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Tax > Fachvokabular III > Flashcards

Fachvokabular III Flashcards

1
Q

Handlungsvollmacht

A

commercial power of attorney

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2
Q

Hemmung einer Frist

A

suspension of a term

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3
Q

Hilfsleistungen

A

ancillary services

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4
Q

Steuern hinterziehen

A

to evade taxes

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5
Q

im Anhang

A

attached hereto

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6
Q

im Auftrag von

A

on behalf of

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7
Q

im erforderlichen Ausmaß

A

to the extent necessary

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8
Q

im Ermessen von

A

at the discretion of

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9
Q

im großen und ganzen

A

by and large

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10
Q

im Hinblick auf

A

as regards / in view of / with respect to

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11
Q

im nachhinein

A

in arrears

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12
Q

im Verhältnis

A

pro rata

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13
Q

im Wege

A

by way of

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14
Q

in Besitz nehmen

A

take possession

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15
Q

in gutem Glauben handeln

A

to act in good faith

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16
Q

in Verzug sein

A

to be in default

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17
Q

gesetzlich vorgeschriebene Sozailabgaben

A

statutory social security

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18
Q

Wohnsitzstaat

A

country / state of residence

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19
Q

Staat der Belegenheit

A

country of situs

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20
Q

Staatenloser

A

stateless person

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21
Q

Staatsangehörigkeit

A

citizenship / nationality

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22
Q

ständige Wohnstätte

A

permanent home

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23
Q

ständiger Aufenthalt

A

permanent residence

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24
Q

ständiger Vertreter

A

permanent representative

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25
Q

Verlustverlagerung

A

loss shifting

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26
Q

Verlustverrechnung

A

loss offsetting

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27
Q

Finanzgericht

A

fiscal court, lower tax court

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28
Q

Fälligkeitsdatum

A

due date

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29
Q

mit einem späteren Datum versehen

A

to postdate

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30
Q

Deckungsbeitrag

A

contribution margin

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31
Q

degressives Abschreibungsverfahren

A

declining-balance method

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32
Q

deliktisch

A

tortious

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33
Q

dem Grunde und der Höhe nach

A

on the merits an in terms of amount

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34
Q

weiße Einkünfte

A

zero-taxed income

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35
Q

verdeckte Einlage

A

constructive equity contribution

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36
Q

Einmanngesellschaft

A

one-shareholder company

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37
Q

Stückschuld

A

specific obligation

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38
Q

stunden

A

to defer, to grant delay

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39
Q

AfA-Tabelle

A

tax depreciation table

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40
Q

Steuertatbestand

A

chargeable event

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41
Q

Tatsachen

A

facts

42
Q

Tausch

A

barter, exchange

43
Q

Teilwert

A

going-concern-value

44
Q

unter Berücksichtigung von Steuern

A

net of tax

45
Q

unter dem Strich

A

below the line

46
Q

unter dem Vorbehalt, daß

A

with the reservation that

47
Q

unter der Voraussetzung, daß

A

on the condition that, provided that, subject to

48
Q

Unterbilanz

A

adverse balance

49
Q

unterjährig

A

during the course of the year

50
Q

unverzüglich

A

without delay

51
Q

Aussetzung der Vollziehung

A

suspension of execution

52
Q

außerordentlicher Aufwand / Ertrag

A

extraordinary expense/income

53
Q

Außensteuergesetz

A

Foreign Transaction Tax Act

54
Q

ausschüttungsfähig

A

available for distribution

55
Q

Vorabausschüttung

A

interim distribution

56
Q

Ausweispflichten

A

disclosure requirements

57
Q

Grundbuchauszug

A

abstract of land charge

58
Q

Kontoauszug

A

account statement

59
Q

Außenwirtschaftsgesetz

A

Foreign Trade Act

60
Q

BAB - Betriebsabrechnungsbogen

A

overhead allocation sheet

61
Q

Gewinnabführungsvertrag

A

profit pooling agreement

62
Q

Ausfuhrnachweis

A

export certificate

63
Q

naher Angehöriger / Verwandter

A

close relative

64
Q

Nebenabrede

A

side / subsidiary agreement

65
Q

Nebenkosten

A

incidental expenses

66
Q

über Nennwert

A

above par / at a premium

67
Q

nicht abschließend

A

non-exhaustive

68
Q

nicht abzugsfähig

A

disallowed / nondeductable

69
Q

nicht ausschließlich

A

non-exclusive

70
Q

nicht eindeutig

A

ambiguous

71
Q

nicht eingefordertes Kapital

A

uncalled capital

72
Q

nichtig

A

null and void / void

73
Q

Passivierungspflicht

A

mandatory accrual

74
Q

pauschal

A

flat

75
Q

Personalunion

A

interlocking directorate

76
Q

Plankosten

A

standard costs / predetermined target costs

77
Q

planen

A

to schedule

78
Q

durchlaufender Posten

A

item in transit / transitory item

79
Q

Privatentnahme

A

private drawing / withdrawal

80
Q

anrechenbare Steuer

A

allowable / creditable tax

81
Q

steuerbegünstigte Umwandlung

A

tax-privileged conversion

82
Q

Steuerbelastungsvergleich

A

comparison of effective tax burden

83
Q

Steuerbemessungsgrundlage

A

tax base / taxable base

84
Q

Aufsichtsratsvergütung

A

directors’ fees / supervisory board members’ fee

85
Q

Geschäftsleitungsvergütung

A

management fee

86
Q

Vorsteuervergütungsverfahren

A

input VAT refund procedure

87
Q

verjähren

A

to become prescribed / statute-barred

88
Q

Verwaltungsakt

A

administrative act

89
Q

Verwaltungspraxis

A

administrative policy

90
Q

Verwandschaftsgrad

A

degree of relationship

91
Q

Verwertung einer Sicherheit

A

realization of a security

92
Q

Recht verwirken

A

forfeit a right

93
Q

Forderungsverzicht

A

debt forgiveness

94
Q

Nicht realisierte Wertsteigerung

A

unrealized appreciation

95
Q

Kündigung aus wichtigen Grund

A

termination for grave cause

96
Q

Rumpfwirtschaftsjahr

A

short business year / stub period

97
Q

Rechtsmittel zurücknehmen

A

to withdraw an appeal

98
Q

Zusammenfassende Meldung

A

European Sales Listing

99
Q

Säumniszuschlag

A

late payment penalty

100
Q

Zustimmungsgesetz

A

bill requiring Bundesrat approval

101
Q

Gesetzeszweck

A

legislative purpose

Tax (8 decks)

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