Steuer-Glossar

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)