← Back to knowledge overview
Topic 8
Tax ABC
Terms explained in 60 seconds.
- 8.1Zahllast (VAT payable)
- 8.2Vorsteuer (Input Tax)
- 8.3Bemessungsgrundlage (Tax base)
- 8.4Veranlagung (Tax Assessment)
- 8.5Hebesatz (Municipal assessment rate)
- 8.6Vorauszahlung (Advance Tax Payment)
- 8.7Verspätungszuschlag (Late filing penalty)
- 8.8Säumniszuschlag (Late payment surcharge)
- 8.9Bestandskraft (Legal finality)
- 8.10Wirtschaftsjahr (Financial Year)
- 8.11Betriebsstätte (Permanent Establishment)
- 8.12Gesamtumsatz (Total turnover)