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Steuer-Glossar

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z ENG

Deutsch
 

Englisch / Erläuterung
 
 
deu. Geringwertige Wirtschaftsgüter (GWG) = eng. Low-value assets

The depreciation of low-value assets is regulated in § 6 Abs. 2 EStG. The following value limits must be applied: · Acquisition costs up to €250: immediate declaration as operating costs. · Acquisition costs between €250 and €800: immediate declaration as operating costs and inclusion in an annual list of low-value assets.
 

 
deu. Gesellschaft bürgerlichen Rechts (GbR) = eng. Partnership organised under the Civil Code
 

 
deu. Gesellschaft mit beschränkter Haftung (GmbH) = eng. Limited company, Private limited company
 

 
deu. Getränkesteuer = eng. Beverage duty, tax
 

 
deu. Gewerbe = eng. Business
 

 
deu. Gewerbeanmeldung = eng. Business registration
 

 
deu. Gewerbeordnung (GewO) = eng. Trade Regulation
 

 
deu. Gewerbeschein = eng. Business license
 

 
deu. Gewerbesteuer = eng. Business tax
 

 
deu. Gewerbesteuererklärung = eng. Business tax return
 

 
deu. Gewinn = eng. Profit
 

 
deu. Gewinn- und Verlustrechnung = eng. Profit and loss account
 

 
deu. Grenzsteuersatz = eng. Marginal tax rate
 

 
deu. Grunderwerbsteuer = eng. Real estate transfer tax
 

 
deu. Grundsätze ordnungsmäßiger Buchführung (GoB) = eng. Generally accepted accounting principles
 

 
deu. Grundsteuer = eng. Property tax
 

 
deu. Gutschrift = eng. Credit