Glossary entry

Dutch term or phrase:

om te slane belasting

English translation:

applicable tax before apportionment

Added to glossary by Jorinde Berben
Jul 21, 2013 12:14
10 yrs ago
57 viewers *
Dutch term

om te slane belasting

Dutch to English Law/Patents Law: Taxation & Customs Tax return
Translating a Flemish tax return and this term pops up. The Dutch explanation is as follows:

vermindering voor pensioenen en vervangingsinkomsten
vermindering voor bezoldigingen ingevolge het presteren van overwerk dat recht geeft op een overwerktoeslag

Any idea if there is a term for this in English? Or any suggestions for what might make a good translation?

Thanks in advance!

Discussion

Kirsten Bodart Jul 21, 2013:
One more ref http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&i...
A 'comprehensive' guide to how this category of tax is used... The 'om te slane belasting' is the one with certain deductions included (long-term saving and gifts, for example) and is a combination of income tax and tax on other income than from one salary (for spouses) ('income' gained from your house, for example, or 'kadastraal inkomen'). After this the 'om te slane' tax is divided and distributed again over the various categories (not sure why). That's called apportionment (the translation is already in the glossary), but I can't see it used much in tax income contexts. The 'om te slane belasting' is then reduced by various categories, but you may be right that those are no 'deductions'. What about 'before reduction'? I think, unless it is really necessary that your translation is absolutely accurate and precise, it is rather important that it is comprehensible. To me, 'before reduction' is better comprehensible instantly than 'apportionment'. It probably also depends whether you're dealing with a simple tax case or a complicated one. Take a look at the examples.
writeaway Jul 21, 2013:
IMPOT A REPARTIR in het Frans
Barend van Zadelhoff Jul 21, 2013:
by the way, dit zou ook kunnen betekenen dat het voorstel van Kirsten Bodart een optie is

er moet (later?) een vermindering in rekening worden gebracht .....
Barend van Zadelhoff Jul 21, 2013:
ik ben geen specialist (gelukkig voor mij, maar niet voor jou :-))

van Dale

omslag (belasting) - apportionment
als het om hoofdelijke omslag gaat, dan spreekt men van 'headtax'

omslaan (verdelen): divide, apportion

de onkosten hoofdelijk omslaan
divide the costs (among the participants), go shares

in dit geval zou het dan kunnen betekenen

de belasting die (later?) moet worden toebedeeld aan de verschillende categorieën

er moet een vermindering in rekening worden gebracht voor

- pensioenen en vervangingsinkomsten
- bezoldigingen ingevolge het presteren van overwerk dat recht geeft op een overwerktoeslag

'tax to be apportioned' geeft 876.000 hits maar ik zou je niet kunnen garanderen of het juist is
writeaway Jul 21, 2013:
Enjoy! om te slane belasting
is de belasting op het belastbaar inkomen min het belastingvrij gedeelte en min andere belastingverminderingen zoals uitgaven voor pensioensparen, hypotheeklening, dienstencheques, e.a.

Proposed translations

+1
45 mins
Selected

applicable tax before deduction

If I understand things rightly (as a Belgian), tax in Belgium is calculated on your taxable income, including certain deductions from that taxable income, but there are before-tax and after-tax deductions. Om te slane belasting is the one before such deductions, from which the tax office will still be able to deduct certain things such as energy premiums for investments in insulation, solar panels etc.

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Note added at 59 mins (2013-07-21 13:13:40 GMT)
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http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&i...
PB is 'personenbelasting' or income tax
Note from asker:
As I understand it, it is actually the tax after deductions on which no more deductions can be made. So part of the tax that you pay. Yes, I'm Flemish and bilingual. Yet this baffles me in both languages :-S.
Heb uiteindelijk gekozen voor 'applicable tax before apportionment' want vond dat het meest duidelijk. Hartelijk bedankt voor de info!
Peer comment(s):

agree writeaway : Asker is also Flemish and apparently native English as well. this term is apparently as Belgian (or Flemish) as it gets (according to a VL website) so I figure it's best to let the (Bel NL) native speakers to work it out
30 mins
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4 KudoZ points awarded for this answer. Comment: "Bedankt! "
1 day 40 mins

schedular taxation of 'pre-relieved' total income

if means vermindering voor pensioenen en vervangingsinkomsten and voor bezoldigingen, then deducitions must have already been made e.g. income exemptions, reliefs and deductions, such as, in the UK, gifts covenanted to charities.

Schedular tax in the UK, means the slices of income pass through and are 'apportined between' different Schedule Classes of Tax, such income from co. dividends, pensions, Class F > land, D(iii) > emoluments -> pay and overtime.

Diastrous time-wasting rejection of web refs.
Example sentence:

Definition of schedular system of taxation: A tax system used in the United Kingdom in which income levels are divided into different classifications www.vlaamswoordenboek.be/definities/term/om+te+slane+belasting

The total income of an individual minus certain deductions and personal exemptions is called? ... Declaration of income exemptions and deductions claimed? en.wikipedia.org/wiki/Schedular_system_of_taxation‎

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