die  Steuerbefreiung

C1

Estimated CEFR level.

/ˈʃtɔʏɐbəˌfʁaɪʊŋ/

📖 What does "die Steuerbefreiung" mean?

Die Steuerbefreiung translates to tax exemption in English. It refers to the full or partial release from a legally mandated tax liability. This means that certain types of income, turnover (sales), or assets do not have to be taxed under specific conditions.

It's an exception to the general obligation to pay taxes, often granted for social, economic, or promotional policy reasons. ⚖️

Because the word ends in "-ung", it is feminine and takes the article "die". There are no other articles or meanings for this specific word.

Article rules for der, die, and das

🧐 Grammar in Detail: Die Steuerbefreiung

The noun "Steuerbefreiung" is feminine.

Declension:

Example Sentences 📝

1. Für gemeinnützige Organisationen gelten oft besondere Steuerbefreiungen.
   (Special tax exemptions often apply to non-profit organizations.)
2. Der Antrag auf Steuerbefreiung wurde vom Finanzamt genehmigt.
   (The application for tax exemption was approved by the tax office.)
3. Die Voraussetzungen für die Steuerbefreiung sind im Gesetz genau festgelegt.
   (The requirements for tax exemption are precisely defined in the law.)
4. Er genoss eine vollständige Steuerbefreiung für seine Auslandseinkünfte.
   (He enjoyed a complete tax exemption for his foreign income.)

💡 Usage and Context

The term die Steuerbefreiung is primarily used in legal and economic contexts, especially in tax law (Steuerrecht) and financial administration (Finanzverwaltung).

• Typical Contexts: Tax office (Finanzamt), tax declaration (Steuererklärung), laws (e.g., Einkommensteuergesetz - Income Tax Act, Umsatzsteuergesetz - Value Added Tax Act), business formation, non-profit status (Gemeinnützigkeit), international agreements.
• Usage Examples: One speaks of a Steuerbefreiung for certain types of income (e.g., wage supplements for Sunday work), for specific organizations (e.g., churches, non-profit associations), or for certain transactions (e.g., exports).
• Distinction: A Steuerbefreiung (tax exemption) is not the same as a Freibetrag (tax allowance/deductible amount - an amount deducted from the tax base) or a Steuerermäßigung (tax reduction - a reduced tax rate). With a Steuerbefreiung, the tax liability is completely eliminated. 🚫💸

🧠 Mnemonics and Memory Aids

Article Mnemonic: Nouns ending in "-ung" in German are almost always feminine. Think: "The liberation (Befreiung) from taxes is a relaxation (Erleichterung)." -> die Steuerbefreiung.

Meaning Mnemonic: Imagine being freed (befreit) from a heavy burden (the tax - die Steuer). -> Steuer + Befreiung = exemption from tax.

🔄 Synonyms and Antonyms

⚠️ Similar but Different Terms:

• Steuerfreibetrag: (Tax allowance/deductible amount) An amount deducted from the tax base before calculating the tax. Only the amount exceeding it is taxable.
• Steuerermäßigung: (Tax reduction) A reduced tax rate for certain types of income or transactions.
• Steuerabzug: (Tax deduction) Costs that can be deducted from income to reduce taxable income (e.g., Werbungskosten - income-related expenses).

😂 A Little Joke

German: Fragt der Finanzbeamte den Steuerzahler: "Warum haben Sie bei 'Angehörige, die von Ihnen abhängig sind' ausgerechnet 'Regierung und Finanzamt' eingetragen?" Antwortet der Steuerzahler: "Na ja, eine Steuerbefreiung wär mir lieber gewesen!"

English: The tax officer asks the taxpayer: "Why did you list 'Government and Tax Office' under 'Dependents who rely on you'?" The taxpayer replies: "Well, I would have preferred a tax exemption!"

✍️ Poem about Tax Exemption

German:
Die Steuerlast, sie drückt so schwer,
manch einer wünscht sich gar nichts mehr,
als eine kleine Gunst vom Staat,
die ihn von dieser Bürde entladt.

Die Steuerbefreiung, welch ein Klang,
macht müden Bürgern frohen Sang.
Ob Verein, ob Exportgut,
sie tut der Kasse wieder gut.

Doch prüfe gut, wer Anspruch hat,
sonst folgt die Strafe auf dem Blatt.
Das Finanzamt schaut genau,
drum sei bei Anträgen schlau!

English Translation:
The tax burden presses heavily,
Many wish for nothing more, really,
Than a small favour from the state,
That unloads them from this weighty fate.

The tax exemption, what a sound,
Makes weary citizens joy abound.
Whether club or exported good,
It makes the finances feel renewed.

But check with care who has the right,
Or penalties will come to light.
The tax office watches near,
So be clever when applications appear!

❓ Little Riddle

German:
Ich bin ein Wort, das Freude macht,
wenn man's im Steuerrecht bedacht.
Ich sorge dafür, ganz legal,
dass man nicht zahlen muss, nicht mal 'nen Taler schmal.
Gesetze regeln meinen Fall,
ich bin begehrt von überall.

Wer bin ich?

English Translation:
I am a word that brings delight,
When considered in tax law's light.
I ensure, quite legally,
That one pays nothing, not even a small fee.
Laws regulate my case,
I'm sought after in every place.

What am I?

Solution: die Steuerbefreiung (tax exemption)

🧩 Other Information

Word Composition:

The word "Steuerbefreiung" is a compound noun, composed of:

• die Steuer (tax - levy payable to the state)
• die Befreiung (exemption, liberation - the act of freeing someone from a duty or burden)

Trivia:

• Steuerbefreiungen are an important tool for government steering and promotion. They can support, for example, environmentally friendly behavior (exemption from vehicle tax for electric cars) or social causes (exemption for non-profit organizations).
• The specific regulations for tax exemptions are often very complex and can be found in various tax laws (EStG, UStG, KStG etc.).