A-fund perdu contribution
The term A-fonds-perdu-contribution ( French : as a lost contribution ) is used in the Swiss and Liechtenstein subsidy systems. It refers to contributions, mostly investment contributions or renovation contributions, which the public authorities do not need to repay from the outset. In contrast, "conditionally repayable" and "repayable" loans are also granted.
The background to this is that an alternative donation would result in high tax expenses for the beneficiary , which do not serve the purpose of the support.
Notation
Two spellings are used in Swiss legislation and official documents:
- alone in the French spelling, e.g. B. "The federal government and the canton of Geneva each contribute a third of these costs as subsidies à fonds perdu."
- Germanized in connection with a German word and tied through with a hyphen, e.g. B. "The federal government provides the railways concerned with the funds they need in the form of market-based or variable-interest, conditionally repayable loans and in the form of A-fonds-perdu contributions."
Trivia
The term can also be found in the name of a band that has since dissolved, but which, according to the given translation, should have called itself “lost forever” actually “à fond perdu”, because “fonds” with “s” means money fund, property, treasure, Fundus etc., "fund" without "s" means soil, ground and "à fond" means thorough, complete.
Individual evidence
- ↑ a b SR 151.34, Art. 22 A-fonds-perdu contributions and loans
- ↑ Leaflet on shareholder contributions ( Memento of September 28, 2007 in the Internet Archive ) (PDF; 107 kB) of the Liechtenstein Tax Administration
- ↑ SR 742.32 Art. 5
- ↑ SR 742.104 Art. 14
- ↑ A FONDS PERDU volume