half-income taxation

[Hase]

Пожалуйста, помогите перевести.

Выражение встречается в следующем контексте:

The capital income received from a REIT is not subject to the regular half-income taxation for dividends.

Заранее спасибо

[_Coral_]

Definition of half-income taxation:

Taxation in Germany:
When dividends are paid to an individual person, capital yield tax at a rate of 20% is charged and may be counted towards the shareholder’s personal income tax bill. Shareholders are only taxed on half their dividends (half-income system).