Legal Lexicon

Steuererklärung

Accountant

An accountant records and manages a company’s financial data. Learn more about their tasks and significance in our detailed article!

Supplementary Assessment Notice

The supplementary assessment notice adds to a tax assessment in case of new information. Learn more about the process and implications – discover the article now!

Mixed Expenses

Mixed expenses contain both private and business components. Learn how to separate them correctly and account for them properly for tax purposes! More in the article.

Tax

Taxes are levies imposed by the state to finance public tasks. Learn more about the types, purpose, and effect of taxes in the article!

Business Expenses

Business expenses are operating costs that are incurred for business purposes. Learn more about how to properly deduct expenses – discover the encyclopedia article now!

Determination of Tax Bases

The determination of tax bases clarifies key facts for tax calculation. Learn more now in the detailed lexicon article!

Individual Assessment

Individual assessment refers to the separate tax declaration of spouses. Learn more about the advantages and disadvantages – discover them now in the article!

Care Allowance Exemption

The care allowance exemption reduces the tax burden for care and support. Find out how you can benefit from it – read the full article now!