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English
 

German / Comment
 
 
eng. Retention obligation = ger. Aufbewahrungspflichten

German tax laws generally provide the following minimum retention periods: • 10 years: accounting documents and financial statements • 6 years: incoming and outgoing business letters as well as all other tax-relevant documents. The retention period begins at the end of the calendar year in which the last entry was made or in which the business letter was received or sent.
 

 
eng. Receipt = ger. Beleg
 

 
eng. Revenue, Earnings = ger. Einnahme
 

 
eng. Return = ger. Ertrag
 

 
eng. Receivables = ger. Forderung
 

 
eng. Real estate transfer tax = ger. Grunderwerbsteuer
 

 
eng. Reminder = ger. Mahnung
 

 
eng. Receipt = ger. Quittung
 

 
eng. Reverse charge taxation = ger. Reverse-Charge-Verfahren
 

 
eng. Recapitulative statement = ger. Zusammenfassende Meldung (ZM)