Abführung

German

Etymology

abführen +‎ -ung

Pronunciation

  • IPA(key): [ˈapˌfyːʁʊŋ]
  • Audio:(file)
  • Hyphenation: Ab‧füh‧rung

Noun

Abführung f (genitive Abführung, plural Abführungen)

  1. (finance, corporate law) transfer, remittance, surrender (the act of transferring profits or funds from one entity to another, usually under a legal or contractual obligation)
    Die Abführung der Gewinne erfolgt am Ende des Geschäftsjahres.
    The transfer of profits takes place at the end of the fiscal year.
  2. (taxation) payment, remittance (the transfer of collected taxes, such as VAT or social security contributions, to the authorities)
    Der Arbeitgeber ist für die ordnungsgemäße Abführung der Lohnsteuer verantwortlich.
    The employer is responsible for the proper remittance of income tax.

Declension

Declension of Abführung [feminine]
singular plural
indef. def. noun def. noun
nominative eine die Abführung die Abführungen
genitive einer der Abführung der Abführungen
dative einer der Abführung den Abführungen
accusative eine die Abführung die Abführungen

Antonyms

  • Einbehaltung (retention; keeping funds instead of transferring them)
  • Thesaurierung (plowing back; reinvesting profits within the same entity)

Coordinate terms

  • Auszahlung (payout; a voluntary or liquid distribution of cash)
  • Überweisung (bank transfer; the technical banking act of moving money)
  • Zuweisung (allocation; assigning funds to a specific budget or reserve)
  • abführen (to transfer, to remit; the underlying action)
  • Gewinnabführung (profit transfer; the specific transfer of earnings)
  • Abführungsbetrag (transfer amount; the specific sum of money being moved)
  • Pflichtabführung (mandatory transfer; a transfer required by law or statute)
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