Veranlagung

Veranlagung is a German noun with several related meanings. In tax law, it denotes the process by which tax authorities calculate and determine a taxpayer’s liability. This is commonly described as the Veranlagung der Steuern and typically results in a tax assessment notice (Steuerbescheid). The term is used for the annual tax assessment after a tax return is filed, and it can occur automatically in some cases or on request for others.

In Austria and Germany, Veranlagung is a standard term in the tax domain. In Austria, for example, Arbeitnehmerveranlagung refers to the annual tax return filed by employees to settle their tax accounts, which can lead to a refund. In Germany, Veranlagung covers the procedure by which the Finanzamt determines the final tax burden for individuals and corporations following the relevant tax declarations.

A second, non-tax meaning exists in biology and psychology. Veranlagung describes a person’s predisposition or inclination toward certain traits or conditions, such as a genetic predisposition to diseases or a temperament. This use emphasizes an innate tendency rather than an action or official process.

The word etymologically combines the prefix ver- with Anlage, meaning an arrangement, facility, or predisposition. Consequently, Veranlagung can refer either to an official tax assessment procedure or to an inherent tendency, with context usually clarifying which sense is intended.