Verrechnungsteuer
label: Verrechnungssteuer
broad match: Kuponsteuer

Kapitalertragsteuer
broad match: Kuponsteuer
label: savings tax @en
label: Kapitalertragsbesteuerung
label: Zinsbesteuerung
label: Capital gains tax @en
label: Investmentsteuergesetz
label: InvStG
label: Abgeltungsteuer
label: Kuponsteuer
label: capital income tax @en
label: Kapitaleinkommensteuer
label: Abgeltungssteuer
label: Verrechnungssteuer
label: capital yield tax @en
has narrower match: Kuponsteuer

has narrower
sub property of: narrowerTransitive
definition: Relates a concept to a concept that is more specific in meaning. @en
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree). @en

has narrower match
sub property of: has narrower
sub property of: mappingRelation
definition: skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes. @en

Ertragsbesteuerung
type: Concept
type: Descriptor
label: Gewinnsteuer
label: Ertragsteuer
label: Gewinnbesteuerung
label: Profit taxation @en
label: Profit tax @en
label: Ergebnissteuer
narrower: Kuponsteuer

Kapitalertragssteuer
label: Kapitalzuwachssteuer
label: Kapitalgewinnsteuer
label: Kapitalertragsteuer

V.09.04.04 Steuerarten
type: Concept
type: Thsys
preferred label: V.09.04.04 Tax types @en
label: Tax types @en
label: Steuerarten
notation: V.09.04.04
narrower: Kuponsteuer

Verrechnungsteuer
label: withholding tax @en
label: Verrechnungssteuer
broad match: Kuponsteuer

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning. @en
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree). @en

Zinsertragsteuer
broad match: Kuponsteuer

alternative label
sub property of: label
definition: An alternative lexical label for a resource. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:altLabel is the class of RDF plain literals. @en

Kapitaleinkommen
type: Descriptor
label: Capital income @en
label: Investment income @en
label: Kapitalgewinn
label: Kapitalertrag
type: Concept
related: Kuponsteuer

EStG (Einkommensteuergesetz)
type: Descriptor
label: Income tax law @en
label: Einkommensbesteuerung
label: Einkommensteuer
label: Einkommensteuerrichtlinie
label: Income tax policy @en
label: Einkommensteuergesetz
label: Einkommensteuerpolitik
label: Einkommensteuerrecht
label: ESt (Einkommensteuer)
label: Income tax @en
type: Concept
narrower: Kuponsteuer

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language. @en
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties. @en
comment: The range of skos:prefLabel is the class of RDF plain literals. @en
comment: A resource has no more than one value of skos:prefLabel per language tag. @en

Schenkungssteuer
label: capital transfer tax @en
label: estate duty @en
label: death duty @en
label: inheritance tax @en
label: Erbschaftssteuer

has exact match
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch. @en
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship. @en
comment: skos:related is disjoint with skos:broaderTransitive @en

Besteuerung von Veräußerungsgewinnen
type: Descriptor
label: Wertzuwachssteuer
label: Capital gains tax @en
label: Bodenwertzuwachssteuer
label: Veräußerungsgewinn-Besteuerung
label: Kapitalgewinnsteuer
type: Concept
broader: Kuponsteuer

ASt
label: Abgeltungsteuer
label: Abgeltungssteuer
broad match: Kuponsteuer

Descriptor
type: Class

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included. @en

Kuponsteuer
broad match: Kuponsteuer

Standard-Thesaurus Wirtschaft
type: Dataset
label: STW Thesaurus for Economics @en
type: ConceptScheme

useInsteadNote
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current. @en
comment: The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead. @en

Concept
type: Class

Kuponsteuer
type: Concept
label: Capital yield tax @en
label: Kapitaleinkommensteuer
label: Investmentsteuergesetz
label: Capital income tax @en
label: Kapitalertragsteuer
label: InvStG
label: Savings tax @en
label: Kapitalertragsbesteuerung
label: Verrechnungssteuer
label: Abgeltungsteuer
label: Zinsbesteuerung
label: Abgeltungssteuer
has narrower match: Kapitalertragsteuer
has narrower match: Verrechnungsteuer
has narrower match: Kuponsteuer
has narrower match: Zinsertragsteuer
has narrower match: ASt
related: Kapitaleinkommen
is in scheme: Standard-Thesaurus Wirtschaft
is part of: Standard-Thesaurus Wirtschaft
useInsteadNote: Für Steuern auf Capital Gains
narrower: Besteuerung von Veräußerungsgewinnen
type: Descriptor
broader: EStG (Einkommensteuergesetz)
broader: Ertragsbesteuerung
broader: V.09.04.04 Steuerarten
gvkppn: 091369959