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Pauschaler Kilometersatz
Definition:

Relevanz: Steuern Reisekosten

Fahrten aus beruflich veranlasster Auswärtstätigkeit mit dem eigenen Fahrzeug können in der Steuererklärung geltend gemacht werden. Entweder werden tatsächliche Kosten als Werbungskosten angerechnet oder für jeden gefahrenen Kilometer wird der pauschale Kilometersatz angesetzt. Der durch das Bundesministerium für Finanzen festgesetzte pauschale Kilometersatz beträgt pro Kilometer 0,30 Euro bei Pkw, 0,13 Euro bei Motorrädern und -rollern sowie 0,08 Euro bei Mopeds und Mofas. Für jede Person, die aus beruflicher Veranlassung bei der Fahrt mitgenommen wird, erhöht sich der Kilometersatz bei Pkw um 0,02 Euro, bei Motorrädern und -rollern um 0,01 Euro.

Quelle: Wikipedia, redaktionell bearbeitet

Payment debtor
Definition:

Relevance: Taxes Income tax

Term used in the German Income Tax Act (§ 50 (5) EStG) and relevant with regard to limited tax liability, for example that of foreign artists who earn income in Germany. The payment debtor is a natural or legal person who pays the remuneration or fee, i.e. who owes payment, for example the organizer. He or she checks which country is assigned the complete or partial right of taxation if a double taxation agreement (DTA)is in place. He or she is also obliged to withhold income tax (withholding tax) and to pay this tax to the authorities. In such cases, the current legislation places the onus on the contractual party living in Germany to ensure that the tax owed is paid as appropriate (see also Ausländersteuer/Foreigner tax). The tax falls due at the time at which the remuneration is paid to the creditor. The payment debtor must then withhold tax from the remuneration; the creditor’s invoice forms the basis for tax assessment. The payment debtor must pay the tax withheld within a given calendar quarter to the German Federal Central Tax Office by the tenth day of the month following the end of the respective calendar quarter.

Source: EStG, German Federal Central Tax Office (BZSt), edited and translated

Per Diem
Definition:

Relevanz: Steuern Reisekosten / Förderung und Residenzen Bundesreiskostengesetz - Know-How

Per Diem ist eine Tagespauschale in Form des Tagegeldes oder Auslandstagegeldes. Dies sind pauschalierte Erstattungen von Mehraufwendungen, die auf beruflichen Reisen in Deutschland oder dem Ausland für die Verpflegung (Essen und Trinken) entstehen. Die Höhe der Tagespauschale ist von der Dauer der Reise (Tage und Stunden) abhängig, s. dazu auch Tagegeld und Auslandstagegeld.

Per diem
Definition:

Relevance: Taxes > Income tax Travel expenses / Förderung und Residenzen Bundesreiskostengesetz - Know-How

A per diem is daily allowance in the form of a daily rate or international daily rate. This refers to flat-rate reimbursement of additional expenses for meals (food and drink) incurred on business trips within Germany or abroad. The per diem amount depends on the duration of the trip (days and hours); see also Daily allowance and International daily allowance.

Performing artists
Definition:

Relevance: Taxes Income tax

Performing artists include those who work “in front of the camera” or “on stage,” such as actors, dancers, singers, etc.

Source: touring artists Taxes, edited and translated

Pflichtversicherungsgrenze
Definition:

Relevanz: Sozialversicherung

Im deutschen Sozialversicherungssystem legt die Pflichtversicherungsgrenze die Höhe des Jahresbruttogehalts fest, ab der eine Arbeitnehmerin bzw. ein Arbeitnehmer nicht mehr in der gesetzlichen Krankenversicherung pflichtversichert sein muss. Im Jahr 2015 lag die Grenze bei 54 900 Euro/Jahr. Liegt das Jahreseinkommen über der Pflichtversicherungsgrenze, kann zwischen einer gesetzlichen oder einer privaten Krankenversicherung gewählt werden.

Quelle: Wikipedia, redaktionell bearbeitet

Posting
Definition:

Relevance: Social security

Term used in European Social Security legislation. Posting occurs when a worker is employed in one EU Member State and is sent to work temporarily in another EU Member State. Under certain conditions, the laws of the home country continue to apply. Self-employed EU citizens can “post themselves.” The principle of posting applies to activities of EU citizens in another EU country for periods of up to 24 months (Regulation (EC) no. 883/04 and Regulation (EC) No. 987/09).

Source: DVKA, Wikipedia, edited and translated

Primary workplace
Definition:

Relevance: Taxes > Income tax Travel expenses

Term used in the German Income Tax Act (§ 9 (4) EStG). The primary workplace, formerly referred to as the “regular workplace,” is the fixed location where an employee or a self-employed person works and which he or she visits on a daily basis or at least continually and repeatedly. It is relevant for determining income-related expenses, for example.

Source: EStG, Wikipedia, edited and translated

Primary, secondary and tertiary exploitation rights
Definition:

Relevance: Copyright

The German Copyright Act (UrhG) distinguishes between primary, secondary and tertiary exploitation rights. The recording of a musical work on CD, for example, is a primary exploitation right, broadcasting the contents of the CD on the radio is a secondary exploitation right, and the transmission of the radio show in a public place is a tertiary exploitation right. If the originator has agreed to the recording on CD, he/she cannot prohibit the broadcasting of the CD on the radio or the transmission of the broadcast in public places (see Limitations of copyright), but is entitled to reasonable compensation when these occur. Secondary and tertiary exploitation rights are managed by collecting societies.

Source: Wikipedia, edited and translated

Principle of global income taxation
Definition:

Relevance: Taxes Income tax

Concept in tax law. The principle of worldwide income taxation states that the worldwide income of taxpayers, i.e. domestic and foreign income, is taxable in their country of residence. Germany is among the countries which levy tax according to the principle of worldwide income taxation. This applies in the case of unlimited tax liability under the German Income Tax Act. Many countries have concluded double taxation agreements to avoid double taxation of foreign income.

Source: Wikipedia, edited and translated

Pro-forma invoice
Definition:

Relevance: Transport and customs

Term used in customs administration. In line with the applicable customs regulations, the delivery of goods abroad requires an accompanying commercial invoice or pro-forma invoice on the basis of which the customs value of the shipment is calculated. A commercial invoice is created where the objects being transported have a commercial value. A pro-forma invoice is created when the items have no commercial value, for example if they are not intended for sale, if they are a gift, or in other similar cases.
The document must contain information about the consignor and consignee and above all, must contain a complete description of all contents along with details of their value.

Source: www.zoll.de, DPD, edited and translated

Pro-forma-Rechnung
Definition:

Relevanz: Transport und Zoll

Begriff der Zollverwaltung. Der Versand von Gegenständen ins Ausland verlangt – entsprechend geltender Zollbestimmungen – eine begleitende Handelsrechnung oder Pro-forma-Rechnung auf deren Grundlage der Zollwert der Sendung errechnet wird. Eine Handelsrechnung wird genutzt, wenn die Gegenstände einen Handelswert haben. Eine Pro-forma-Rechnung wird hingegen verwendet, wenn die Gegenstände keinen Handelswert besitzen: Wenn sie bspw. nicht für den Verkauf bestimmt sind, es sich um eine Schenkung handelt o. Ä.
Das Dokument muss Informationen zur Versenderin bzw. zum Versender und zur Empfängerin bzw. zum Empfänger beinhalten sowie vor allem eine vollständige Beschreibung der Inhalte und deren Wert.

Quelle: Zoll online, DPD, redaktionell bearbeitet

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