No. 10,369 in German
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.
In a sentence
Der Progressionsvorbehalt ist wichtig für die korrekte Berechnung der Einkommensteuer.
The progression clause is important for the correct calculation of income tax.
Legal/financial context, referring to a tax regulation principle.
Im Steuerrecht wird der Progressionsvorbehalt häufig diskutiert.
In tax law, the progression clause is frequently discussed.
Discussion of topics in tax law, as an often-debated issue.
Durch den Progressionsvorbehalt können bestimmte Einkünfte die Steuerlast erhöhen.
Through the progression clause, certain incomes can increase the tax liability.
Effect of specific incomes on tax calculations under this principle.
Hear it in real podcasts
The recording above is a synthetic voice. Hear how people say “progressionsvorbehalt” in actual German podcasts.
Find “progressionsvorbehalt” in podcastsLearn it from shows you like
LangTurbo plays German podcasts with a transcript and the English under every line. Tap a word like this one and it tells you what it means right there. For iPhone, iPad and Android.
Learning English?
LangTurbo plays real English podcasts with every line translated into Deutsch, and tells you what any word means in that sentence. For iPhone, iPad and Android.
German books and courses on Amazon (an affiliate link: a purchase through it supports this site).