ViBe Aug 29, 2014:

Yes, Sofiya, these ARE two pretty much similar systems, indeed, including the withholding part: "Банки … будуть самостійно перераховувати до держбюджету суми податку ."

Sofiya Skachko (asker) Aug 29, 2014:

Now I'm wondering if "Nicht veranlagte Steuern vom Ertrag" is equivalent to "оподаткування пасивних доходів за встановленими ставками". http://economics.unian.ua/finance/943658-minfin-rozyasniv-po...

Sofiya Skachko (asker) Aug 29, 2014:

Thank you for exhaustive explanation, ViBe. In my understanding it is indeed the tax that is withheld without the taxpayer having to declare. I was not sure though if I needed to also specify that it is e.g. "Kapitalertrag- und Zinsabschlagsteuer".

ViBe Aug 27, 2014:

нарахований vs. розрахований (пiдрахований) a few words re. the term “veranlagte” (Steuern):

“Veranlagte” (Steuer) technically means “assessed” (=начисленный / нарахований), but it’s up to the taxman to (additionally) assess your tax based on some evidence, whereas here the text is about the bank’s obligation to compute the tax owed by their depositors on the interest accrued (!) on their deposits.

So, either the term is used incorrectly by the author(s) who meant accrued INTEREST rather than TAX on it, or the contextual meaning of the term “veranlagte” is just “to compute and withhold without having to declare.”

Bottom line: “veranlagte” in this context = не “нарахований” (“що нараховується”), а “розрахований” (“що розраховується”).

ViBe Aug 27, 2014:

so called passive incomes (earnings) How about: "… якi не підлягають (обов’язковому) декларуванню,” b/c taxes on capital gains and interest are ASSESSED by the bank/insurance company/investment fund at the statutory rate, withheld, and automatically transferred to the Inland Revenue (Finanzamt) without the taxpayer’s administrative involvement.

http://www.investingberlin.com/taxes-in-germany/capital-gain...

http://www.buhoblik.org.ua/nalogi/nalog-na-doxody-fizicheski...

Sofiya Skachko (asker) Aug 27, 2014:

It´s a list of different German taxes that I´m translating, and yes, there´s "Veranlagte Einkommensteuer" (Податок із задекларованих доходів), which needs to be declared by individual taxpayers. I think I understand what this tax is, I just wonder how to translate it.

ViBe Aug 27, 2014:

@ Sofiya These are “nicht veranlagte Steuern” that are withheld by financial / insurance institutions and remitted to the taxman.

Could you pls quote the preceding sentence(s)? Is there any mention of “veranlagte Steuern” above? As in: “unlike Kapitalertrag- und Zinsabschlagsteuer, some OTHER taxes ARE assessed and reported by taxpayers in their tax returns that are filed with the Finanzamt.”