Steuerschuldner — German Dictionary

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Language

Steuerschuldner

Word-form referencesSteuerschuldnerin

Pronunciations

[ˈʃtɔɪ̯ɐˌʃʊldnɐ]

Noun

Steuerrechtssubjekt, dem das Steuerobjekt eines Steuergesetzes und die aus der Erfüllung des Steuertatbestandes folgende Steuerschuld durch eine gesetzliche Anordnung zugerechnet werden
Usage
- Steuerrecht
Antonyms
Steuergläubiger
Broader terms
Rechtssubjekt Steuerpflichtiger

Examples

Meistens in der Steuerschuldner zugleich das Steuersubjekt.

More examples (1)

Bei der Lohnsteuerpauschalierung allerdings ist der Arbeitgeber der Steuerschuldner, der Arbeitnehmer aber ist das Steuersubjekt, das den Steuertatbestand erfüllt.

Word forms

SteuerschuldnerinSteuerschuldnersSteuerschuldnern

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