Steuer-Glossar


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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 DEU
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Depreciation Abschreibung
Degressive declining balance depreciation Degressive AbschreibungThe amount of the degressive depreciation is (in the beginning) significantly higher than the amount of the straight-line depreciation. The degressive depreciation rate was last between 20 and 30%. Since 2011 the declining balance method is not permitted for new acquisitions.
Digital signatureDigitale Signatur
Double entry accountingDoppelte Buchführung
Dog license fee, Dog taxHundesteuer
Debit and creditSoll und Haben
Deferment of paymentStundung