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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
laufender Geschäftsvorfall current business transation
lautend in the name of, issued to
Entered by: Kathrin Harrison
Lebensinteresse center of vital interests
Lebensmittelüberwachungsbehörde Food Inspection Authority
Leerzeichen space(s)
leichtfertiges Handeln negligence
leistenden Unternehmer entrepreneur providing the services
Leistungsbezüger procurement(s) of services
Leistungserbringungsort place of performance
Entered by: Jamili Aoun-Schuppe
Liebhaberei hobby
Lohn erstellen to do the payroll accounting
Lohnsteueranrufungsauskunft advance income tax ruling
LSGZ Lohnsteuerpflichtig usw.
MA Model Convention
Mantelbogen cover page (of income tax return)
margenbesteuert margin taxation (scheme)
Massstabsteuer reference tax
Männergut husband's property
Mdt-Nr. - Mandanten-Nr. Client No.
Entered by: Steffen Walter
Mehr-/Minderabführungen balancing-entry over-/under-payments
Mehr-/Mindergewinn higher/lower profit
mehrstöckig multi-tiered
Mehrsteuer additional taxes
Mehrwertabschöpfung absorption of added value
Entered by: monbuckland
MFB mehrfach geringfügig Beschäftigter/ employee working multiple part-time jobs
mind. Arbeitnehmer-pauschbetrag minimum standard deduction
Mindeststeuer und Minimalsteuer minimum cantonal tax on ....
Mitteilungsverordnung Transaction Reporting Regulations
Mitversteuerungsbetrag incl. taxation (of benefits in kind)
MK Ministry of Education and Cultural Affairs
Entered by: Inge Luus
nach den Vorgaben des Kaufmanns bzw. der gesetzlichen Vertreter ausgeübt [+ have exercised these rights of choice re recognition, measurement and presentation/reporting]
Nachberechnung ins Vorjahr last year\'s calculation review
Nacherstattung re-issuance
Entered by: Steffen Walter
nachforderungsbescheid notice of additional assessment
Entered by: Elizabeth Niklewska
nachgelagerte Besteuerung deferred taxation
Entered by: Madeleine van Zanten
nachrangig/vorrangig haften having secondary/primary liability
Nachsteuertatbestand shortfall assessment trigger
Nachsteuerung no direct equivalent
Nachsteuerzusage assurance of (no) additional tax
nachversteuert subject to subsequent taxation
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