Regelbesteuerung

English translation: standard VAT regime/system

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

German term or phrase:	Regelbesteuerung
English translation:	standard VAT regime/system
Entered by:	Edward Bradburn

17:53 Oct 16, 2007

German to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Jahresabschluss

German term or phrase: Regelbesteuerung

From the section on "Steuerliche Verhältnisse" in a Jahresabschluss (AG).

"Das Unternehmen unterliegt der Regelbesteuerung gemäß den §§ 16 - 18 des UStG."

Since this is a German tax law, I don't expect there to be an exact rendering in English.

However, the context from the German tax law (§§ 16-18) does not contain the word "Regelbesteuerung", hence my call for help on the meaning of this word.

I am only aware of "Regelbesteuerung" in the sense of being opposite to the "Kleinunternehmerregelung", i.e. it is the normal state of affairs.

My best rendering would therefore be on the lines of "regular payments of income tax"

Edward Bradburn KudoZ activity Questions: 32 (none open) (2 closed without grading) Answers: 18 Germany
Local time: 14:33

standard VAT regime/system

Explanation:
The point being that sections 16 to 18 of the UStG actually describe the 'Regelbesteuerung', as opposed to exceptions such as the Kleinunternehmerregelung, different regimes for agriculture and forestry, regimes for foreign companies registered for VAT in Germany, and so on. So although the term doesn't actually appear in sections 16 to 18, those sections represent the 'Regelbesteuerung'.

And of course this is all to do with VAT, not income tax!

Selected response from:

RobinB
United States
Local time: 07:33

Grading comment

Thanks for both answers, the point about VAT clinched it, since it explains the context better (and thanks to RobinB for pointing out my confusing slip in the question).
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +2

regular taxation

Patricia Veghelyi

4 +1

standard VAT regime/system

RobinB

Answers

18 mins confidence:

peer agreement (net): +2

regular taxation

Explanation:
I would simply say "regular taxation": The company is subject to regular taxation according to...
You're right with "Kleinunternehmen", they can have the opposite: "Pauschalierung".

Patricia Veghelyi
Austria
Local time: 14:33
Native speaker of:

Hungarian,

German

1 hr confidence:

peer agreement (net): +1

standard VAT regime/system

RobinB
United States
Local time: 07:33
Specializes in field
Native speaker of:

English
PRO pts in category: 155

Grading comment

Thanks for both answers, the point about VAT clinched it, since it explains the context better (and thanks to RobinB for pointing out my confusing slip in the question).

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English translation: standard VAT regime/system

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