Glossary entry (derived from question below)
German term or phrase:
Überbelastungsbetrag
English translation:
(amount deductible as) extraordinary expenditure/burden
Added to glossary by
Johanna Timm, PhD
Oct 19, 2014 00:04
9 yrs ago
38 viewers *
German term
Überbelastungsbetrag
German to English
Bus/Financial
Law: Taxation & Customs
section 33 EStG
On tax form - außergewöhnliche Belastung - (minus) zumutbare Belastung
Unterhaltsaufwendungen nach § 33 EStG
Unterhaltsaufwendungen nach § 33 EStG
Proposed translations
(English)
| 3 +1 | (amount deductible as) extraordinary amount |
Johanna Timm, PhD
|
| 3 | excess tax benefit/deduction |
David Hollywood
|
Change log
Oct 21, 2014 19:12: Johanna Timm, PhD changed "Edited KOG entry" from "<a href="/profile/116190">Veronika McLaren's</a> old entry - "Überbelastungsbetrag"" to ""(amount deductible as) extraordinary amount""
Proposed translations
+1
16 hrs
Johanna Timm, PhD
Canada
Canada
Native in German
Canada
Friendly, fast & certified!
Native in: German (Variants: Swiss, Platt / Nieder (Low German), Austrian, Germany) 
Works in: English to German, German to English, German
Related KudoZ points
:
70
Selected
(amount deductible as) extraordinary amount
Here is what I found on that term that is most often used in the context of illness-related costs that can be claimed as tax reducing. The calculation of the amount is described like this:
"6. Das Berechnungsschema
Entstandene Krankheitskosten
-
abzüglich Erstattungen
-
abzüglich zumutbare Belastung
= abziehbarer Betrag (sog. Überbelastungsbetrag)"
http://www.mtg-group.de/fileadmin/redaktion/schulung/Vortrag...
I am reading this as:
expenses incurred
minus reimbursed amounts
minus amounts that are considered reasonable expenses
= deductible amount(extraordinary amount), i.e. amount deductible as extraordinary expense
"6. Das Berechnungsschema
Entstandene Krankheitskosten
-
abzüglich Erstattungen
-
abzüglich zumutbare Belastung
= abziehbarer Betrag (sog. Überbelastungsbetrag)"
http://www.mtg-group.de/fileadmin/redaktion/schulung/Vortrag...
I am reading this as:
expenses incurred
minus reimbursed amounts
minus amounts that are considered reasonable expenses
= deductible amount(extraordinary amount), i.e. amount deductible as extraordinary expense
4 KudoZ points awarded for this answer.
Comment: "Thanks heaps!"
1 hr
David Hollywood
Native in English
worked for int. orgs (IMF, OAS, IDB)
Native in: English
Works in: Spanish to English, German to English
Related KudoZ points
:
61
excess tax benefit/deduction
www.bdo.com/publications/.../fr.../incometax.asp
Traducir esta página
If the actual tax deduction exceeds the compensation expense accrued for accounting purposes under Statement 123(R), the excess tax benefit ("windfall") is ...
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Note added at 1 hr (2014-10-19 01:56:18 GMT)
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and you might add "amount"
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Note added at 1 hr (2014-10-19 02:03:07 GMT)
--------------------------------------------------
maybe "tax surcharge"
Traducir esta página
If the actual tax deduction exceeds the compensation expense accrued for accounting purposes under Statement 123(R), the excess tax benefit ("windfall") is ...
--------------------------------------------------
Note added at 1 hr (2014-10-19 01:56:18 GMT)
--------------------------------------------------
and you might add "amount"
--------------------------------------------------
Note added at 1 hr (2014-10-19 02:03:07 GMT)
--------------------------------------------------
maybe "tax surcharge"
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