The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

German to English Law: Taxation & Customs Translation Glossary

German term		English translation
Unternehmenssteuerreform		business tax reform

USt-ID-Nr.		VAT ID no.

USt-ID-Nr.		value added tax identification number

Ust-IDNr.		EU VAT ID

USt-Nz		Umsatzsteuernachzahlung	Paula Price
Entered by: Paula Price
USt.-Nr. des Organträgers		VAT (registration) number of the controlling entity	Sebastian Witte
Entered by: Sebastian Witte
UStDV		Umsatzsteuer Durchführungsverordnung (VAT implementation order)

UStR		Value Added TaX Guidelines

Veranlagungsverfügung		tax assessment notice

Veranlassungsfrage		issue of subjective motivation

Veräußerungsergebnisse		(net) disposal gain/loss

Veräußerungsnachsteuer		shortfall assessment as on a disposal

Veräußerungsvorgang / Veräußerungsgewinn		sale / capital gain

Verbeitragung		subjecting to contributions

verdeckte Einlage		constructive (equity) contribution

vereinsjährlich		within the association's financial year	Steffen Walter
Entered by: Steffen Walter
Verfahren		Procedure

Verfestigung		settled presence

Vergütung der Umsatzsteuer		VAT refund	Steffen Walter
Entered by: Steffen Walter
vergütungsgläubiger		payment creditor

Vergütungsschuldner		party [person] liable for payment	Steffen Walter
Entered by: Steffen Walter
Vergütungsschuldner		Person entitled to the exemption/reimbursement	AllegroTrans
Entered by: AllegroTrans
Vergütungsschuldner vs. Vergütungsgläubiger		party liable for payment vs. payee of withholding tax

Verlassenschaftssache		concerns the estate

Vermögensauskunft des vollstreckungsschuldner		(BrE/IrE) Execution Debtor\'s Statement of Means

verrechenbare Verluste		offsettable losses

Verrechnung von Leistungen		offsetting of payments

Verschmelzungsstichtag		effective [accounting] merger date	Sebastian Witte
Entered by: Sebastian Witte
Verschonungsabschlag		basic relief

Versorgungsfreibetrag		non-taxable allowance on benefits

Verspätungs- und Säumniszuschläge		surcharges for late submission of tax return / late payment of taxes

Versteuerungen, wie der geldwerte Vorteil, werden dem Mitarbeiter belastet		In the event of any taxable revenues resulting from the car accruing to the Employee such as the benefit-in-kind that increases his or her tax burden the resulting taxes shall be deducted from the Employee's monthly remuneration	Sebastian Witte
Entered by: Sebastian Witte
Vertreterbetriebsstätte		representative business establishment

Verw. bevollm. und Verw. bevollm. eVV		Administrative Agent

Verwahrungsschein		custody receipt (customs)

vGA verdeckte Gewinnausschüttung		constructive dividend	Edith Kelly
Entered by: Edith Kelly
VOG-Erklärung		declaration relating to processed fruit and vegetable products

Vollziehungshandlung		act of collection

Vom Veraeusserer verrechnete Kapitalertrage		investment income passed on by the seller

von der Gesellschaft zu tragende oder abzuführende Steuern		taxes to be paid (or borne) by the company...

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