Vertaling van "Lifetime gift " (Engels → Nederlands) :

donation inter vivos | inter vivos gift | lifetime gift

carrier lifetime | excess minority-carrier lifetime | lifetime | minority-carrier lifetime

bulk electron lifetime | bulk hole lifetime | bulk-carrier lifetime

identify indicators of gifted student | recognising indicators of gifted students | recognise indicators of gifted student | recognising indicators of gifted student

packing merchandise for a gift | packing merchandise for gifts | bundle merchandise for gifts | pack merchandise for gifts

assist gifted students | supports gifted students | support gifted student | support gifted students

Intellectually gifted

Lifetime teetotaler

life expectancy [ average lifetime | lifespan | longevity | Mortality(STW) | longevity(UNBIS) ]

the question of restoration of lifetime gifts ("clawback") where considerable differences between member states' legal systems exist: While some member states allow for clawback, others don't.

The latter gave high priority to health issues, which is entirely understandable, as health is the greatest gift a human being can be blessed with during his or her lifetime.

In concrete terms, the Commission requests the Member States to: a) encourage initiatives aimed at heightening owners' awareness of this problem and at informing and training them in preparation for a transfer; b) create the right financial environment for successful transfers; c) make it possible for the owner to adopt the legal form (notably that of a limited company) most likely to ensure the success of the transfer by eliminating the legal and fiscal obstacles that hamper preparatory operations; d) safeguard the principle of continuity of partnerships in the case of the death of one of the partners; e) stipulate that a partnership agreement takes precedence over the unilateral acts of a partner; f) ensure that family law, inheritan ...[+++]ce law and the payment of financial compensation cannot jeopardize the survival of the business; g) reduce taxation on assets in the event of transfer by succession or by gift, provided that the heirs continue to operate the business; h) allow payment in instalments or deferred payment of gift and inheritance tax; i) ensure that the assessment of the value of the business takes into account changes in its value after the death of the owner; j) provide tax incentives for transfer by sale during the lifetime of the owner; k) provide tax incentives for the takeover of the business by employees.

In order to attain this objective, the Member States should take measures to: - heighten the business owner's awareness of the problems inherent in transfers and encourage him to prepare for this operation within his lifetime; - create a financial environment conducive to the successful transfer of SMEs; - enable the businessman to prepare for the transfer in an efficient way; - ensure the continuity of partnerships and sole proprietorships; - provide for the success of family transfers by ensuring that the levying of inheritance tax or gift tax does not jeopar ...[+++]dize the survival of the business; - encourage transfer to a third party when there is no heir within the family.