sonstige Leistung

English translation: service

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:sonstige Leistung
English translation:service
Entered by: Dr. Andrew Hudson

15:02 Oct 26, 2016
German to English translations [PRO]
Bus/Financial - Business/Commerce (general) / Transfer of claims
German term or phrase: sonstige Leistung
This is from an auditing company's tax assessment of a factoring situation in which one company is transferring its claims, along with risks of insolvency and default, to another:

Die Übertragung der Forderungen inklusive Delkredererisiko von XXXX an XXXX ist eine sonstige Leistung, welche auf Grund der B2B-Grundregel am Ort des Leistungsempfängers, somit im XXXX steuerbar ist.

I can't think of a good wording for "sonstige Leistung" in this case, and can find no applicable examples.

"The assignment of receivables .... qualifies as an 'other payment'" or "another payment" seems awkward. "Special payment/service", maybe? I'm not sure if "sonstig" can mean "special" in this context.

Thanks in advance.
Dr. Andrew Hudson
United States
Local time: 20:16
service
Explanation:
Sonstige Leistungen sind Leistungen, die keine Lieferungen sind (Paragraph 3 Absatz 9 Umsatzsteuergesetz). This is the transposition into German law of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The English version of this Directive distinguishes between supplies and services. The German Act implementing this Directive distinguishes between Lieferungen and sontige Leistungen.
Selected response from:

Maria S. Loose, LL.M.
Belgium
Local time: 02:16
Grading comment
Very thorough. Thanks very much!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2another service provided
Jeff Barter
5 +1service
Maria S. Loose, LL.M.
4 -1miscellaneous service / miscellaneous performance
Alexander Schleber (X)
3 -1another category of chargeable event
Kim Kardasho (X)


Discussion entries: 3





  

Answers


44 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
miscellaneous service / miscellaneous performance


Explanation:
Depending on how you have translated "Leistung" in other parts of this text, I think one of the two suggestions should fit. Both terms are frequently used in business reports.

Alexander Schleber (X)
Belgium
Local time: 02:16
Specializes in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 256

Peer comments on this answer (and responses from the answerer)
disagree  Maria S. Loose, LL.M.: This text is about the reverse charge of VAT for services.
1 day 1 hr
  -> I do not see anything mentioned about VAT! How do you get to that??
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
another category of chargeable event


Explanation:
Perchance this will also work in the US.


    Reference: http://www.proz.com/kudoz/german_to_english/law_taxation_cus...
    Reference: http://www.linguee.de/englisch-deutsch/uebersetzung/chargeab...
Kim Kardasho (X)
United Kingdom
Local time: 01:16
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
disagree  Maria S. Loose, LL.M.: This text is about the reverse charge of VAT for services.
1 day 1 hr
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
another service provided


Explanation:
implies the provision of a service which is subject to taxation

Jeff Barter
Germany
Local time: 02:16
Specializes in field
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
agree  Claudia Hoffmann
1 hr

agree  writeaway
3 hrs

agree  Ramey Rieger (X)
13 hrs

disagree  Maria S. Loose, LL.M.: This text is about the reverse charge procedure for services.
1 day 30 mins
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1 day 2 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +1
service


Explanation:
Sonstige Leistungen sind Leistungen, die keine Lieferungen sind (Paragraph 3 Absatz 9 Umsatzsteuergesetz). This is the transposition into German law of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. The English version of this Directive distinguishes between supplies and services. The German Act implementing this Directive distinguishes between Lieferungen and sontige Leistungen.

Maria S. Loose, LL.M.
Belgium
Local time: 02:16
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 12
Grading comment
Very thorough. Thanks very much!

Peer comments on this answer (and responses from the answerer)
agree  Paul Skidmore
1 hr
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