absetzbar

Absetzbar is a German adjective used to describe expenses, costs, or amounts that can be deducted from taxable income or the tax base in accounting and tax law. When something is absetzbar, it reduces the amount of tax or other charges that must be paid, provided it meets the legal requirements for deductions. The term is commonly found with qualifiers such as steuerlich absetzbar or absetzbare Kosten.

In practice, absetzbar applies to various categories of costs, including Werbungskosten (income-related expenses), Betriebsausgaben (business expenses), Sonderausgaben (special expenses), and gelegentlich außergewöhnliche Belastungen (extraordinary expenses). Whether a cost is absetzbar depends on current tax law, documentation, and often limits or caps, such as pauschalbeträge or required proof.

Etymologically, absetzbar is formed from the verb absetzen (to deduct, set off, remove) combined with the suffix -bar, meaning capable of. The related noun Absetzbarkeit denotes the deductibility of a cost, while Absetzbetrag refers to a specific deductible amount. The term is closely related to, and sometimes interchangeable with, abziehbar, though usage can vary by legal context and region.

Notes on usage: while widely understood in German-speaking countries, the exact deductibility of an expense is always determined by tax rules, which may specify conditions, limits, and required documentation. See also tax deductions, Werbungskosten, Betriebsausgaben, and Steuerabzug.