Lohnsummensteuersystem : Dictionary / Wörterbuch (BEOLINGUS, TU Chemnitz)

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	German	English
	Während die konventionellen Körperschaftssteuersysteme den Steueranteil am Gewinn durch die Festlegung von Steuersätzen (es gibt einen Spitzen- oder Höchststeuersatz) begrenzen, ist die entsprechende technische Maßnahme in einem Lohnsummensteuersystem der Steuersatz pro Mitarbeiter, der in Gibraltar einheitlich mit 3000 GBP festgelegt ist. [EU]	Whilst conventional systems of corporation tax limit the proportion of profits paid in taxes through the setting of the rates of tax (banded systems include a top or maximum tax rate), the equivalent technical measure in a payroll tax system is the rate of tax per employee, in the Gibraltar case, set at a uniform rate of GBP 3000.
The example sentences [G] were kindly provided by the Goethe Institute. Sentences marked by [EU] derived from DGT Multilingual Translation Memory. The European Commission retains ownership of the copyright in the original data.