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Deutsch Englisch Übersetzung
Definition
Synonym
Steuerrechner
Deutsch Englisch Übersetzung
Steuerrechner
m
comp.
central control computer
Steuerrechner
m
comp.
central control computer
steuerrechtlich; in steuerrechlicher Hinsicht
adv
steuerrechtlich zulässige Abschreibung
under tax law; under fiscal law
tax-allowed depreciation
Steuerrechner
m
comp.
central control computer
Nacherklärung
f
; Selbstanzeige
f
(Steuerrecht)
adm.
jur.
eine Nacherklärung einreichen; Selbstanzeige erstatten
voluntary disclosure of any undeclared tax liabilities
to submit make a voluntary disclosure
Abrechnungszeitraum
m
; Abrechnungsperiode
f
; Rechnungsperiode
f
econ.
Abrechnungszeiträume
pl
; Abrechnungsperioden
pl
; Rechnungsperioden
pl
Gewinnermittlungszeitraum
m
(Steuerrecht)
accounting period; billing period
accounting periods; billing periods
chargeable accounting period (fiscal law)
Anlaufverluste
pl
einer Firma (Steuerrecht)
start-up losses of a company (fiscal law)
Anrechnungsmethode
f
für Einkünfte aus ausländischen Quellen (Steuerrecht)
credit method for income received from abroad (fiscal law)
Aufteilung
f
der Einkünfte auf mehrere Jahre (Steuerrecht)
fin.
averaging of income; income averaging (spreading income over several years) (fiscal law)
Aufwendungen
pl
für die Lebensführung; Lebenshaltungskosten
pl
(Steuerrecht)
non-business expenses; family expenses; personal expenses; cost-of-living expenditure (fiscal law)
Basisgesellschaft
f
(Steuerrecht)
base company (fiscal law)
echte Befreiung
f
von der Mehrwertsteuer; echte Steuerbefreiung
f
; Steuerbefreiung
f
mit Vorsteuerabzugsberechtigung (Steuerrecht)
fin.
zero VAT rating
Br.
; zero rating
Br.
(fiscal law)
außergewöhnliche Belastung
f
(Steuerrecht)
fin.
extraordinary burden; extraordinary expenditure (fiscal law)
Besteuerungszeitraum
m
; Steuerveranlagungszeitraum
m
; Steuerperiode
f
(Steuerrecht)
fin.
Besteuerungszeiträume
pl
; Steuerveranlagungszeiträume
pl
; Steuerperioden
pl
taxable period; tax period; taxation period; tax assessment period
Am.
(fiscal law)
taxable periods; tax periods; taxation periods; tax assessment periods
Beteiligungsertragsbefreiung
f
; Schachtelbegünstigung
f
Ös.
; Schachtelprivileg
n
Ös.
(Steuerrecht)
participation exemption; affiliation privilege (fiscal law)
Betriebseinnahmen
pl
(Steuerrecht)
gross business income (fiscal law)
Betriebsverluste mit den Gewinnen späterer Jahre verechnen
v
(Steuerrecht)
fin.
adm.
to carry forward your losses (fiscal law)
Betriebsverluste mit den Gewinnen früherer Jahre verechnen
v
(Steuerrecht)
fin.
adm.
to carry back your losses (fiscal law)
Betriebsvermögensvergleich
m
(Steuerrecht)
net worth comparison method (fiscal law)
jds. Bezüge
pl
(Steuerrecht)
fin.
laufende Bezüge
sonstige Bezüge
sb.'s wages or salary (fiscal law)
regular wages or salary
supplemental wages; supplemental salary
Ehegattenbesteuerung
f
; Haushaltsbesteuerung
f
; Zusammenveranlagung
f
Ös.
(Steuerrecht)
fin.
family taxation; joint taxation; joint tax assessment (fiscal law)
Eigenverbrauch
m
(Steuerrecht)
fin.
self-supplies (fiscal law)
Einheitswert
m
; Steuerwert
m
(von Grundbesitz) (Steuerrecht)
fin.
assessed value; standard value; rateable value
Br.
(of real property) (fiscal law)
Einkünfteerzielung
f
(Steuerrecht)
fin.
production of income (fiscal law)
Einkunftsart
f
(Steuerrecht)
fin.
Einkunftsarten
pl
category of income; class of income; type of income (fiscal law)
categories of income; classes of income; types of income
direkte Einnahmenermittlung
f
bei internationalen Unternehmen durch Buchführung, die nach Betriebsstätten getrennt ist (Steuerrecht)
fin.
separate accounting with international enterprises (fiscal law)
indirekte Einnahmenermittlung
f
bei internationalen Unternehmen (Steuerrecht)
fin.
fractional apportionment; formula apportionment with international enterprises (fiscal law)
feste Einrichtung
f
(für eine berufliche Tätigkeit) (Steuerrecht)
adm.
eine feste Einrichtung unterhalten
fixed base (for a professional activity) (fiscal law)
to maintain a fixed base
Feststellungsbescheid
m
(Steuerrecht)
adm.
Feststellungsbescheide
pl
declaratory decision (fiscal law)
declaratory decisions
Fremdverhaltensgrundsatz
m
; Fremdvergleichsgrundsatz
m
; Fremdvergleich
m
; Drittvergleich
m
(Steuerrecht)
econ.
fremdvergleichskonform
adj
arm's length principle ALP (fiscal law)
in accordance with the arm's length principle
Gewinnermittlungsart
f
(Steuerrecht)
fin.
method of determinating the net income profits (fiscal law)
Gewinnverschiebung
f
; Gewinnverlagerung
f
ins Ausland (Steuerrecht)
profit shifting; shifting of profits abroad (fiscal law)
steuerliche Leistungsfähigkeit
f
(Steuerrecht)
fin.
Grundsatz der steuerlichen Leistungsfähigkeit
taxable capacity; earning capacity; ability to pay taxes (fiscal law)
ability to pay principle
Liebhaberei
f
(Steuerrecht)
aus Liebhaberei
non-profit-seeking activity; hobby activity; personal hobby; hobby (fiscal law)
for sentimental purposes
Lohnnebenleistung
f
; Nebenleistung
f
; Lohnzusatzleistung
f
; Sachleistung
f
; Sachbezug
m
(Steuerrecht); freiwillige (betriebliche) Sozialleistung
f
; Sonderbegünstigung
f
(Arbeitsrecht)
employee benefit; fringe benefit; benefit in kind; perquisite; perk
coll.
(labour law)
Nacherklärung
f
; Selbstanzeige
f
(Steuerrecht)
adm.
jur.
Möglichkeit zu strafbefreiten Meldung von unversteuertem Auslandsvermögen
eine Nacherklärung einreichen; Selbstanzeige erstatten
tax disclosure; voluntary disclosure of any undeclared tax liabilities
offshore tax disclosure facility
to submit make a voluntary disclosure
betriebsgewöhnliche Nutzungsdauer
f
(Steuerrecht)
fin.
betriebsgewöhnliche und tatsächliche Nutzungsdauer
useful life (fiscal law)
useful life and actual life
Rücktrag und Vortrag von Steueranrechnungsbeträgen (Steuerrecht)
fin.
adm.
carry back and carry forward of excess credits (fiscal law)
Am.
Säumniszuschlag
m
; Verspätungszuschlag
m
(Steuerrecht)
fin.
surcharge for late filing; late filing penality; late payment penality; failure-to-file penality (fiscal law)
Schachtelbeteiligung
f
(Steuerrecht)
econ.
fin.
intercompany participation
Br.
; intercorporate participation
Am.
; intercompany shareholding
Br.
; intercorporate stockholding
Am.
(fiscal law)
Schachteldividende
f
(Steuerrecht)
econ.
fin.
intercompany dividend
Br.
; intercorporate dividend
Am.
; exemption dividend (fiscal law)
Selbstveranlagung
f
; Selbstbemessung
f
; Selbstberechnung
f
der Steuer durch den Steuerpflichtigen (Steuerrecht)
self-assessment of the tax by the taxpayer (fiscal law)
Sonderausgaben
pl
(Steuerrecht)
fin.
special expenses; exceptional expenses (deductible in assessing income tax) (fiscal law)
Sonderausgabenpauschale
f
(Steuerrecht)
fin.
blanket allowance for special expenses; standard deduction for special expenses
Am.
(fiscal law)
Spekulationsfrist
f
(Steuerrecht)
fin.
tax liability period in respect to capital gains (fiscal law)
Spekulationsgewinne
pl
; Spekulationseinkünfte
pl
(Steuerrecht)
fin.
speculative gains (fiscal law)
Steuerbefreiungsmethode
f
; Freistellungsmethode
f
(Steuerrecht)
exemption method (fiscal law)
Steuerquelle
f
(Steuerrecht)
fin.
Steuerquellen
pl
tax source; source of revenue (fiscal law)
tax sources; sources of revenue
Steuerrecht
n
jur.
tax law; fiscal law
Steuerschätzung
f
; Steuervorausschätzung
f
Dt.
; schätzungsweise festgesetzte Steuer
f
(Steuerrecht)
fin.
estimated assessment of taxes; estimated tax assessment; tax estimate; arbitrary assessment (fiscal law)
Steuerwert
m
; steuerlicher Wert
m
(eines Vermögensgegenstands) (Steuerrecht)
fin.
taxable value; tax value; assessed value; rateable value
Br.
; value for tax purposes
rare
(of an asset) (fiscal law)
Steuerzweck
m
(Steuerrecht)
fin.
zu Steuerzwecken; zu steuerlichen Zwecken
tax purpose (fiscal law)
for tax purposes
Teilwert
m
(Steuerrecht)
fin.
value of an asset as part of a business (continuing as a going concern) (fiscal law)
betriebliche Veranlassung
f
von Ausgaben (Steuerrecht)
business purpose of expenses (fiscal law)
steuerlicher Verlustrücktrag
m
; steuerliche Verlustrückbeziehung
f
; Verrechnung
f
von Verlusten mit den Gewinnen früherer Jahre (Steuerrecht)
fin.
adm.
carry-back of losses for tax purposes; loss carry-back for tax purposes (fiscal law)
steuerlicher Verlustvortrag
m
; steuerlicher Verlustabzug
m
; Verrechnung
f
von Betriebsverlusten mit den Gewinnen späterer Jahre (Steuerrecht)
fin.
adm.
carry-forward of losses for tax purposes; loss carry-forward for tax purposes (fiscal law)
Verrechnung
f
von Betriebsverlusten mit Gewinnen früherer oder späterer Jahre (Steuerrecht)
carry-back carry-forward system (fiscal law)
Verrechnungspreismissbrauch
m
(Steuerrecht)
transfer pricing tax evasion (fiscal law)
Werbungskosten
pl
(Kosten im Zusammenhang mit der Erwerbstätigkeit) (Steuerrecht)
fin.
einen Pauschalbetrag als Werbungskosten abziehen
income-related expenses (fiscal law)
to deduct a lump sum as income-related expenses
gemeiner Wert
m
(von Anlagevermögen) (Steuerrecht)
fin.
fair market value (of fixed assets) (fiscal law)
Wirtschaftsgut
f
(als Teil des Betriebsvermögens) (Steuerrecht)
fin.
Wirtschaftsgüter
pl
materielle immaterielle Wirtschaftsgüter
bilanzierungsfähige Wirtschaftsgüter
business asset (as part of the business property) (fiscal law)
business assets
tangible intangible business assets
business assets that can be included in the balance sheet
Zuweisung
f
; Zuteilung
f
; Zuordnung
f
; Zurechnung
f
; Vergabe
f
; Allokation
f
geh.
(von etw. an jdn. für etw.) (Vorgang)
Zuweisung von Budgetmitteln für Verteidigungszwecke
pol.
Zurechnung von Einkünften (Steuerrecht)
Zuordnung von Haushaltsmitteln; Allokation von Budgetmitteln
Zuweisung Allokation von Ressourcen in einer Marktwirtschaft
allocation (of sth. to sb. for sth.) (process)
military allocations
allocation of income (fiscal law)
allocation of budget funds; budgetary appropriations
allocation of resources in a market economy
aktivierungspflichtige Aufwendungen
pl
(Steuerrecht)
econ.
fin.
capital additions; capital expenditure (fiscal law)
fiktive Einkünfte (Steuerrecht)
pl
fin.
deemed income; imputed income (fiscal law)
innergemeinschaftlich
adj
innergemeinschaftliches Dreiecksgeschäft (EU Steuerrecht)
fin.
intra-community
intra-community triangular transaction; triangulation; ABC contract (EU fiscal law)
zusammenfassende Meldung
f
(über innergemeinschaftliche Warenlieferungen) (EU-Steuerrecht)
fin.
recapitulative statement (of intra-community supplies of goods) (EU fiscal law)
steuerrechtlich
adj
according to tax law
steuerrechtlich, steuerlich
adj
steuerliche Schranken
fiscal
fiscal barriers
steuerrechtlich
according to tax law
steuerrechtlich
fiscal
als etw. gewertet werden; als etw. gelten
v
Zahlungseingänge die (steuerrechtlich) als Einkommen Dividende gelten
Er steht in keinem treuhänderischen Verhältnis zu diese Firma und das kann ihm auch nicht unterstellt werden.
to be deemed sth. (formal)
deemed income dividend
He shall not have nor been deemed to have a fiduciary relationship with this company.
steuerrechtlich; steuerlich
adj
steuerliche Schranken
fiscal
fiscal barriers
Deutsche
Steuerrechner Synonyme
Englische
central control computer Synonyme
central
PBX operator
aboriginal
accented
all-absorbing
alveolar
amidships
apical
apico-alveolar
apico-dental
arch
articulated
assimilated
automatic exchange
average
axial
back
banal
banner
barytone
basal
basic
bedrock
bilabial
broad
cacuminal
capital
cardinal
center
centermost
central
office
central
ized
centric
centroidal
centrosymmetric
cerebral
champion
checked
chief
close
common
concentrated
consonant
consonantal
continuant
controlling
core
crowning
crucial
deep
dental
dissimilated
dominant
dorsal
elemental
elementary
embryonic
equatorial
equidistant
essential
first
flat
focal
foremost
front
fundamental
generative
genetic
geocentric
germinal
glide
glossal
glottal
great
guttural
halfway
hard
headmost
heavy
hegemonic
high
important
in embryo
in ovo
indispensable
indoor
inmost
inner
innermost
inside
interior
intermediary
intermediate
internal
intestine
intimate
intonated
intrinsic
inward
key
labial
labiodental
labiovelar
lateral
lax
leading
life-and-death
life-or-death
light
lingual
liquid
long distance
low
machine-switching office
magisterial
main
master
material
mean
medial
median
mediocre
mediterranean
medium
mesial
mezzo
mid
middle
middle-of-the-road
middlemost
middling
midland
midmost
midships
midway
moderate
monophthongal
muted
narrow
nasal
nasalized
normal
nuclear
occlusive
of vital importance
omphalic
open
operator
ordinary
original
outstanding
overriding
overruling
oxytone
palatal
palatalized
panel switching
paramount
pharyngeal
pharyngealized
phonemic
phonetic
phonic
pitch
pitched
pivotal
posttonic
predominant
preeminent
pregnant
preponderant
prevailing
primal
primary
prime
primeval
primitive
primordial
principal
pristine
protogenic
radical
ranking
retroflex
rounded
routine
rudimentary
ruling
salient
seminal
semivowel
signal
significant
soft
sonant
sovereign
stand
central
ize
affiliate
ally
approach
associate
band together
be in cahoots
bunch
bunch up
cabal
cement a union
center
center on
center round
close
close in
close up
close with
club
club together
come together
concenter
con
central
ize
concentrate
confederate
consociate
conspire
converge
couple
fall in with
federalize
federate
funnel
gang
gang up
go in partners
go in partnership
hook up with
intersect
join forces
join fortunes with
join together
join up with
join with
league
marry
meet
middle
narrow the gap
nip
organize
pair
pair off
partner
pinch
run together
stand together
stand up with
taper
team up with
team with
throw in with
tie in with
tie up with
unionize
unite
unite with
wed
Steuerrechner Definition
Central
(
a.
)
Relating
to
the
center
Central
(
n.
)
Alt.
of
Centrale
Computer
(
n.
)
One
who
computes.
Control
(
n.
)
A
duplicate
book,
register,
or
account,
kept
to
correct
or
check
another
account
or
register
Control
(
n.
)
That
which
serves
to
check,
restrain,
or
hinder
Control
(
n.
)
Power
or
authority
to
check
or
restrain
Control
(
v.
t.)
To
check
by
a
counter
register
or
duplicate
account
Control
(
v.
t.)
To
exercise
restraining
or
governing
influence
over
Neuro-central
(
a.
)
Between
the
neural
arch
and
the
centrum
of
a
vertebra
Self-control
(
n.
)
Control
of
one's
self
central control computer Bedeutung
capture
gaining
control
seizure
the
act
of
forcibly
dispossessing
an
owner
of
property
fire
control
preparation
for
the
delivery
of
shellfire
on
a
target
computer
game
video
game
a
game
played
against
a
computer
inventory
control
supervision
of
the
supply
and
storage
and
accessibility
of
items
in
order
to
insure
an
adequate
supply
without
excessive
oversupply
control
the
activity
of
managing
or
exerting
control
over
something,
the
control
of
the
mob
by
the
police
was
admirable
crowd
control
activity
of
controlling
a
crowd
damage
control
an
effort
to
minimize
or
curtail
damage
or
loss
flight
control
control
from
ground
stations
of
airplanes
in
flight
by
means
of
messages
transmitted
to
the
pilot
electronically
flood
control
(engineering)
the
art
or
technique
of
trying
to
control
rivers
with
dams
etc
in
order
to
minimize
the
occurrence
of
floods
gun
control
efforts
to
regulate
or
control
sales
of
guns
internal
control
an
accounting
procedure
or
system
designed
to
promote
efficiency
or
assure
the
implementation
of
a
policy
or
safeguard
assets
or
avoid
fraud
and
error
etc.
management
control
an
internal
control
performed
by
one
or
more
managers
quality
control
maintenance
of
standards
of
quality
of
manufactured
goods
arms
control
a
limitation
on
the
size
and
armament
of
the
armed
forces
of
a
country
riot
control
riot
control
operation
the
measures
taken
to
control
a
riot
control
(physiology)
regulation
or
maintenance
of
a
function
or
action
or
reflex
etc,
the
timing
and
control
of
his
movements
were
unimpaired,
he
had
lost
control
of
his
sphincters
motor
control
control
of
muscles
birth
control
birth
prevention
family
planning
limiting
the
number
of
children
born
rhythm
method
of
birth
control
rhythm
method
rhythm
calendar
method
of
birth
control
calendar
method
natural
family
planning
in
which
ovulation
is
assumed
to
occur
days
before
the
onset
of
a
period
(the
fertile
period
would
be
assumed
to
extend
from
daythrough
day
of
her
cycle)
programming
programing
computer
programming
computer
programing
creating
a
sequence
of
instructions
to
enable
the
computer
to
do
something
computer
technology
the
activity
of
designing
and
constructing
and
programming
computers
traffic
control
control
of
the
flow
of
traffic
in
a
building
or
a
city
social
control
control
exerted
(actively
or
passively)
by
group
action
population
control
control
over
the
growth
of
population,
a
government
program
occupation
military
control
the
control
of
a
country
by
military
forces
of
a
foreign
power
central
chimpanzee
Pan
troglodytes
troglodytes
black-faced
chimpanzees
of
central
Africa,
closely
related
to
eastern
chimpanzees
airfoil
aerofoil
control
surface
surface
a
device
that
provides
reactive
force
when
in
motion
relative
to
the
surrounding
air,
can
lift
or
control
a
plane
in
flight
analog
computer
analogue
computer
a
computer
that
represents
information
by
variable
quantities
(e.g.,
positions
or
voltages)
backup
computer
backup
(computer
science)
a
copy
of
a
file
or
directory
on
a
separate
storage
device,
he
made
a
backup
in
case
the
original
was
accidentally
damaged
or
erased
briefcase
computer
a
portable
computer
housed
in
a
box
that
resembles
a
briefcase
central
telephone
exchange
exchange
a
workplace
that
serves
as
a
telecommunications
facility
where
lines
from
telephones
can
be
connected
together
to
permit
communication
central
heating
a
heating
system
in
which
air
or
water
is
heated
at
a
central
furnace
and
sent
through
the
building
via
vents
or
pipes
and
radiators
central
processing
unit
CPU
C.P.U.
central
processor
processor
mainframe
(computer
science)
the
part
of
a
computer
(a
microprocessor
chip)
that
does
most
of
the
data
processing,
the
CPU
and
the
memory
form
the
central
part
of
a
computer
to
which
the
peripherals
are
attached
computer
computing
machine
computing
device
data
processor
electronic
computer
information
processing
system
a
machine
for
performing
calculations
automatically
computer
accessory
an
accessory
for
a
computer,
when
you
add
in
all
the
computer
accessories
you
are
going
to
need
the
computer
gets
pretty
expensive
computer
circuit
a
circuit
that
is
part
of
a
computer
computer
graphics
the
pictorial
representation
and
manipulation
of
data
by
a
computer
computer
keyboard
keypad
a
keyboard
that
is
a
data
input
device
for
computers,
arrangement
of
keys
is
modelled
after
the
typewriter
keyboard
computer
monitor
a
device
that
displays
signals
on
a
computer
screen
computer
network
(computer
science)
a
network
of
computers
computer
screen
computer
display
a
screen
used
to
display
the
output
of
a
computer
to
the
user
computer
store
a
store
that
sells
computers
to
the
small
businessperson
or
personal
user
computer
system
computing
system
automatic
data
processing
system
ADP
system
ADPS
a
system
of
one
or
more
computers
and
associated
software
with
common
storage
contraceptive
preventive
preventative
contraceptive
device
prophylactic
device
birth
control
device
an
agent
or
device
intended
to
prevent
conception
control
controller
a
mechanism
that
controls
the
operation
of
a
machine,
the
speed
controller
on
his
turntable
was
not
working
properly,
I
turned
the
controls
over
to
her
control
center
the
operational
center
for
a
group
of
related
activities,
the
general
in
command
never
left
the
control
center
control
circuit
negative
feedback
circuit
a
feedback
circuit
that
subtracts
from
the
input
control
key
command
key
(computer
science)
the
key
on
a
computer
keyboard
that
is
used
(in
combination
with
some
other
key)
to
type
control
characters
control
panel
instrument
panel
control
board
board
panel
electrical
device
consisting
of
a
flat
insulated
surface
that
contains
switches
and
dials
and
meters
for
controlling
other
electrical
devices,
he
checked
the
instrument
panel,
suddenly
the
board
lit
up
like
a
Christmas
tree
control
rod
a
steel
or
aluminum
rod
that
can
be
moved
up
or
down
to
control
the
rate
of
the
nuclear
reaction
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