Glossary entry

German term or phrase:

Bezugsprovision

English translation:

(withholding tax) entitlement commission/provision

Added to glossary by Barbara Greenwood
Oct 20, 2011 01:20
12 yrs ago
7 viewers *
German term

Bezugsprovision

German to English Bus/Financial Law: Taxation & Customs
The term is from a withholding tax form. The sentence reads:

In dieses Feld ist der nach Abzug der Bezugsprovision abzuliefernde Quellensteuerbetrag einzutragen.

There is no other context though.

Thanks!
References
Info

Discussion

Henry Schroeder Aug 25, 2020:
Directly from a Swiss accounting manual: Bezugsprovisionen:Für Ausländer mit steuerrechtlichem Wohnsitz in der Schweiz ohne Niederlassungsbewilligung oder Ausländer ohne steuerrechtlichen Wohnsitz in der Schweiz ist der Arbeitgeber verpflichtet, die Quellensteuer direkt vom Einkommen abzuziehen und an die kantonale Steuerverwaltung abzuliefern. ür diese Dienstleistung erhält die ausführende Gesellschaft eine Bezugsprovision gutgesprochen.

I used "fee" rather than "commission" or "provision"
David Hollywood Oct 20, 2011:
"Quellensteuer" = "source tax" or "tax deducted at source"
Barbara Greenwood (asker) Oct 20, 2011:
Yes! It's Swiss....
Kim Metzger Oct 20, 2011:
Swiss document?

Proposed translations

1 hr
Selected

(withholding tax) entitlement commission/provision

Examples from external sources: Die Höhe dieser Bezugsprovision ist kantonal geregelt ... Employers can withhold a Withholding tax entitlement provision as ... having received a 2.7 million euros commission from arms lobbyist Karl Heinz ...

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Note added at 1 hr (2011-10-20 02:26:13 GMT)
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have my doubts about "provision" but maybe ok
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4 KudoZ points awarded for this answer. Comment: "Thank you for your help."

Reference comments

2 hrs
Reference:

Info

The Swiss Quellensteuer is frequently referred to as "tax at source."

http://www.pwc.com/us/en/hr-international-assignment-service...

Tax at source
Tax collected at source by withholding the amount of the tax from payments due to the taxpayer. See withholding tax.
http://www.termwiki.com/DE:tax_at_source
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