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  3. Law: Taxation & Customs

communautés étrangères de personnes

English translation: foreign associations

17:06 Aug 19, 2020
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / tax return
French term or phrase: communautés étrangères de personnes
This expression appears in the sub-header of a Swiss corporate tax return form among the type of entities that are required to file it:

Sociétés à base de capitaux (sociétés anonymes, sociétés en commandite par actions, s. a r. l.), sociétés cooperatives et communautés étrangères de personnes

Any idea how best to translate this term? It seems to be specific to Switzerland.

Can't think of anything besides: Foreign groups of individuals / Groups of foreign individuals

I wonder if there is a specific wording though

Thanks for your input!
Mireille Dedios
United States
Local time: 14:28
English translation:foreign associations
Explanation:
This is what it's about:

"Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique qui sont assujetties à l’impôt en raison d’un rattachement économique sont imposables conformément aux dispositions applicables aux personnes morales."
https://www.droit-bilingue.ch/rs/lex/1990/03/19900329-a11-fr...

In other words, foreign groups of people that are not legal entities (they're "sans personnalité juridique," in other words, not incorporated, not some sort of registered partnership, etc.). In EN legalese we call these sorts of groups "associations":

"Association: n. any group of people who have joined together for a particular purpose, ranging from social to business, and usually meant to be a continuing organization. It can be formal, with rules and/or by-laws, membership requirements and other trappings of an organization, or it can be a collection of people without structure. An association is not a legally-established corporation or a partnership."
https://legal-dictionary.thefreedictionary.com/association
Selected response from:

Eliza Hall
United States
Local time: 14:28
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3foreign groups/communities of individuals
philgoddard
5foreign associations
Eliza Hall
3foreign unincorporated association
SafeTex
Summary of reference entries provided
Virtually a definition
SafeTex

Discussion entries: 1





  

Answers


27 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
foreign groups/communities of individuals


Explanation:
I would just do a literal translation. This term is very often followed by "sans personnalité juridique", and I think the most likely meaning is joint owners of property in Switzerland.

philgoddard
United States
Native speaker of: English
PRO pts in category: 45

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans: foreign groups of individuals not communities
35 mins
agree  B D Finch
1 hr
agree  writeaway: just with groups, not communities
16 hrs
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2 hrs   confidence: Answerer confidence 5/5
foreign associations


Explanation:
This is what it's about:

"Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique qui sont assujetties à l’impôt en raison d’un rattachement économique sont imposables conformément aux dispositions applicables aux personnes morales."
https://www.droit-bilingue.ch/rs/lex/1990/03/19900329-a11-fr...

In other words, foreign groups of people that are not legal entities (they're "sans personnalité juridique," in other words, not incorporated, not some sort of registered partnership, etc.). In EN legalese we call these sorts of groups "associations":

"Association: n. any group of people who have joined together for a particular purpose, ranging from social to business, and usually meant to be a continuing organization. It can be formal, with rules and/or by-laws, membership requirements and other trappings of an organization, or it can be a collection of people without structure. An association is not a legally-established corporation or a partnership."
https://legal-dictionary.thefreedictionary.com/association


Eliza Hall
United States
Local time: 14:28
Works in field
Native speaker of: English
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
neutral  AllegroTrans: "Associations" in Switzerland are strictly regulated entities and there is a risk of confusion, whereas in e.g. England virtually any goup of people can call themselves an association. If the text meant "associations" I think it would say so // I doubt it
1 hr
  -> It doesn't mean "associations" in the Swiss sense. It means it in the English sense.
neutral  philgoddard: And associations usually do have legal personality, as your second reference shows.
1 hr
  -> Your comment is puzzling--that ref doesn't at all say associations usually have legal personality. Where are you getting that?
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5 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
foreign unincorporated association


Explanation:
Hello

I posted a reference with

Art. 10 Sociétés commerciales étrangères et autres communautés de personnes sans personnalité juridique
Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique qui sont assujetties à l'impôt en raison d'un rattachement économique sont imposables conformément aux dispositions applicables aux personnes morales.

So they don't have a legal identity (unincorporated) but may pay taxes as does an unincorporated association if it makes a profit.

the term also seems widespread across English speaking countries if you care to check



    https://www.gov.uk/unincorporated-associations
    https://www.fdic.gov/deposit/diguidebankers/documents/corporation-partnership-unincorporated.pdf
SafeTex
France
Local time: 20:28
Native speaker of: Native in EnglishEnglish
PRO pts in category: 7

Peer comments on this answer (and responses from the answerer)
neutral  AllegroTrans: The official German term in the asker's Swiss document is 'ausländische Personengesamtheiten' which does not mean association, more like 'entity' which is much more fluid term suggesting mere groups of individuals and I think this is the safest way to go
10 hrs
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Reference comments


5 hrs peer agreement (net): +1
Reference: Virtually a definition

Reference information:
Hello

The extract below from Swiss tax law gives us a good idea nevertheless what is meant

"Art. 10 Sociétés commerciales étrangères et autres communautés de personnes sans personnalité juridique
Les sociétés commerciales étrangères et autres communautés étrangères de personnes sans personnalité juridique qui sont assujetties à l'impôt en raison d'un rattachement économique sont imposables conformément aux dispositions applicables aux personnes morales.


    https://www.lexfind.ch/tolv/178361/fr
SafeTex
France
Native speaker of: Native in EnglishEnglish
PRO pts in category: 7

Peer comments on this reference comment (and responses from the reference poster)
agree  Daryo: start by checking the exact meaning - now that's an interesting idea!
1 day 14 hrs
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