Asked | Open questions | Answered Points Date Pair Term / Answer given Level Status Gloss 4 Mar 21 '22 deu>eng einfache Steuer Steuerfuss base tax multiplier (or ratio) pro closed ok 4 Mar 21 '22 deu>eng Staatssteuern cantonal tax pro closed ok 4 Jun 5 '20 deu>eng Einheitswert (uniform) assessed value pro closed ok - May 2 '20 deu>eng Betreuungsfunktion support function pro closed ok - May 2 '20 deu>eng Ertragsteuerliche Behandlung tax treatment pro just_closed no 4 Apr 21 '20 deu>eng Übersetzte Zuwendungen Excess, non-deductible contributions pro closed ok 4 Jan 24 '20 deu>eng Strategieträgerschaft entrepreneurial transaction / transaction with an entrepreneur pro closed ok 4 May 28 '19 deu>eng Gewinneinkünfte und Überschusseinkünfte Definition required pro closed no 4 Jan 24 '19 deu>eng Fehlgebarung mismanagement pro closed ok - Oct 17 '18 deu>eng steuerlicher Teilwert (current)/allocable tax value (Teilwert) pro open no 4 Nov 3 '17 deu>eng Organschaft (consoldiated) tax group pro closed ok - Feb 28 '15 deu>eng Einkommensteuer abgelten income tax is settled pro closed no 4 Dec 15 '14 deu>eng VORGRUPPEnmindestkörperschaftsteuer Don't use a German noun construction pro closed no 4 Aug 9 '14 deu>eng steuerlicher Beteiligungsansatz amount of the equity interest/investment recognized for tax purposes pro closed ok 4 Jan 29 '14 deu>eng Methode (transfer pricing) method pro closed no 4 Oct 24 '13 deu>eng Betriebsstättenvorbehalt prerogative of the permanent establishment pro closed ok - Aug 20 '13 deu>eng steuerlicher Pauschalsatz permitted/permissible for tax purposes pro open no 4 Apr 19 '13 deu>eng Anschlussbilanz closing balance sheet pro closed ok 4 Jan 31 '13 deu>eng Steueraufteilungsberechnung calculation of the tax breakdown pro closed ok - Apr 10 '12 deu>eng Teilwertfiktion "presumed/assumed" fair value pro closed ok 4 Nov 15 '11 deu>eng Schuldentgelte borrowing costs pro closed ok - Jun 22 '11 deu>eng Teileinkünfteverfahren partial inclusion (exclusion) rule pro closed ok - Jun 21 '11 deu>eng Abgeltungssatz final withholding rate pro closed ok - Jan 17 '11 deu>eng Hinzurechnungsbesteuerung add-back taxation pro just_closed no - Nov 9 '10 deu>eng UStR Umsatzsteuer-Richtlinien (VAT Regulations) pro closed ok - Sep 7 '10 deu>eng Hinzurechnungsbetrag add-back (amount) pro closed ok 3 Jun 14 '10 deu>eng "werde noch...einbehalten" will be withheld easy closed ok 4 Feb 14 '10 deu>eng Belastung mit Stückzinsen charging of accrued interest pro closed no 4 Feb 14 '10 deu>eng Vom Veraeusserer verrechnete Kapitalertrage investment income passed on by the seller pro closed ok - Jan 29 '10 deu>eng enthaltene ungekürzte Gewinne gross profits received pro closed ok 4 Jan 29 '10 deu>eng ausser Ansatz gelassene Verluste unrecognized losses pro closed ok - Nov 27 '09 deu>eng steuerminden alternative below pro closed ok 4 Oct 25 '09 deu>eng rechnungsmäßige und außerrechnungsmäßige Zinsen müssen erfasst werden guaranteed and excess interest must be recognized pro closed ok 4 Oct 21 '09 deu>eng ohne vorsteuerschädliche Ausgangsumsätze excluding VAT-exempt sales pro closed ok 4 Aug 1 '09 deu>eng reduzierter zweistufiger Gewinnsteuertarif two-tier reduced tax rate on profits pro closed ok 4 Jul 16 '09 deu>eng Sachverhalt umsatzsteuerlich würdigen VAT treatment / treatment of the situation for VAT purposes pro closed ok 4 Mar 18 '09 deu>eng Veräußerungsergebnisse (net) disposal gain/loss pro closed ok 4 Aug 25 '08 deu>eng Einheitswertaktenzeichen assessed value file number pro closed ok 4 Aug 5 '08 deu>eng umsatzsteuerliche Organschaft consolidated tax group for value added tax purposes pro closed ok 4 Jun 12 '08 deu>eng Ausgleich durch Verrechnung settlement/settled by offsetting/netting pro closed ok 3 Feb 7 '07 deu>eng zahlungswirksame Steueraufwendungen (cash) tax expenses pro closed ok 4 Mar 17 '06 eng>deu alternative or add-on minimum tax Alternative oder Zustz-Mindeststeuer pro closed ok - Mar 10 '06 deu>eng Vorsorgeaufwendungen pension expenses pro closed ok 3 Sep 12 '05 deu>eng ertragssteuerliche Behandlung income tax treatment pro closed ok 4 Sep 2 '05 deu>eng Halbeinkünftebesteuerung "half-income rule"/50% rule pro closed ok 4 Aug 17 '05 deu>eng Organschaftsverhältnis consolidated tax group (for X tax purposes) pro closed ok - Jul 13 '05 eng>deu employee benefits in kind Sachbezüge an Arbeitnehmern pro closed ok 4 Jul 6 '05 deu>eng Wirksamwerden taking effect (but ...siehe unten) pro closed ok 4 Apr 5 '05 deu>eng Anleihebestände bond portfolios pro closed ok 4 Mar 17 '05 deu>eng vororganschaftlich prior to having control/tax consolidation/inclusion for tax purposes pro closed ok Asked | Open questions | Answered