Entrichtender

Entrichtender is a German noun used primarily in formal, administrative, and legal language to denote the person who fulfills an obligation by paying a sum due, such as a tax, fee, contribution, or other charge. The term emphasizes the act of discharging a duty by making payment rather than the recipient of the payment.

Etymology and form: It derives from the verb entrichten meaning to render or discharge a duty, and from the noun Entrichtung, meaning payment or discharge. The term is mostly found in official texts and legal drafting; in everyday language more common alternatives are Zahler or Zahlungspflichtiger.

Usage: In statutory or contractual contexts one may encounter sentences such as "Der Entrichtende ist verpflichtet, die Umsatzsteuer fristgerecht zu entrichten." In practice, the word identifies the party who must settle a payment and is often paired with the recipient or authority, such as a tax authority or an insurer.

Relation and forms: Entrichtender is close in meaning to Zahlender or Zahlungspflichtiger, but it carries a nuance of fulfilling the obligation rather than merely paying. The feminine form is Entrichtende; the plural nominative is Entrichtende for mixed or feminine reference and Entrichtenden when referring to a group of payers. The term is most suitable for formal writing and legal documents where precise designation of the payer is required.