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Tax > Fachvokabular II > Flashcards

Fachvokabular II Flashcards

1
Q

Scheingeschäft

A

bogus transaction

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2
Q

Sicherungsgeschäft

A

covering transaction, hedge

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3
Q

Insichgeschäft

A

self-dealing

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4
Q

aktivierte Kosten

A

capitalized costs

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5
Q

Konzernlagebericht

A

group management report

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6
Q

Steuermeldung

A

information return

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7
Q

Aufteilungsmaßstab

A

apportionment rule

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8
Q

Bewertungsmaßstab

A

standard of valuation

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9
Q

Zerlegungsmaßstab

A

allocation formula

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10
Q

Stimmenthaltung

A

abstention

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11
Q

unanfechtbarer Steuerbescheid

A

uncontestable tax assessment notice

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12
Q

unbegründet

A

unfounded

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13
Q

unbelastetes Eigentum

A

good title, unencumbered title

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14
Q

unbeschränkt haftender Gesellschafter

A

general partner

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15
Q

gleitender gewogener Durchschnitt

A

moving weighted average

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16
Q

gesonderte Gewinnfeststellung

A

separate determination of profits

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17
Q

getrennte Veranlagung

A

separate assessment

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18
Q

Gewerbesteuer-Richtlinien

A

Trade Tax Regulations

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19
Q

Gewerbesteuerzerlegungsbescheid

A

notice of apportionment of trade tax base

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20
Q

Zuständigkeit des Finanzamtes

A

competence of the local tax office

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21
Q

Belegenheitsfinanzamt

A

local tax office the district of which includes the situs of qualified taxpayer property

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22
Q

Aussetzung der Steuerfestsetzung

A

suspension of tax assessment

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23
Q

finanzielle, organisatorische, wirtschaftliche Eingliederung

A

financial, organizational, economic integration

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24
Q

bößwillig

A

in bad faith

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25
Q

bößgläubig

A

malicious

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26
Q

aufgliedern

A

break down

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27
Q

Bruchteilseigentum

A

ownership in common

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28
Q

Bücher

A

accounts

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29
Q

Buchführungspflicht

A

duty/obligation to keep books of account

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30
Q

fortgeführter Buchwert

A

net book value, depreciated book value

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31
Q

Buchwertverknüpfung

A

basis rollover [rollover of basis of assets and liabilities]

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32
Q

Bundesfinanzministerium

A

Federal Ministry of Finance

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33
Q

Bundesgerichtshof

A

Federal Civil Court

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34
Q

Bundesgesetzblatt

A

Federal Law Gazette

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35
Q

Bundesverfassungsgericht

A

Federal Constitution Court

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36
Q

Bürge

A

guarantor, surety

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37
Q

Bürgschaft

A

BE guarantee, AE guaranty [suretyship]

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38
Q

selbstschuldnerische Bürgschaft

A

absolute guaranty/guarantee

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39
Q

tilgunsgfreies Darlehen

A

balloon loan

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40
Q

doppelte Ansässigkeit

A

double residency

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41
Q

Doppelwohnsitz

A

dual residence

42
Q

fremder Dritter

A

thrid/unrelated party

43
Q

Drittvergleich

A

dealing-at-arm#s-length comparison

44
Q

drohende Verluste

A

contingent losses

45
Q

Drohverlustrückstellung

A

accrual for contingent losses

46
Q

durch Steuerabzug erhobene Einkommensteuer

A

income tax withheld at source

47
Q

gutgläubiger Erwerber

A

bona fida purchaser

48
Q

Erwiderung

A

counterplea

49
Q

EStDV

A

Income Tax Implementing Ordinance

50
Q

EStG

A

Income Tax Act

51
Q

EStR

A

Income Tax Regulations

52
Q

Europäischer Gerichtshof

A

European Court of Justice

53
Q

Auslage

A

disbursement

54
Q

Ausnahmevorschrift

A

derogation rule

55
Q

Erbausschlagung

A

repudiation of an inheritance

56
Q

Ausschlußfrist

A

preclusive period, preclusive time limit

57
Q

Freistellung

A

exemption, indemnity

58
Q

Freistellungsbescheid

A

notice of non-liability for tax

59
Q

Nachfrist

A

grace period

60
Q

fristlos

A

without notice

61
Q

Verspätungszuschlag

A

late filing penalty, penalty for late filing

62
Q

Verständigungsverfahren

A

mutual agreement procedure

63
Q

Nachversteuerung

A

clawback / recapture taxation

64
Q

vertagen

A

adjourn

65
Q

Vertrag für ungültig erklären

A

to set aside an agreement

66
Q

testierter Abschluss

A

audited accounts / financial statements

67
Q

Tilgungsanteil

A

amortization / redemption component

68
Q

Tilgungszahlung

A

principal / redemption payment

69
Q

Tochtergesellschaft

A

first-tier subsidiary

70
Q

Grundsätze ordnungsgemäßer Buchführung

A

generally accepted accounting principles

71
Q

Grundschuld

A

land charge / charge on land without personal liability

72
Q

Grundsatz der Bilanzklarheit

A

principle of fair presentation

73
Q

Grundsatz der Periodenabgrenzung

A

accruals concept / matching principle

74
Q

Zielkauf

A

credit purchase

75
Q

kaufmännische Sorgfalt

A

care / diligence of a prudent businessman

76
Q

nach unserem Kenntnisstand

A

as to our knowledge

77
Q

Kaufmannseigenschaft

A

status of a merchant

78
Q

Kasseneingänge

A

cash receipts

79
Q

Kollisionsnormen

A

conflict rules

80
Q

KG

A

limited partnership

81
Q

KGaA

A

company limited by shares

82
Q

Kommanditist

A

limited partner

83
Q

Habenzins

A

borrowing rate

84
Q

Freistellung von der Haftung

A

indemnity against liability

85
Q

Haftunsgbescheid

A

notice of liability

86
Q

treuhänderisch halten

A

to hold in escrow

87
Q

Handelsbilanz

A

commercial balance sheet

88
Q

Handelsgesetzbuch

A

Commercial Code

89
Q

handelsrechtlicher Jahresabschluss

A

financial statements

90
Q

handelsrechtliches Ergebnis vor Steuern

A

pretax accounting/financial income

91
Q

Handeslregister

A

commercial register

92
Q

Inventurprüfung

A

inventory audit

93
Q

Stichprobeninventur

A

sampling inventory

94
Q

Stichtagsinventur

A

end-of-period inventory

95
Q

irreführende Darstellung

A

misrepresentation

96
Q

Wirtschaftsjahr

A

business year

97
Q

von jetzt an

A

henceforth

98
Q

kalkulatorische Abschreibung

A

imputed depreciation

99
Q

Bundessteuerberaterkammer

A

German Federal Chamber of Certified Tax Advisors

100
Q

Handelskammer

A

Chamber of Commerce

101
Q

konstantes / variables Kapitalkonto

A

fixed / variable capital account

Tax (8 decks)

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