Você procurou por: driftsherrerisiko (Dinamarquês - Inglês)

det må formodes, at delstaten hessen overtager en betydelig driftsherrerisiko med det stille indskud.
in its view, it was to be assumed that the land of hessen was incurring a substantial business risk with the silent partnership contribution.

desuden finansieres en række store investeringer næsten fuldt ud af de offentlige myndigheder, og køberen påtager sig tilsyneladende ikke en normal driftsherrerisiko.
furthermore, important investment will be almost completely financed by the public authorities and it seems that the buyer does not assume a normal entrepreneurial risk.

delstaten hessen har ikke overtaget hverken den driftsherrerisiko, der er en forudsætning for at antage et partnerskab i form af mitunternehmerschaft, eller det påkrævede driftsherreinitiativ.
the land of hessen had taken on neither the entrepreneurial risk nor the entrepreneurial initiative necessary for the assumption of a partnership.

denne driftsherrerisiko taler for, at der består et partnerskab i form af mitunternehmerschaft (såkaldt atypisk stille selskab), at det stille indskud skattemæssigt karakteriseres som partnerskabets egenkapital, og at den stille deltagers overskudsandel ikke er fradragsberettiget som driftsudgift for helaba.
this business risk justified the existence of a partnership (so-called atypical silent partnership), the ranking of the silent partnership contribution for tax purposes as partnership equity capital and the non-deductibility of the silent partner's profit share as operating expenditure on the part of helaba.