01
besteuern
to tax
To impose a government charge (tax) on something, especially income, goods, or services.
example
Der Staat besteuert den Kauf von Tabakwaren sehr hoch.
The state taxes the purchase of tobacco products very heavily.
besteuern
to tax
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Meanings
Usage tips
Word family
The verb 'besteuern' (to tax) is derived directly from the noun 'die Steuer' (the tax). It describes the action of levying a tax on something.
EXAMPLE
Der Staat plant, zuckerhaltige Getränke höher zu besteuern.
The state plans to tax sugary drinks more heavily.
Sentence structure with accusative
'Besteuern' (to tax) is an inseparable verb with the prefix 'be-'. It always requires a direct object in the accusative, indicating what or who is being taxed.
EXAMPLE
Die Regierung besteuert das Einkommen der Bürger.
The government taxes citizens' income.
Typical collocations
The verb is often combined with adverbs such as 'hoch' (highly), 'niedrig' (low), or 'stark' (heavily) to indicate the amount of tax. Typical objects are 'Einkommen' (income), 'Gewinne' (profits), or 'Produkte' (products).
EXAMPLE
Importierte Luxusautos werden in diesem Land stark besteuert.
Imported luxury cars are heavily taxed in this country.
Register
The word 'besteuern' (to tax) belongs to formal language and is mainly used in the fields of economics, politics, and law.
EXAMPLE
Im Parlament wird diskutiert, wie man digitale Dienstleistungen besteuern kann.
Parliament is discussing how digital services can be taxed.
Compare with
besteuern vs erheben
to raise / levy
'erheben' and 'besteuern' can both have to do with taxes and government charges. 'besteuern' means that the state imposes a tax on something, for example on income or goods. 'erheben' means more that a tax, fee, or even data is officially demanded and collected. With taxes, the two words can be close in meaning. The difference is: 'besteuern' describes what is made taxable; 'erheben' describes the official demanding or collecting. So you can say: the state taxes income and levies taxes for it.
besteuern
In vielen Ländern wird Einkommen unterschiedlich besteuert.
In many countries, income is taxed differently.
erheben
Die Stadt erhebt eine Gebühr für das Parken im Zentrum.
The city levies a fee for parking in the city center.
In real life
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