versteuerndes

Versteuerndes is the present participle form of the German verb versteuern, which means to tax or to levy taxes on. As an attributive adjective it describes something that is subject to taxation or that involves taxation. In standard tax terminology the phrase zu versteuerndes Einkommen is used to denote the portion of income that is taxable under a given tax system, i.e., the taxable income.

Grammatically, versteuerndes functions like an adjective formed from a participle and declines like other adjectives when it directly modifies a neuter noun in singular form. The common noun phrase is das zu versteuernde Einkommen. The construction often appears in legal and financial contexts. In many everyday contexts the simpler term Einkommensteuer or steuerpflichtiges Einkommen may be used as well, but zu versteuerndes Einkommen is the precise formulation in tax calculations.

Usage notes and nuance: ver steuerndes is often found in formal or legal prose where the active sense of taxation is emphasized (something that requires taxation or is being taxed). It is less common to encounter versteuerndes outside fixed phrases; in most contexts the standard expression zu versteuerndes Einkommen or versteuerbares Einkommen (less common) appears instead. The past participle verstauert or versteuered is not used here; instead, versteuerndes contrasts with versteuerndem or versteuernden forms depending on grammatical case and article.

See also: versteuern, versteuerbares Einkommen, zu versteuerndes Einkommen, versteuertes Einkommen, Steuerpflicht, Einkommensteuer.