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.
Usage tips
Word structure
The word 'Besteuerung' (taxation) is a noun derived from the verb 'besteuern' (to tax). The ending '-ung' is often used to form feminine nouns from verbs that describe a process or a result.
EXAMPLE
Die Besteuerung von digitalen Dienstleistungen ist ein aktuelles Thema.
The taxation of digital services is a current topic.
Register
The word 'Besteuerung' (taxation) belongs to formal written language and is mainly used in official, political, or economic contexts. It is typical of news reports, specialist texts, and laws.
EXAMPLE
Der Finanzminister legte einen Plan zur Vereinfachung der Besteuerung vor.
The finance minister presented a plan to simplify taxation.
Use with genitive
To specify what is being taxed, German often uses the genitive or the preposition 'von' with the dative. The genitive is more formal, while 'von' is more common in spoken language.
EXAMPLE
Die Besteuerung des Einkommens ist progressiv gestaltet.
The taxation of income is designed to be progressive.
Typical collocations
In the context of politics and economics, 'Besteuerung' (taxation) is often combined with verbs such as 'reformieren' (to reform), 'ändern' (to change), or 'einführen' (to introduce). Typical adjectives are 'gerecht' (fair), 'hoch' (high), or 'niedrig' (low).
EXAMPLE
Viele Parteien fordern eine gerechtere Besteuerung.
Many parties are calling for fairer taxation.
Compare with
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.
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.