This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings

The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

German to English Law: Taxation & Customs Translation Glossary

German term English translation
Preisvergleichsmethode comparable uncontrolled price method
Progressionsausgleich compensation for bracket creep
Quellensteuer withholding tax
Entered by: Astrid Elke Witte
Rückbeziehung des steuerlichen Übertragungsstichtages auf den [Datum] the case of making [date] the effective fiscal merger date with retroactive effect
Entered by: Sebastian Witte
Rückführungsnachweise traceability verification
rückgängig machen cancel out
RbL-Nr. Rechtsbehelfslisten-Nr.
rechnungsmäßige und außerrechnungsmäßige Zinsen müssen erfasst werden guaranteed and excess interest must be recognized
Recht und Abgaben Head of Legal and Duties [Dues] Department
Entered by: Beate Lutzebaeck
Rechtsbehelfsbelehrung instructions as to (available) legal remedies / advice on legal remedies / legal remedies
Entered by: Steffen Walter
Rechtsbehelfsnummer Remedy/appeal number
Rechtsbehelfsverfahren appeal proceedings
rechtsmittelfähig appealable
rechtssichere und steueroptimale Gestaltung legally sure-fire and optimal tax planning
reduzierter zweistufiger Gewinnsteuertarif two-tier reduced tax rate on profits
Referaten departments, units, branches
Regelbesteuerung standard VAT regime/system
Regelkurs vs Steuerkurs regular price / official price for assessment purposes
Regelverfahren standard procedures
Regelwert standard value
registergerichtlich by the commercial register court/court responsible for keeping the company register
Reichensteuer 'Reichensteuer' (tax on rich people/tax on the rich/tax on high incomes)
Reichssteuergesetze Tax Law(s) of the German Reich
Renditebesteuerung tax on imputed income/returns from property
Restverrentung final pension
Ruheständler vs. Pensionär retiree vs. civil service pensioner
Entered by: Ted Wozniak
Rulingantrag Request for advance ruling
Entered by: Peter Zauner
Rz marginal no. = marginal number
Sachbezugswert (taxable) benefit in kind value
sachlich objective
Sachverhalt umsatzsteuerlich würdigen VAT treatment / treatment of the situation for VAT purposes
Sachverhaltsgestaltung presentation of facts (circumstances)
Sammlungsspende collective donation
Säum.Z=Säumniszuschlag surcharge/penalty for late payment
Schachtelbefreiung group/franked/ investment income relief
Schachtelbeteiligungen intercorporate stockholding
Schattensaläre shadow salaries
schädliche Passiveinkünfte adverse passive income
Schuldentgelte borrowing costs
Entered by: Ted Wozniak
Schwarzgeld unreported taxable income
Entered by: Klaus Urban
« Prev Next »

Other Terminology Resources

Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search