Translation of "Taxable earnings" in German

Any surplus of interest costs should however be subject to deductibility restrictions, to be determined by reference to a taxpayer’s taxable earnings before interest, tax, depreciation and amortisation (‘EBITDA’).

Any surplus of interest costs will be subject to deductibility restrictions, to be determined by reference to a taxpayer’s taxable earnings before interest, tax, depreciation and amortisation (EBITDA).

The Commission has therefore concluded that the French scheme reduces the taxable earnings of the French Headquarters and Logistic Centres and also confers a treasury advantage by exonerating them from the advance-payment of IFA.

The Commission therefore concluded that the French scheme reduced the taxable earnings of French headquarters and logistic centres party to such an agreement and conferred a cash flow advantage by exonerating them from the advance payment of IFA.

The Commission has therefore concluded that the Belgian scheme artificially reduces the taxable earnings of an FSC in Belgium resulting in selective lower effective taxation, which is not allowed under State aid rules.

Under the coalition's 2017 summer accord, the dividend received deduction rose from 95% to 100%, which means from now on you can set your accrued dividends and realised gains against your taxable earnings in full .

Under the coalition’s 2017 summer accord, the dividend received deduction rose from 95% to 100%, which means from now on you can set your accrued dividends and realised gains against your taxable earnings in full.

When received by the employee, the sums received constitute taxable earned income.

As mentioned above, the benefit was calculated on the basis of the amount of taxable profit normally earned in the tax year 2001 to 2002 (i.e. 1 April 2001 to 31 March 2002) which ended halfway through the IP.

Owing to their being subject to the tax arrangements applicable to partnerships, EIGs can deduct the losses thus posted during the first few years of the operation from the taxable profits earned by their members from their current activities.

Because EIGs are governed by the law on partnerships, they can deduct the losses thus posted during the first few years of the operation from the taxable profits earned by their members from their current activities.

It should be pointed out further in this connection that, unlike financing methods which do not entail recourse to an EIG, a financing operation using as an intermediary such a tax-transparent structure makes it possible to achieve tax optimisation, any losses posted by an EIG during the first few years of its activity being deductible from the taxable profits earned by its members from their current activities.

Business entities resident on Portuguese territory, whether or not they have legal personality, and non-resident business entities which have a permanent establishment or earn taxable in come in Portugal.

The following are liable to tax as a result of an obligation in rem: non-resident natural persons who, without maintaining a permanent establishment in Spain, earn taxable income.

Business entities resident on Portuguese territory, whether or not they have legal personality, and non-resident business entities, whether or not they have legal personality, which earn taxable income in Portugal.

Taxable persons whose earned income in 1994 is not in excess of DM 11 069 (DM 11 555 in 1995) as a single person or DM 22139 (DM 23111 in 1995) as a married couple are exempt from all income tax.

The ordinary taxable earned income: salaries, wages and pensions, earned income share of business income and income from agriculture as well as the earned income share of income from partnerships, the earned income share of dividends distributed by non-listed companies, scholarships and awards.

On the part of taxable earned income that exceeds a threshold of SEK 219 300 the income tax is levied at a rate of 20 % and on income that exceeds a threshold of SEK 360 000 the income tax is levied at a rate of 25 %.