ein zu entsteuerndes Steuerbetreffnis

22:13 Sep 14, 2016 

Exactly. It's about reclaiming input tax paid in a period subsequent to the period in which the tax was originally paid. However, I don't think that's quite the same as "ohne Umsatzsteuerausweis".

21:30 Sep 14, 2016 

Having lived and done business in Switzerland, I am fairly sure this is about claiming a VAT refund, or about receiving an invoice without VAT due to a cross-border transaction. See links here: http://www.vatsupport.ch/fileadmin/webdaten/pdf/TREX-Artikel...
http://www.mtb-news.de/forum/archive/index.php?t-451577.html
https://books.google.de/books?id=MU2ciZ8wr3cC&pg=PA208&lpg=P...
I believe it's simply the Swiss = awkward term for what would be called "ohne Umsatzsteuerausweis" in Germany. All links point above and more on Google point to that direction, that it's about sales tax/VAT either not being charged in the first place or being refundable if charged.

19:53 Sep 14, 2016 

I think the only way of working out what entsteuern means is from Einlageentsteuerung as Robin says...

18:28 Sep 14, 2016 

You're probably right if you spent the time to actually read the passage (I did not). It is certainly true that "bzw." could be in the sense of "or" rather than "i.e." as I was reading it. I can't recall ever seeing "entsteuern", certainly never without context, which would make it quite obvious.

18:15 Sep 14, 2016 

The extract you cite says "die zu entsteuernde bzw. zu besteuernde Dienstleistung", clearly contrasting a supply for which input tax can be reclaimed (die zu entsteuernde Dienstleistung) and a supply for which VAT (output tax) must be charged, i.e. a "taxable supply" (die zu besteuernde Dienstleistung).

17:32 Sep 14, 2016 

17:29 Sep 14, 2016 

I'm sorry I restricted the question Robin - can you obtain Kudos points if you're not a ProZ paid-up member, though? If so, maybe I can get a mod to amend the audience so I can award the points to you as this is definitely the most helpful answer so far.

I have done some research into Swiss tax law and I agree this pertains to Einlageentsteuerung - and the word derives from that too, I think. So thanks!

17:14 Sep 14, 2016 

I think Adrian is on the right track, but this actually has to do with Swiss VAT, specifically input tax. The Swiss MWSt term "Einlageentsteuerung" refers to the subsequent eligibility for input tax deduction/reclaim. Swiss financial and tax terminology can be thoroughly confusing! So my take on "ein zu entsteuerndes Steuerbetreffnis" is either "an amount eligible for input tax deduction" or something like "a portion eligible for input tax deduction". The precise context will tell you more.

Like Adrian, I'm not a paid-up member of ProZ, so I can't give an answer to this question - yet another excellent reason never, ever to restrict questions to ProZ members! Please remember that paid-up membership of ProZ is not in any way an indication of ability or expertise.

15:15 Sep 14, 2016 

Retain the form, replace the words with different content that roughly corresponds to the context... In all likelihood, it is tax-reducing in some form or other. What else do companies and corporations do?

14:31 Sep 14, 2016 

All to do with financial transactions and no suggestion of any land or plant & machinery involved...however, I think I need to pursue your link as it sounds quite relevant otherwise...thanks...

13:37 Sep 14, 2016 

If so, maybe a signed-up ProZ member can run with the ball of a 'tax-relievable writing-down (capital) allowance' = balancing allowance whereas, on the Brit. Isles, depreciation is not or did not used to be a tax deduction, but is borne by the asset itself: http://entscheide.weblaw.ch/cache/f.php?url=links.weblaw.ch/...

09:16 Sep 14, 2016 

Thank you, Anna - that's perfectly understandable.

09:11 Sep 14, 2016 

Steffen, I am sorry I am erring on the side of caution always with disclosing parts of texts here as the work is so confidential. Therefore I can't provide any more context, I'm afraid. But, yes, the text is from Switzerland - sorry, I should have indicated that above.

09:04 Sep 14, 2016 

... does your text originate from? 'Steuerbetreffnis' seems to point to Switzerland or Liechtenstein. Again, may I respectfully ask you to provide the entire German sentence or (even better) paragraph rather than paraphrasing it.

09:00 Sep 14, 2016 

The whole sentence is simply: "There is a "zu entsteuerndes Steuerbetreffnis" of X amount".

08:58 Sep 14, 2016 

... the whole German sentence or paragraph.