Steuerpflichtiger

Steuerpflichtiger is a term used in tax law to denote a person or entity that is subject to taxation under the applicable tax statutes. The designation identifies the subject of taxation—the natural person, legal entity or other taxable subject required to assess, declare and pay taxes according to law. A Steuerpflichtiger can be a natural person, a corporation, a partnership or another organization that falls under tax liability.

The basis and scope of liability vary by tax type and by jurisdiction. In many systems, tax liability depends on criteria such as residence, domicile, or the possession of income, assets or transactions covered by tax law. For example, residents may have unlimited tax liability on worldwide income, while non-residents may have limited liability for income sourced within the country. Different taxes (income tax, corporate tax, value-added tax, property tax, etc.) impose obligations on the Steuerpflichtiger according to statutory rules, treaties, and evasion provisions.

Obligations of the Steuerpflichtiger typically include filing tax returns, keeping appropriate records, and paying the assessed taxes by statutory deadlines. Some taxes are collected through withholding or advance payments, while others require self-assessment by the taxpayer. Authorities may audit records and impose penalties for errors, omissions or non-compliance. Taxpayers may be entitled to deductions, allowances, exemptions and reliefs defined by law, and they may seek remedies or appeals in case of disputes.

Terminology varies by jurisdiction. While Steuerpflichtiger describes the legal obligation to be taxed, Steuerzahler is often used in everyday language to denote the person who pays taxes, though the terms can be used synonymously in some contexts.