This question was closed without grading. Reason: No acceptable answer
Sep 8, 2007 05:43
16 yrs ago
German term

Einbringungstatbestand

German to English Law/Patents Law: Taxation & Customs
Steuerlich ist dies ein Einbringungstatbestand, der von Artikle 20, 24 (UmwStG) erfasst sein kann.
Proposed translations (English)
4 transfer

Proposed translations

2 hrs

transfer

That's all it means, really. You could probably expand it a bit in the sentence in question, e.g.

"It qualifies as a transfer for tax purposes that can fall under sections 20 and 24 of the UMWSt (German Reorganisation Tax Act)".

See Directive 90/434/EEC for merger terminology.
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