natgillin/translations-raw huggingface dataset:
Der ydes her opsparingspræmier til unge til og med det fyldte 21 ar (sådan som det indtil 1973 også var tilfældet for personer under 60 är. der kunne spare efter andre ordninger, og hvis indkomst ikke over skred en vis grænse).
Italy tion in earnings-savings schemes is encouraged by fully exempting employees from liability for taxes and social contributions on these payments, while the employer is taxed at a flat rate.
Skattefritagelse letter køb af værdipapirer o.l. for småsparere.
However, these systems are not widespread. Civil servants benefit from a special savings premium scheme.
Tilskud og garantier gør det muligt for en lejer med en lav indkomst at bygge og købe en ny bolig eller at købe den sociale bolig, han er lejer af.
In May 1975, the Government submitted to Parliament a document on incomes policy containing a major programme for worker participation in company growth, which was the subject of two draft Uws in 1978?
Denne ordning er blevet udvidet til at omfatte nationaliserede banker og forsikringsselskaber samt - pá frivillig basis - det private erhvervsliv.
There is a wide variety of measures relating to housing for low-income groups, for all workers (GESCAL plan) and for civil servants.
I oktober 1978 vedtog ministerrådet en lov vedrørende obligatorisk udstedelse af børsnoterede aktier til lønmodtagere i industri- og handelsforetagender ').
The law on seniority allowances, and the fiscal provi sions therein, provide certain concessions to workers to promote asset formation.
I øvrigt er fuld fritagelse for skat og sociale bidrag af de beløb, der overføres af arbejdsgiverne, et in citament til frivillig deltagelse i opsparingspræmieordningerne og ordningerne vedrørende udbytte deling til fordel for lønmodtagerne.
A considerable proportion of personal savings is channelled on a contractual basis into pension funds and the various facilities offered by life-assurance offices. Most of these are eligible for some degree of tax relief.
Endvidere fremmes den kollektive deltagelse i lønopsparingsordningerne ved, at lønmodtagerne indrommes fuld fritagelse for skat og sociale bidrag af de op sparede beløb, medens arbejdsgiveren betaler en fast afgift. Disse ordninger har imidlertid en ret begrænset betydning i praksis.
Government policies in the field of small savings are concentrated on the promotion and sale of National Savings Certificates available to all, which include several facilities (National Savings Certificates, Saving Bonds, Premium Saving Bonds, Save-As-You-Earn, and so on).
Hvad angår tjene stemænd, drager disse fordel af en særlig præmie ordning.
In addition, two indexlinked savings schemes came into effect in 1975.
Præmier for livsforsikring kan fratrækkes den skat tepligtige indkomst.
Interest subsidies and premiums for building and purchase encourage home ownership.
i) Det forenede Kongerige
Netherlands
På boligområdet findes der en lang række bestemmelser vedrørende lavtlønnede, samtlige lønmodtagere (Gescal-planen) og statsansatte tjene stemænd.
House purchase is encouraged by tax relief on mortgage interest payments, an option mortgage scheme and house improvement grants.
Lovgivningen vedrørende anciennitetsgodtgørelse og dertil knyttede skatteregler giver lønmodtagerne fordele med henblik på formue dannelse i værdipapirer o.l.
In 1978, Parliament voted on a bill concerning access to home ownership introduced by the Minister for the Environment.
Her finder en betydelig del af den peronlige opsparing sted ved. at der indgas kontrakter om pensionsfonds eller forskellige former for livsforsikringer.
Savings premiums are paid to young people up to the age of 21 (as they were until 1973 to adults up to the age of 60 who could participate in other saving schemes and whose income did not exceed a certain ceiling).
For sa vidt angår hovedparten af disse op sparingsformer, ydes der visse skattelettelser.
Tax exemptions aid small investors to purchase stocks and shares.
Der findes forskellige former for sådanne sparebeviser: Nationale sparecertifikater, statspapirer, præmiebegunstigede sparebevi-
Subsidies and guarantees encourage the purchase or construction of new dwellings, or the purchase of lowcost housing by sitting tenants in low income groups.
Her fritages indkomst af opsparingskonti samt visse forsikringspræmier for skat. Hele befolkningen tilbydes indeksregulerede opsparingsplaner og for de unge gælder der særlige opsparingsordninger.
(a) It is appropriate to recall here, after this short account of the different national systems and before describing them in greater detail, the objectives
ser, opsparing ved direkte tilbageholdelse i lønnen (save-as-you earn), osv. Desuden trädte der i 1975 to indeksregulerede opsparingsordninger i kraft.
which the different countries seek to achieve through their assetformation policy. Considerable areas of common interest will be noted, and even if some differences may be observed, they are, in general, minor.
Boligkøb fremmes ved hjælp af skattelettelse for de beløb, der betales i realkreditrente, valgfrihed mellem realkreditordninger og tilskud til bolig forbedringer.
gated, the basic aim was a capital market policy to mobilize longterm savings and free them for in vestment; similarly, in the case of the law on home building premiums, the most important aim was to boost home-building.
I 1978 fremsatte miljøministeren et lovforslag vedrørende adgang til ejerbolig, som blev vedtaget af parlamentet.
These objectives still exist, especially since there is a possibility that the traditional capital market has too narrow a base in view of future investments which will be necessary in the public and private sectors; however, with time, they have become social policy aims.
overbevisning, at et økonomisk system baseret pá den private ejendomsret ikke i det lange løb kan være levedygtigt og skånet for sociale spændinger, medmindre man sikrer en så bred fordeling af for muerne som muligt.
(b) The measures taken in Belgium to encourage personal saving have social or socio-political aims; some of these measures, however, have economic goals: to encourage building, and to fuel the capital market by encouraging personal saving.
Dette forudsætter imidlertid, at fordelingsordningerne i samfundet ikke blot garanterer lønmodtageren en retfærdig indkomst, men tillige en rimelig andel af formuetilvæksten.
In relation to housing, there also exists an aim to improve family life, and in this field all the measures taken aim at dealing more and more completely with the specific needs of different types of low income groups.
Hvad angår lønmodtagerne, er det i finansloven af 1978 fastsat, at de virksomheder, der ønsker det. fra april 1979 kan udstede aktier til deres personale og således opnå skattemæssig særbehandling.
The measures encouraging home building must be treated separately; while they are meant to provide an incentive for asset formation, they come essentially under the head of social policy on housing.
En retfærdig fordeling af formuetilvæksten af hænger saledes bade af, hvor mange, der deltager i ordningerne og hvordan.
(e) In France, a distinction can be made between specific social measures aimed at encouraging asset formation and other measures which may have the same result, although their motivation may have been different.
Pá lang sigt er det ikke tilstrækkeligt udelukkende at fremme formuedannelse i penge, for statistikken viser, at forhøjelser af pengelønnen kun i ringe grad ændrer indkomst fordelingen.
Some measures, in fact, were basically intended to create noninflationary financing for investment by giving families incentives for saving, preferably long term.
Derimod er det mere nødvendigt end nogensinde at gennemføre ordninger, der i højere grad ansporer lønmodtagerne til opsparing med henblik pa medejendomsret over produktionsmidlerne. lerne.
In the second category, there are the following measures, whose social importance was also taken into account: tax relief on interest from bonds, longterm savings schemes, and exemption on life insurance premiums.
a) Efter denne korte redegørelse for de forskellige landes ordninger, og inden vi gär over til en mere detaljeret beskrivelse, er det vigtigt at notere sig de mål, de forskellige lande søger at virkeliggøre gen nem deres formuepolitik.
The specific purpose of the Orders relating to profit sharing and to participation is social as well as economic.
b) De foranstaltninger, der er truffet i Belgien til fremme af den individuelle opsparing har et socialt eller socio-politisk sigte.
(d) In the Federal Republic of Germany, asset formation by workers is encouraged basically for social policy reasons, because it has been realized that ownership of property ensures greater spiritual and material freedom for the individual.
Visse bestemmelser har imidlertid et økonomisk sigte, idet man har søgt at fremme byggeriet og tilføre kapitalmarkedet midler gennem individuel opsparing.
A general conclusion has been reached that an economic system founded on private property will not in the long term be viable, and free from social unrest, unless it shares out economic wealth as evenly as possible.
Pä boligområdet er der tillige tale om et familiemæssigt sigte, og alle bestemmelser pá dette omrade kan siges at være rettet mod en stadig mere fuldstændig imødekommelse af behovene hos befolkningsgrupperne med lave indkomster.
The increase in assets, which is linked to economic growth, cannot therefore continue to add to wealth, where great riches are already amassed. In addition, in connection with permanent structural changes, the worker is required to be able and willing to adapt to a large extent.
Da loven om sparepræmier blev vedtaget, søgte man først og fremmest - i overensstemmelse med den førte kapitalmarkedspolitik - at tilvejebringe langfristede sparemidler med henblik på investering.
The two Orders contribute to improving employer/ worker relations by developing a sense of contractual obligation in undertakings through agree ments which, by giving workers a share in the life and profits of their firm, increase individual awareness of the community of interests within the undertaking.
Ligeledes sigtede loven om præmier ved boligyggeri hovedsagelig mod en styrkelse af boligbyggeriet.
With the same end in view, such agreements should make provision for employees to have access to
Disse målsætninger gælder stadig væk, navnlig da det traditionelle kapitalmarked muligvis vil være et for snævert grundlag for de in vesteringer, der fremtidig bliver nødvendige i den private og offentlige sektor.
A just sharing out of the increased national wealth must be related to the volume, as well as the methods of sharing.
Målsætningerne har imidlertid ændret sig med tiden og fået socialpolitisk karakter.
In the long term it is not sufficient to encourage asset formation in liquid savings only.
Et væsentligt skridt til fremme af formucdannelse blev taget, da loven om de 624 DM blev vedtaget.
Statistics show that an increase in nominal wages has only a minor effect on income distribution.
c) I Danmark er det regeringens mal dels at fremme formuedannelsen med henblik pa at ændre formuefordelingen, dels at skabe forståelse hos virksomhederne og deres ansatte for værdien af samarbejde og fælles økonomiske interesser2).
On the contrary, it is more than ever necessary to develop systems to give workers an incentive to save through participation.
Foranstaltningerne til fremme af boligbyggeriet indtager en særlig plads.
When the law on savings premiums was promul-
:) Oprettelsen af »sociale fonds« er også udtryk for denne politik.
' This policy also led to the institution of the 'social funds'.
På økonomisk niveau: formål at fremme formuedannelsen, indgår de med stor vægt i den sociale boligpolitik.
information and means of control necessary to have a better understanding of the undertaking's operations and follow the application of the system.
Lønmodtagerandelen er baseret pä virksomheder nes ekspansion, og lovgivningen indrømmer disse skattemæssige fordele med henblik pa en forøgelse af investeringskapaciteten.
This Government undertaking has taken the form of subsidized housing which has the particular aim of holding back rent increases, and of encouraging savings in the form of deposits and securities.
Ved »ordonnance« af 1967 har virksomhederne fået mulighed for skat tefritagelse ') for henlæggelser til investeringsreserve af samme størrelsesorden som de beløb, der betales til lønmodtagerne, under forudsætning af, at disse midler inden for et är anvendes til faste investeringer.
In the case of either the Order of 7 January 1959, or that of 17 August 1967, or the harmonization law of 27 December 1973, their enforcement should ensure employees extra income, which does not fall under the heading of company wages policy, since the procedure for wage-negotiations and fixing must remain quite separate and not be allowed to influence the setting up of participation or profitsharing schemes.
Endelig skal det bemærkes, at målsætningerne har ændret sig i løbet af de sidste är.
Thus, public authorities encourage home-ownership because owning a home makes for better conditions of family life, and a more stable basis of existence.
I modsætning til »ordonnance« af 1959 lægger »ordonnance« af 1967 særlig vægt på følgende mål:
(i) In the NetherUnds, the aim of assetformation policy is expressed clearly in the preamble to the General Law on savings premiums in the following way (still valid, although the law was repealed at end-1973):
— Lønmodtageropsparing, idet denne indebærer en binding af de ydede beløb; e) I Frankrig skelner man mellem de konkrete foranstaltninger, der har sociale mål, og som fremmer formuedannelsen, og alle andre foranstaltninger, der muligvis får samme resultat, skønt andre motiver har ligget til grund.
Worker participation schemes are based on company growth, and the legislation contains tax provi sions encouraging this, so that they can increase their investment capacity.
Nogle foranstaltninger har til hovedformål at muliggøre en ikke-inflationsskabende finansiering af investeringer ved at begunstige privat opsparing, fortrinsvis langtidsopsparing.
The 1967 Order provides for the possibility for companies to set up, tax free,1 an investment fund for an amount equal to that distributed to the workers, on condition that it must be used within one year for the purchase or creation of fixed assets.
Første kategori omfatter bl.a.: Foranstaltninger vedrørende adgang til ejer bolig (boligopsparingskonti og særlige byggelån), udbyttedeling for lønmodtagere samt skattefrihed for sparekassernes A-bøger.
Finally, it should be noted that aims have changed during these last years, and the Order of 1967, in comparison with that of 1959, has stressed the following objectives:
Anden kategori om fatter følgende ordninger, der trods placeringen i denne kategori har sociale aspekter: Nedsat obligationsrente, langfristede opsparingsplaner og skattefritagelse for livsforsikringspræmier.
The fact of owning personal assets over a long period is considered by the Government as giving an individual one of the most important opportunities for achieving greater independence and broader development, as well as being one of the ways in which a man can show a sense of responsibility towards himself, his family and his neighbour.
— investering: udover lønmodtagernes mulighed for at investere de ydede beløb i virksomheden har arbejdsgiverne ret til at foretage skattefri henlæggelser til investeringsreserve.
— employees' savings — since it sets up a holding period for the sums granted,
De to »ordonnances« om økonomisk demokrati har såvel socialt som økonomisk sigte.
— investment: by giving the right to employers — in addition to the possibility given to employees to invest in the company the amounts granted to them — to set up an investment fund free of tax.
Det bør desuden understreges, at der med »ordonnance« af 1959 blot indførtes en frivillig ordning, mens »ordonnance« af 1967 fastsætter en obligatorisk ordning for virksomheder med over 100 ansatte.
Moreover it should be noted that the 1959 Order set up an optional system, whereas the 1967 Order creates a system which is compulsory for companies with more than 100 workers.
De to »ordonnances« medvirker til at skabe et bedre forhold mellem arbejdsgivere og lønmodtagere, idet man ved at indgå aftaler, der lader lønmodtagerne deltage i virksomhedens aktiviteter og få del i dens resultater, fremmer en følelse af solidaritet, således at alle bliver mere engageret i de fælles interesser i den pågældende virksomhed.
To achieve this aim, it is of fundamental importance to ensure that broad sections of the population can build up permanent personal assets, and can take part directly or indirectly in productive investment, and should become accustomed, through personal experience, to the various aspects of ownership.
f) De i Irland gældende foranstaltninger til fremme af opsparing blev indført ud fra sociale og socio-økonomiske bevæggrunde.
(f) The incentives in operation in IreUnd derive from both social and socio-economic objectives.
De midler, der tages i anvendelse med henblik pá fremme af op sparing, især i de fattigste befolkningslag, blev op rindeligt indført af sociale grunde, men de har efterhånden udviklet sig pä en sadan måde. at de har fået stor økonomisk betydning.
The measures to encourage savings, especially by the poorer sector of the population, were introduced basically for social reasons but over time they have assumed considerable economic importance.
Med dette formal for øje bør de nævnte aftaler til lige indebære, at lønmodtagerne fär de nødvendige oplysninger og kontrolmidler, saledes at de bedre forstår virksomhedens forretningsgang og det nye systems anvendelse.
Assetformation policy enables those who have not yet — or barely — managed to acquire any permanent assets, to gradually achieve this aim; it is also intended to contribute to a fairer sharing out of assets within society.
Regeringens boligpolitik er først og fremmest baseret pá sociale betragtninger, saledes forstået, at man tilstræber at sikre alle familier en rimelig bolig til en overkommelig pris eller husleje - i det om fang de til rådighed stående midler tillader det g) De foranstaltninger, den italienske regering har truffet, har haft særlig betydning pá det sociale
The basic objective of the Government's housing policy is social — to ensure that, as far as resources permit, every family can obtain a dwelling of good standard at a price or rent which it can afford.
hverve varig formue, gradvis far mulighed herfor.
mation by workers has been pursued in a more complete and continuous fashion in recent years.
Den søger tillige at bidrage til en mere ligelig for muefordeling i samfundet.
The aims of assetformation policy must therefore be regarded as social aims, as is shown in the introduction.
Målsætningen for formuedannelsespolitikken bør saledes betragtes som en social målsætning, således som det fremgår af denne begrundelse.
In the Federal Republic of Germany, all social groups have given their approval in principle — but with certain reservations — to a policy to distribute the increase in wealth more evenly.
omrade, da de dels sigter mod en forbedring af den pågældende målgruppes levevilkår, dels mod en mere retfærdig formuefordeling.
In the draft law of 1978 on worker participation in the capital growth of their own undertaking, the Government stresses cooperation between staff and investors in the undertaking and the fact that both categories are entitled to a fair share in growth after reasonable remuneration.
Dette regeringsinitiativ har givet resultater inden for det sociale boligbyggeri - hvor især bestræbelserne for at holde huslejeniveauet nede skal fremhæves —og er endvidere kommet til udtryk gennem foranstaltninger til fremme af opsparing i værdipapirer o.l.
Further, the economic approach is important: under the second draft law on worker participation at national level in the capital growth of undertakings — through an intertrade fund — the Government aims to ensure that employees benefit from a uniform and modest increase in income.
h) I Luxembourg træffes der hovedsagelig for anstaltninger til fremme af formuedannelse hos arbejdstagerne af socialpolitiske og familiemæssige grunde.
Lastly, stress is laid on the value of this policy instrument to encourage asset formation by workers as a component in an overall policy de signed gradually to bring about a more acceptable distribution of income and assets.
De offentlige myndigheder begunstiger saledes mulighederne for at erhverve ejerbolig, fordi et sådant ejendomsforhold giver familien mulighed for at udvikle sig mere harmonisk og samtidig sikrer den et mere stabilt økonomisk grundlag.
The aim is to achieve conditions in which a high proportion of personal disposable income is devoted to savings so as to help central Government in regulating demand and in administering public debt, and in order to release resources for invest-
I et lovforslag af 1978 vedrørende lønmodtagernes andel i deres egen virksomheds kapitaltilvækst lægger regeringen vægt på. at personalet og kapitalindskyderne inden for virksomheden samarbejder, og at disse to grupper har ret til en passende andel af overskudet, efter at de har faet en rimelig løn.
If the beneficiary sells his certificates after this period, however, he loses his entitlement to further allocations until the 12th year, after which the participation certificates can be used free ly without financial disadvantages. The annual in come limits are DM 36 000 for the beneficiary and DM 54 000 for households where the wife is not gainfully employed.
Desuden spiller den økonomiske form en betydelig rolle.
For every dependent child these amounts are increased by DM 9 000.
Med det andet lovforslag ved rørende lønmodtagernes andel -på nationalt plan gennem en tværfaglig fond - i virksomhedernes kaptialtilvækst er det regeringens mål at sikre lønmodtagerne en kompensation for den ensartede, moderate inkomstudvikling.
The owners of these certificates will have the right to participate in the management of the funds through elected delegates. The funds will be operated on a competitive basis and will be integrated into the existing financial system.
Endelig under streges værdien af dette politiske instrument i for bindelse med fremme af formuedannelsen hos lønmodtagere som et element i en helhedspolitik, der tager sigte på, at der gradvis gennemføres en mere rimelig indkomst- og formuefordeling.
The allocations provided for under the DM 624 Law or under any company agreements are not affected by the new provisions under this scheme.
Regeringen anser varig besiddelse af personlig formue for en af det enkelte individs vigtigste muligheder for at opnå større uafhængighed og større udfoldelse.
An interministerial working par ty was set up at the Ministry of Finance to examine thoroughly the provisions of this draft law.
Samtidig er den et middel for den ekelte til at udvise ansvarsfølelse over for sig selv. sin familie og sin næste.
How ever, because of the unfavourable economic situation, and also because of legal and practical difficulties, the Government does not intend to implement this scheme in the near future.
j) Foranstaltninger til fremme af personlig opsparing er et af den britiske regerings vigtigste mål, idet man ønsker at skabe mulighed for, at en stor del af den personlige disponible indkomst opspares for at hjælpe regeringen i dennes skatte-, efter-spørgselsregulerings- og statsgældspolitik samt for at frigøre ressourcer til investering.
The Government is in favour of extending participation in profits and capital at undertaking and branch level in the framework of the DM 624 Law and to this end intends to abolish certain fiscal impediments.
Det er endvidere regeringens opfattelse, at et samfund, som lægger stor vægt pá det frie initiativ og den private ejendomsret - herunder ejendomsret ten over produktionsmidlerne - ikke kan komme i balance eller opretholde denne balance på lang sigt, medmindre hovedparten af borgerne støtter systemet.
They related, mostly, to the measures concerning workers since some traditional forms of incentive given to the whole population (taxation benefits on income from savings accounts, housing policy, etc.) have now been completely adopted, at least in most countries.