Steuer-Glossar


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Study, Home officeArbeitszimmer
SpendingAusgabe
Spirits duty, tax, Liquor duty, taxBranntweinsteuer
Self-prepared document, Internal voucher Eigenbeleg
Small businessKleingewerbe
Small businessKleinunternehmer
Small business regulationKleinunternehmerregelung

Small companies do not have to pay VAT as long as turnover plus applicable taxes does not exceed …

·         17,500 Euro in the previous calendar year AND

(probably) 50,000 Euro in the current calendar year.
Straight-line depreciationLineare Abschreibung
Standard form Mantelbogen
Sparkling wine duty, taxSchaumweinsteuer
Solidarity surcharge Solidaritätszuschlag (Soli)

The solidarity surcharge serves the purpose of financing German unification. The surcharge is levied at a rate of 5.5% on several assessed taxes – esp. income tax, corporation tax and capital yields tax. Legal basis of the surcharge is the Solidarity

Surcharge Act. The law will be applied for an unlimited time.
Special depreciationSonderabschreibung
Special expensesSonderausgaben
Standard Chart of AccountsStandardkontenrahmen (SKR)
Silent PartnershipStille Gesellschaft
Sales, Revenue, TurnoverUmsatz
Second home taxZweitwohnsitzsteuer