Glossary entry (derived from question below)
German term or phrase:
Regelbesteuerung
English translation:
standard VAT regime/system
Added to glossary by
Edward Bradburn
Oct 16, 2007 17:53
16 yrs ago
13 viewers *
German term
Germany
IT, SAP, tech/elec, renewables
Native in: English
Works in: German to English, English
Regelbesteuerung
German to English
Bus/Financial
Law: Taxation & Customs
Jahresabschluss
From the section on "Steuerliche Verhältnisse" in a Jahresabschluss (AG).
"Das Unternehmen unterliegt der Regelbesteuerung gemäß den §§ 16 - 18 des UStG."
Since this is a German tax law, I don't expect there to be an exact rendering in English.
However, the context from the German tax law (§§ 16-18) does not contain the word "Regelbesteuerung", hence my call for help on the meaning of this word.
I am only aware of "Regelbesteuerung" in the sense of being opposite to the "Kleinunternehmerregelung", i.e. it is the normal state of affairs.
My best rendering would therefore be on the lines of "regular payments of income tax"
"Das Unternehmen unterliegt der Regelbesteuerung gemäß den §§ 16 - 18 des UStG."
Since this is a German tax law, I don't expect there to be an exact rendering in English.
However, the context from the German tax law (§§ 16-18) does not contain the word "Regelbesteuerung", hence my call for help on the meaning of this word.
I am only aware of "Regelbesteuerung" in the sense of being opposite to the "Kleinunternehmerregelung", i.e. it is the normal state of affairs.
My best rendering would therefore be on the lines of "regular payments of income tax"
Proposed translations
(English)
| 4 +1 | standard VAT regime/system |
RobinB
|
| 4 +2 | regular taxation |
Patricia Veghelyi
|
Proposed translations
+1
1 hr
Selected
standard VAT regime/system
The point being that sections 16 to 18 of the UStG actually describe the 'Regelbesteuerung', as opposed to exceptions such as the Kleinunternehmerregelung, different regimes for agriculture and forestry, regimes for foreign companies registered for VAT in Germany, and so on. So although the term doesn't actually appear in sections 16 to 18, those sections represent the 'Regelbesteuerung'.
And of course this is all to do with VAT, not income tax!
And of course this is all to do with VAT, not income tax!
4 KudoZ points awarded for this answer.
Comment: "Thanks for both answers, the point about VAT clinched it, since it explains the context better (and thanks to RobinB for pointing out my confusing slip in the question)."
+2
18 mins
Patricia Veghelyi
Austria
Austria
Native in German
Austria
LANGUAGES CONNECT CULTURES
Native in: Hungarian (Variant: Hungary) 
, German (Variants: Austrian, Germany)
Works in: English to German, English to Hungarian, German to Hungarian, and 3 more.
regular taxation
I would simply say "regular taxation": The company is subject to regular taxation according to...
You're right with "Kleinunternehmen", they can have the opposite: "Pauschalierung".
You're right with "Kleinunternehmen", they can have the opposite: "Pauschalierung".
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