungsregelung nach § 37b des EStG wählen. Hierbei unterliegen Zuwendungen bis zu einem Betrag von 10 Euro als Streuwerbeartikel nicht der Besteuerung. Diese unterschiedlichen Regelungen haben zugleich Auswirkung auf die Aufzeichnungspflichten. Die ***Geringfügigkeitsgrenze*** in § 37b EStG bei der pauschalen Besteuerung sollte mit den anderen Freigrenzen vereinheitlicht werden."
This is from an article discussing tax regulations related to gifts, benefits and promotional products. I've found a couple of possible translations, but they all seem to relate to an employee's earnings, whereas my text seems to be talking about gifts/material benefits.
Any help would be appreciated.
This is from an article discussing tax regulations related to gifts, benefits and promotional products. I've found a couple of possible translations, but they all seem to relate to an employee's earnings, whereas my text seems to be talking about gifts/material benefits.
Any help would be appreciated.
Proposed translations
(English)
| 3 +1 | de minimis threshold |
pj-ffm
|
| 4 | tax free threshold |
Christof Hoss
|
| 3 | insignificance threshold |
Michael Martin, MA
|
| 3 | Minimum threshold |
Mugdha Ghate
|
Proposed translations
+1
2 days 11 hrs
Selected
de minimis threshold
"de minimis" exemptions are fringe benefits whose value is, for accounting or tax purposes, considered trivial or insignificant. The threshold value depends on the country and circumstances of the gift or benefit in question. (see first link)
In the UK these are also referred to as "trivial benefits" (see second link) so you could possibly also use "trivial benefit limit/threshold".
In the UK these are also referred to as "trivial benefits" (see second link) so you could possibly also use "trivial benefit limit/threshold".
Reference:
http://www.irs.gov/Government-Entities/Federal,-State-&-Local-Governments/De-Minimis-Fringe-Benefits
4 KudoZ points awarded for this answer.
Comment: "Thanks, everyone."
12 mins
Michael Martin, MA
United States
United States
Native in German
&
English
Works in field
United States
Creativity wins in the long run
Native in: German (Variant: Germany) 
, English (Variant: US)
Works in: German to English
Related KudoZ points
:
53
insignificance threshold
My suggestion to start off discussion..
13 mins
Mugdha Ghate
India
India
Native in English
India
Prompt-Punctual-Professional Translator
Native in: Hindi (Variants: Indian, Shuddha, Khariboli) , Marathi , English
Works in: English to Marathi, Marathi to English, Hindi to English, and 5 more.
Minimum threshold
"(...) if companies choose Grants for business partners and employees the lump sum settlement under § 37b of the Income Tax Act. Here donations are subject to an amount of 10 euros as scattered promotional items are not taxable. These differences also have an impact on the record requirements. The ***minimum threshold*** in § 37b of the flat tax in the Income Tax Act should be harmonized with the other allowances. "
Peer comment(s):
| neutral |
Paul Skidmore
: the explanation appears to be Google translator
18 hrs
|
| neutral |
hazmatgerman (X)
: @Skidmore: although with human interface.
1 day 10 hrs
|
1 hr
Christof Hoss
Native in German
Works in field
M.Sc. & MBA (RWTH Aachen University)
Native in: German
Works in: Italian to German, English to German, German to Italian, and 3 more.
Related KudoZ points
:
4
Discussion