fr

retenue à la source

1

Terminological databases

EKI terminibaas Esterm

ID 693923 Last modified 30.12.2004
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Domain taxation
  • part of an income or deposit that is retained by the payer in order to pay it straight into the Treasury. A taxpayer normally deducts the amount withheld when completing a tax return.
  • prélèvement d'impôt sur certains revenus (salaires, intérêts et dividendes) effectué par un intermédiaire qui remet subséquemment les montants prélevés à l'Administration fiscale pour le compte du bénéficiaire.
withholding tax
Usage examples
  • During the transitional period referred to in Article 10, where the beneficial owner is resident in a Member State other than that in which the paying agent is established, Belgium, Luxembourg and Austria shall levy a withholding tax at a rate of 15 % during the first three years of the transitional period, 20 % for the subsequent three years and 35 % thereafter.
Good to know
  • Proposal not so far agreed for a minimum tax in all EC Member States on interest on building society and bank accounts: interest would be paid net of tax, i.e. with tax deducted at source as in the UK. The aim is to prevent an exodus of depositors to countries where interest is paid without deduction, notably Luxembourg.
Quellensteuer

EKI terminibaas Esterm

ID 698870 Last modified 30.12.2004
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Domain internal organisationaccountancy & commercial arithmetics
deduction at source preferred
ennakonpidätys preferred
  • tax deduction at source - system whereby tax on certain types of income is withheld by the payer at the time of payment for direct remittance to the tax authorities
  • prél?vement d'imp?t sur certains revenus (salaires, intér?ts et dividendes) effectué par un intermédiaire qui remet subséquemment les montants prélevés ? l'Administration fiscale pour le compte du bénéficiaire
deduction at source preferred
Usage examples
  • Tax shall be collected by means of deduction at source.
Steuerabzug
ennakonpidätys preferred
Usage examples
  • lähdeverotus - järjestelmä, joissa maksaja pidättää veron tietyistä tulolajeista maksuhetkellä suorittaakseen sen sitten suoraan veroviranomaisille

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