Übersetzung für "Eigenvermögen" in Englisch

Its assets were made up of so-called special assets and own funds.

WAK's own funds were not subject to this requirement.

First, the spouses' personal property is separated.

The separate property of each spouse is:

Under the statutory matrimonial property regime, after divorce each spouse retains his/her separate property.

Which goods are part of the separate estates of the spouses?

Creditors can only satisfy their claims from the personal assets of the debtor spouse.

There is no community property, but only personal property of the spouses.

This regime distinguishes between the common property and the separate property of each of the spouses.

Everything that is not separate property is marital property (ÄktB 7:1).

Although the family had assets of its own, they did not suffice for an emigration.

The fact that immovable property is the separate property of one spouse shall be recorded in the Land Register.

The spouses are liable for their personal debts with their personal property and with their share in the community property.

In the case of investment companies, however, no distinction was made for tax purposes between the management company’s own assets and the managed assets.

The investment companies’ own assets were therefore also subject to the rules applying to domiciliary companies, in accordance with Section 84(2) of the Tax Act.

On this basis, the Authority could not exclude that the tax rules applicable to the own assets of investment companies (full exemption from payment of income and coupon tax and a partial exemption from payment of capital tax) constitute State aid within the meaning of Article 61(1) of the EEA Agreement.

The Authority takes the view, therefore, that the tax concessions on the own assets of investment companies from 1996 to 2006 strengthened the competitive position of those investment companies within the EEA, as these tax concessions reduced the ordinary operational costs of these companies compared to others [30].

The Authority considers that the tax relief for the management company’s own assets falls neither within the logic of the general tax system in Liechtenstein, nor within any specific logic of the taxation of investment undertakings.

In the Authority’s view, therefore, the tax relief on the management company’s own assets cannot be justified by the nature and overall scheme of the Liechtenstein taxation system.

In view of the Liechtenstein authorities this eliminated the ‘inconsistency’ [25] of not levying any taxes on the own assets before.

With such a risk level, a bank would never have considered granting a loan, even though the use of real securities (such as pledging the purchase options or the fuel stocks acquired by the FPAP as collateral) or personal securities (taking out a mortgage on the members’ personal assets and pledging their vessels as collateral) is in fact one of the methods used by banks to minimise the risk of insolvency.

According to Germany, WKA's own assets and WAK's assets were placed in IB's special-purpose reserve.

This decision, taken on 2 March 1970, retained the ECSC pension fund (as it is currently known) as part of the own funds of the ECSC, at the same time allocating it to joint ventures of a social nature (loans to officials, contra or guarantee of commitments for rehabilitation or loans for social housing).

These restrictions are specified in ÄktB 7:5 and basically mean that a spouse's consent may be required to mortgage, pledge, lease and sell the property, whether it is a spouse's marital property or separate property.

Each spouse retains the rights to the administration, enjoyment and free disposal of his/her personal property and is liable for any debt incurred by him/her, whether before or during the marriage (Article 1536 CC).

A creditor may demand the division of joint property if it is proved that the debtor spouse's separate property is not sufficient for discharging the obligations.