Membel
German NOUN C1 Rank 6542

die Besteuerung

taxation

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Meanings

01

die Besteuerung

taxation

The process by which the state or another public institution levies taxes on income, assets, goods, or services. It also refers to the entire system of tax collection in a country.

example

Die Regierung plant eine Reform der Besteuerung von Unternehmensgewinnen.

The government is planning a reform of the taxation of corporate profits.

Visual example for Besteuerung: die Besteuerung

Usage tips

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near_synonym · confusable

Besteuerung vs Erhebung

survey / elevation

'die Erhebung' and 'die Besteuerung' can both have to do with taxes. Here, 'die Erhebung' mainly means that the state or an authority officially demands and collects money. This can apply to taxes, fees, or other charges. 'die Besteuerung' is more general for the topic of taxes: it describes what taxes are paid on, how high they are, or how the tax system works. The words can be confused because you can also say that the state 'Steuern erhebt' (levies taxes). When it is about collecting a specific charge, 'Erhebung' fits. When it is about rules or the system of taxes, 'Besteuerung' fits better.

Visual example for Erhebung
Besteuerung

Viele Firmen sprechen über die Besteuerung von digitalen Dienstleistungen.

Many companies are talking about the taxation of digital services.

Erhebung

Die Erhebung der neuen Gebühr beginnt im nächsten Monat.

The collection of the new fee begins next month.

Open full lesson: Erhebung →

In real life

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