This is the 10369th most frequent German word.
progressionsvorbehalt
"Progressionsvorbehalt" is a German tax term referring to the provision where certain tax-exempt income is considered when determining the applicable tax rate for taxable income.
Legal/financial context, referring to a tax regulation principle.
Der Progressionsvorbehalt ist wichtig für die korrekte Berechnung der Einkommensteuer.
The progression clause is important for the correct calculation of income tax.
Discussion of topics in tax law, as an often-debated issue.
Im Steuerrecht wird der Progressionsvorbehalt häufig diskutiert.
In tax law, the progression clause is frequently discussed.
Effect of specific incomes on tax calculations under this principle.