Glossar
Results (118)
The accounting year corresponds to the calendar year. The tax revenue of an accounting year includes the taxes that were entered in the national accounts or in the municipal accounts for that year.
Taxes, levies
EN DE
The Act of 23 September 2010 on State and Municipal Taxes, LGBl. 2010 No. 340, was promulgated on 18 November 2010. This law is referred to in the tax statistics as the current tax law. It entered into force on 1 January 2011
Taxes, levies
EN DE
The item "3.5 Benefits" for the calculation of wealth tax includes the value of benefits in foundations, foundation-like institutions and special asset endowments (with and without option) as well as assets of revocable foundations, foundation-like institutions and special asset endowments (with and without option).
Taxes, levies
EN DE
Until 30 June 2011, the capital and income tax under the former tax law was levied on legal entities that operated a commercial business in the country. The capital tax amounted to 2 per mille of the equity capital. Income tax was levied on net profit at a rate of between 7.5% and 20%. The amount of the income tax rate depended on the ratio of net profit and distributions to equity. With the current tax law, the previous
Provisions on capital and income tax replaced by the provisions on income tax from 1 July 2011. The capital tax was abolished without replacement.
Taxes, levies
EN DE
Capital goods comprise manufactured assets (AN.1) and non-produced assets (AN.2)
Public finance
EN DE
Capital income is the income received by the owner of an asset (financial claim, non-produced tangible capital) in return for making the asset available to another person. Examples of investment income are interest income and dividend income.
Public finance
EN DE
Capital income from insurance contracts corresponds to the total primary income from the investment of technical provisions. The provisions are those amounts for which an insurance company recognises a corresponding liability to policyholders.
Public finance
EN DE
Gross capital formation (P.5), Acquisitions less disposals of nonproduced assets (NP)
Public finance
EN DE
Capital taxes include all taxes applicable to capital (D.91)
Public finance
EN DE
Capital taxes are compulsory levies levied at irregular and very large intervals on the value of the assets or net worth of institutional units or on assets transferred between institutional units by bequests, gifts or other transfers.
Public finance
EN DE
Capital transfer expenses include capital transfers (D.9).
Public finance
EN DE
Capital transfers income includes investment grants (D.92) and other capital transfers (D.99).
Public finance
EN DE
Capital transfers presuppose the acquisition or disposal of one or more assets by at least one of the parties to the transaction. They imply a corresponding change in the financial or non-financial assets recorded in the balance sheet of one or both parties to the transaction, whether in cash or in kind.
Public finance
EN DE
Changes in stocks represent the value of additions to stocks less the value of disposals and less regular losses from stocks.
Public finance
EN DE
Natural and legal persons engaged in commercial transactions are listed in the Commercial Registry. The Commercial Registry contains information on the company name, legal form, registered office, purpose, branches, persons authorised to represent the company and share capital.
Justice, administration of justice
EN DE
Compensation of employees comprises all benefits, in cash or in kind, provided by an employer to an employee in return for work done.
Public finance
EN DE
- 1
- von 8
- paginator.next
- paginator.next