Übersetzung für "Steuerliche veranlagung" in Englisch

A study of the University of Limburg, carried out in response to the Belgian problem, indicates that it would be possible to put an end to the many instances of unfairness by allowing people to opt for both their social security contribution and their tax assessment to be located in their country of residence or, if they prefer, in their country of employment.

Reducing the high marginal income tax rate for second earners due to the joint income taxation of couples by shifting towards a system of individual taxation could help reduce the incidence of part-time employment in favour of full-time work.

Responsibility for the assessment and control of the tax would remain in the hands of the Member State of consumption, whose own VAT legislation (particularly in respect of rates) would continue to apply.

Stakeholder pensions have simple, low charges (maximum 1% of fund value per annum), flexibility for participants to vary contributions or move between schemes without any financial penalty, simplified tax arrangements with a £3,600 pa contribution limit and are open to non-earners for the first time.

Incentives to work are influenced reduced by the high tax wedge as well as by the joint income taxation of couples while the lack of sufficient of childcare facilities influences especially female labour supply.

Adaptations to personal income tax systems (e.g. individualised tax treatment, tax credits) are also being made to improve labour supply incentives.

Stakeholder pensions have simple, low charges (maximum 1 % of fund value per annum), flexibility for participants to vary contributions or move between schemes without any financial penalty, simplified tax arrangements with a GBP 3 600 p.a. contribution limit and are open to non-earners for the first time.

On the contrary, France and Luxembourg are based on joint taxation and, as such, taxation rate varies greatly according to family situation.

Sophie and Marc can opt for collective taxation according to tax class 2, but only in the year following the conclusion of their civil union and provided they've lived under the same roof during this period.

However, the circumstances of the spouse will still be taken into account to a certain extent for the purposes of tax assessment.

In 2011, there was a tax expense in connection with the tax assessment of previous years.

Finally, I call therefore on the Ecofin Council to devote more of its time to fiscal assessment at Community level and to the necessary fiscal regulations and less time to proposals which undermine the stability pact and weaken the euro.

Second earners face significant fiscal disincentives in Germany due to the joint taxation of income for married couples (Ehegattensplitting) in the progressive tax system.

Shifting from the joint taxation of couples to a system of individual taxation in order to increase work incentives for second earners could contribute to higher female employment.

A particular problem in the German case is the high marginal tax rate of second earners resulting from the joint taxation of couples.27 Unsurprisingly, there is a relatively high proportion part-time workers, especially among women, while hours worked in part-time employment are typically also low.