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Deutsch Englisch Übersetzung
Definition
Synonym
Steuerr�ckstand
Deutsch Englisch Übersetzung
Steuerrad
n
Steuerräder
pl
steering wheel
steering wheels
Steuerrad
steering-wheel
Steuerrad
steering wheel
Steuerraeder
steering wheels
Warte
f
, Leitwarte
f
, Steuerraum
m
Warten
pl
, Leitwarten
pl
, Steuerräume
pl
control room
control rooms
Warte
f
; Leitwarte
f
; Steuerraum
m
Warten
pl
; Leitwarten
pl
; Steuerräume
pl
control room
control rooms
Rate
f
; Teilbetrag
m
fin.
Raten
pl
; Teilbeträge
pl
Steuerrate
f
in Raten zahlen
instalment
Br.
; installment
Am.
; tranche
instalments; installments; tranches
tax instalment
to pay by (in) instalments
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)
Deutsche
Steuerr�ckstand Synonyme
Englische
steering wheel Synonyme
steering
accounting
action
agency
aim
analysis
authority
automatic electronic navigation
azimuth
bearing
bent
braking
command
computation
conduct
control
coordination
course
current
direction
direction line
drift
driving
execution
exercise
fact distribution
forecasts
functioning
governance
government
guidance
handling
heading
helmsmanship
husbandry
inclination
inspection
lay
lead
leading
lie
line
line of direction
line of march
management
managery
managing
manipulation
navigation
nonlinear calibrations
occupation
operancy
operation
ordering
orientation
output measurement
performance
performing
pilotage
piloting
point
practice
processing
quarter
range
record keeping
regulation
responsibility
run
running
set
steerage
supersonic flow detection
tendency
tenor
the conn
the helm
the wheel
track
trend
way
work
working
workings
steering
committee
board
board of directors
board of regents
board of trustees
cabinet
cadre
council
directorate
directory
executive arm
executive committee
executive hierarchy
governing board
governing body
infrastructure
interlocking directorate
management
the administration
the brass
the executive
the people upstairs
top brass
Steuerr�ckstand Definition
Balance
wheel
(
)
A
wheel
which
regulates
the
beats
or
pulses
of
a
watch
or
chronometer,
answering
to
the
pendulum
of
a
clock
Balance
wheel
(
)
A
ratchet-shaped
scape
wheel,
which
in
some
watches
is
acted
upon
by
the
axis
of
the
balance
wheel
proper
(in
those
watches
called
a
balance).
Balance
wheel
(
)
A
wheel
which
imparts
regularity
to
the
movements
of
any
engine
or
machine
Brush
wheel
(
)
A
wheel
without
teeth,
used
to
turn
a
similar
one
by
the
friction
of
bristles
or
something
brushlike
or
soft
attached
to
the
circumference.
Brush
wheel
(
)
A
circular
revolving
brush
used
by
turners,
lapidaries,
silversmiths,
etc.,
for
polishing.
Car
wheel
(
)
A
flanged
wheel
of
a
railway
car
or
truck.
Catharine
wheel
(
)
See
catherine
wheel.
Catherine
wheel
(
)
Same
as
Rose
window
and
Wheel
window.
Called
also
Catherine-wheel
window.
Catherine
wheel
(
)
A
revolving
piece
of
fireworks
resembling
in
form
the
window
of
the
same
name.
Chain
wheel
(
)
A
chain
pulley,
or
sprocket
wheel.
Chain
wheel
(
)
An
inversion
of
the
chain
pump,
by
which
it
becomes
a
motor
driven
by
water.
Count-wheel
(
n.
)
The
wheel
in
a
clock
which
regulates
the
number
of
strokes.
Crown
wheel
(
)
A
wheel
with
cogs
or
teeth
set
at
right
angles
to
its
plane
Fudge
wheel
(
)
A
tool
for
ornamenting
the
edge
of
a
sole.
Scape-wheel
(
n.
)
The
wheel
in
an
escapement
(as
of
a
clock
or
a
watch)
into
the
teeth
of
which
the
pallets
play.
Side-wheel
(
a.
)
Having
a
paddle
wheel
on
each
side
Sprocket
wheel
(
)
Same
as
Chain
wheel.
Steering
(
p.
pr.
&
vb.
n.)
of
Steer
Steering
(
)
a.
&
n.
from
Steer,
v.
Stern-wheel
(
a.
)
Having
a
paddle
wheel
at
the
stern
Water
wheel
(
)
Any
wheel
for
propelling
machinery
or
for
other
purposes,
that
is
made
to
rotate
by
the
direct
action
of
water
Water
wheel
(
)
The
paddle
wheel
of
a
steam
vessel.
Water
wheel
(
)
A
wheel
for
raising
water
Wheel
(
n.
)
A
circular
frame
turning
about
an
axis
Wheel
(
n.
)
Any
instrument
having
the
form
of,
or
chiefly
consisting
of,
a
wheel.
Wheel
(
n.
)
A
spinning
wheel.
See
under
Spinning.
Wheel
(
n.
)
An
instrument
of
torture
formerly
used.
Wheel
(
n.
)
A
circular
frame
having
handles
on
the
periphery,
and
an
axle
which
is
so
connected
with
the
tiller
as
to
form
a
means
of
controlling
the
rudder
for
the
purpose
of
steering.
Wheel
(
n.
)
A
potter's
wheel.
See
under
Potter.
Wheel
(
n.
)
A
firework
which,
while
burning,
is
caused
to
revolve
on
an
axis
by
the
reaction
of
the
escaping
gases.
Wheel
(
n.
)
The
burden
or
refrain
of
a
song.
Wheel
(
n.
)
A
bicycle
or
a
tricycle
Wheel
(
n.
)
A
rolling
or
revolving
body
Wheel
(
n.
)
A
turn
revolution
Wheel
(
v.
t.)
To
convey
on
wheels,
or
in
a
wheeled
vehicle
Wheel
(
v.
t.)
To
put
into
a
rotatory
motion
Wheel
(
v.
i.)
To
turn
on
an
axis,
or
as
on
an
axis
Wheel
(
v.
i.)
To
change
direction,
as
if
revolving
upon
an
axis
or
pivot
Wheel
(
v.
i.)
To
go
round
in
a
circuit
Wheel
(
v.
i.)
To
roll
forward.
Wheel-shaped
(
a.
)
Shaped
like
a
wheel.
Wheel-shaped
(
a.
)
Expanding
into
a
flat,
circular
border
at
top,
with
scarcely
any
tube
Wheel-worn
(
a.
)
Worn
by
the
action
of
wheels
steering wheel / steering wheels Bedeutung
steering
steerage
the
act
of
steering
a
ship
steering
guidance
direction
the
act
of
setting
and
holding
a
course,
a
new
council
was
installed
under
the
direction
of
the
king
guidance
steering
the
act
of
guiding
or
showing
the
way
wheel
bug
Arilus
cristatus
large
predatory
North
American
bug
that
sucks
the
blood
of
other
insects
wheel
horse
wheeler
a
draft
horse
harnessed
behind
others
and
nearest
the
wheels
of
a
vehicle
balance
wheel
balance
a
wheel
that
regulates
the
rate
of
movement
in
a
machine,
especially
a
wheel
oscillating
against
the
hairspring
of
a
timepiece
to
regulate
its
beat
bevel
gear
pinion
and
crown
wheel
pinion
and
ring
gear
gears
that
mesh
at
an
angle
bicycle
bike
wheel
cycle
a
wheeled
vehicle
that
has
two
wheels
and
is
moved
by
foot
pedals
bicycle
wheel
the
wheel
of
a
bicycle
buffing
wheel
a
wheel
that
is
covered
with
soft
material
car
wheel
a
wheel
that
has
a
tire
and
rim
and
hubcap,
used
to
propel
the
car
catherine
wheel
pinwheel
a
circular
firework
that
spins
round
and
round
emitting
colored
fire
daisy
print
wheel
daisy
wheel
a
wheel
around
which
is
a
set
of
print
characters
that
make
a
typing
impression
on
paper
driving
wheel
a
wheel
that
drives
a
motor
vehicle
(transforms
torque
into
a
tractive
force)
escape
wheel
gear
that
engages
a
rocking
lever
Ferris
wheel
a
vertical
rotating
mechanism
consisting
of
a
large
wheel
with
suspended
seats
that
remain
upright
as
the
wheel
rotates,
provides
a
ride
at
an
amusement
park
fifth
wheel
a
steering
bearing
that
enables
the
front
axle
of
a
horse-drawn
wagon
to
rotate
fifth
wheel
spare
an
extra
car
wheel
and
tire
for
a
four-wheel
vehicle
four-wheel
drive
WD
a
transmission
that
provides
power
directly
to
all
four
wheels
of
a
motor
vehicle
four-wheel
drive
WD
a
motor
vehicle
with
a
four-wheel
drive
transmission
system
gear
gear
wheel
geared
wheel
cogwheel
a
toothed
wheel
that
engages
another
toothed
mechanism
in
order
to
change
the
speed
or
direction
of
transmitted
motion
grinding
wheel
emery
wheel
a
wheel
composed
of
abrasive
material,
used
for
grinding
idle
pulley
idler
pulley
idle
wheel
a
pulley
on
a
shaft
that
presses
against
a
guide
belt
to
guide
or
tighten
it
lantern
pinion
lantern
wheel
a
small
pinion
having
cylindrical
bars
instead
of
teeth,
used
chiefly
in
inexpensive
clocks
millwheel
mill
wheel
water
wheel
that
is
used
to
drive
machinery
in
a
mill
paddlewheel
paddle
wheel
a
large
wheel
fitted
with
paddles
and
driven
by
an
engine
in
order
to
propel
a
boat
planetary
gear
epicyclic
gear
planet
wheel
planet
gear
an
outer
gear
that
revolves
about
a
central
sun
gear
of
an
epicyclic
train
potter's
wheel
a
horizontal
rotating
wheel
holding
the
clay
being
shaped
by
a
potter,
the
potter's
wheel
was
invented
in
Asia
Minor
around
BC
power
steering
power-assisted
steering
automotive
steering
where
engineer
power
amplifies
the
torque
applied
to
the
steering
wheel
rack
wheel
an
instrument
of
torture
that
stretches
or
disjoints
or
mutilates
victims
ratchet
wheel
toothed
wheel
held
in
place
by
a
pawl
or
detent
and
turned
by
a
lever
roulette
toothed
wheel
a
wheel
with
teeth
for
making
a
row
of
perforations
roulette
wheel
wheel
game
equipment
consisting
of
a
wheel
with
slots
that
is
used
for
gambling,
the
wheel
rotates
horizontally
and
players
bet
on
which
slot
the
roulette
ball
will
stop
in
spinning
wheel
a
small
domestic
spinning
machine
with
a
single
spindle
that
is
driven
by
hand
or
foot
spoke
wheel
spoke
radius
support
consisting
of
a
radial
member
of
a
wheel
joining
the
hub
to
the
rim
sprocket
sprocket
wheel
thin
wheel
with
teeth
that
engage
with
a
chain
spur
gear
spur
wheel
gear
wheels
that
mesh
in
the
same
plane
steering
gear
a
gear
that
couples
the
steering
wheel
to
the
steering
linkage
of
a
motor
vehicle
steering
linkage
mechanism
consisting
of
a
system
of
rods
and
levers
connected
to
the
front
wheels
of
a
motor
vehicle,
the
steering
gear
pushes
it
left
or
right
which
swivels
the
front
wheels,
causing
the
vehicle
to
turn
steering
system
steering
mechanism
a
mechanism
by
which
something
is
steered
(especially
a
motor
vehicle)
steering
wheel
wheel
a
handwheel
that
is
used
for
steering
treadmill
treadwheel
tread-wheel
a
mill
that
is
powered
by
men
or
animals
walking
on
a
circular
belt
or
climbing
steps
wagon
wheel
a
wheel
of
a
wagon
waterwheel
water
wheel
a
wheel
that
rotates
by
direct
action
of
water,
a
simple
turbine
waterwheel
water
wheel
a
wheel
with
buckets
attached
to
its
rim,
raises
water
from
a
stream
or
pond
wheel
a
simple
machine
consisting
of
a
circular
frame
with
spokes
(or
a
solid
disc)
that
can
rotate
on
a
shaft
or
axle
(as
in
vehicles
or
other
machines)
wheel
a
circular
helm
to
control
the
rudder
of
a
vessel
wheel
and
axle
hoist
so
arranged
that
a
rope
unwinding
from
a
wheel
is
wound
onto
a
cylindrical
drum
or
shaft
coaxial
with
the
wheel
wheel
lock
an
obsolete
gunlock
using
flint
and
a
revolving
wheel
worm
wheel
gear
with
the
thread
of
a
worm
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