Übersetzung für "Accrued gains" in Deutsch

The so-called community of accrued gains is the default statutory matrimonial property regime.

Under the community of accrued gains regime and the separation of property regime there is no joint property of the spouses.

Each spouse may demand the premature suspension of the community of accrued gains with appropriate application of section 1385.

The same applies if the equalisation of the accrued gains is excluded or community of property is terminated.

Accrued gains means the amount by which the final assets of a spouse exceed the initial assets.

Where a MS decides to assert a right to tax gains accrued during a taxpayer's residence within its territory, it cannot take measures which present a restriction to free movement.

Exit taxes are levied by many Member States on accrued capital gains when taxpayers move their residence or transfer individual assets to another Member State.

In most of these situations, your account accrued these extraneous gains and losses from rollover interest.

Accrued actuarial gains and losses not exceeding 10% of the present value of the obligations are not recognized.

Gains subject to tax pursuant to the preceding sentence shall be limited to gains accrued during the period the individual was resident in the first-mentioned State.

However, drawing up an inventory at the beginning of the marriage ("initial assets") does make it easier to prove the gains accrued over the course of their marriage (see point 5.3).

In cases falling under sections 1385 and 1386, then when the accrued gains are calculated and for the amount of the equalisation claim, the date of the end of the property regime is replaced by the date on which the corresponding actions are instituted.

If the property regime is ended in another way than by the death of a spouse, the accrued gains are equalised under the provisions of sections 1373 to 1390.

Under the regime of community of accrued gains, at the end of the matrimonial property regime, a spouse has the right to demand equalisation and monetary compensation.

The community of accrued gains regime ends either by death of one of the spouses, by divorce or by concluding a marital property contract establishing a different property regime or by a court ruling on the request of one spouse.

An inventory of assets must not be established under the regimes of community of property and separation of property but it should be established under the community of accrued gains regime (see 5.3.).

Under the community of accrued gains regime, property belonging to a spouse is his/her separate property, of which only the owning spouse can dispose independently (without the consent of the other spouse) regardless of whether the property was acquired before or during the marriage.

The dividends and realised gains accruing from this investment are 100% exempt from tax.

Groups of companies which are non-exclusively EC can enter into restructuring operations while their European components will enjoy deferral of taxation on the capital gains accruing.

Where the receiving company has a holding in the capital of the transferring company, any gains accruing to the receiving company on the cancellation of its holding shall not be liable to any taxation.

Persons neither resident nor ordinarily resident in respect of chargeable gains accruing from the disposal of the following assets situated in Ireland: