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Quellensteuer

Substantiv

neolog

tax at source

Comparative law notes

Germany

Since German tax law makes a distinction between a "Quellensteuer" (literally "source tax") and a "Steuerabzug" (also translated as "withholding tax" but in the sense that a source tax is levied via a "withholding tax"), it may make sense in certain contexts to use this neologism instead of the looser "withholding tax".