@prefix gnd: <https://d-nb.info/gnd/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4116657-7
  rdfs:label "Substanzsteuerrecht"@de ;
  skos:prefLabel "Substanzsteuerrecht"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/11676-2> .

skos:narrowMatch
  rdfs:subPropertyOf skos:narrower, skos:mappingRelation ;
  skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has narrower match"@en .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

wd:Q607695
  rdfs:label "millage rate"@en, "property tax"@en, "Substanzsteuer"@de ;
  skos:prefLabel "property tax"@en, "Substanzsteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11676-2> .

<http://dbpedia.org/resource/Property_tax>
  rdfs:label "Substanzsteuer"@de, "Property tax"@en ;
  skos:prefLabel "Substanzsteuer"@de, "Property tax"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11676-2> .

<http://zbw.eu/stw/descriptor/11659-2>
  rdfs:label "Real estate tax"@en, "Bodensteuer"@de, "Land tax"@en, "Immobiliensteuer"@de, "Baulandsteuer"@de, "Real property tax"@en, "Gebäudesteuer"@de, "Grundsteuer"@de, "Property tax"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Real property tax"@en, "Grundsteuer"@de ;
  skos:broader <http://zbw.eu/stw/descriptor/11676-2> .

<http://zbw.eu/stw/thsys/71074>
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de ;
  rdfs:label "V.09.04.04  Tax types"@en, "V.09.04.04  Steuerarten"@de, "Tax types"@en, "Steuerarten"@de ;
  skos:notation "V.09.04.04" ;
  skos:narrower <http://zbw.eu/stw/descriptor/11676-2> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://zbw.eu/stw/descriptor/11651-4>
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Erbschaftsteuer"@de, "Inheritance tax"@en ;
  rdfs:label "Inheritance tax"@en, "Schenkungssteuer"@de, "Erbschaftssteuer"@de, "Nachlasssteuer"@de, "Estate tax"@en, "Schenkungsteuer"@de, "Gift tax"@en, "Erbschaftsteuer"@de, "Erbschaftsteuerrecht"@de, "Erbschaftsteuergesetz"@de, "Bequest tax"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/11676-2> .

<http://zbw.eu/stw/descriptor/11676-2>
  skos:narrower <http://zbw.eu/stw/descriptor/11659-2>, <http://zbw.eu/stw/descriptor/11651-4>, <http://zbw.eu/stw/descriptor/11682-0> ;
  skos:exactMatch wd:Q607695, <http://dbpedia.org/resource/Property_tax>, <http://eurovoc.europa.eu/1325>, gnd:4058338-7 ;
  skos:altLabel "Sollsteuer"@de, "Substanzbesteuerung"@de, "Bestandssteuer"@de, "Bestandsteuer"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Substanzsteuer"@de, "Capital levy"@en ;
  rdfs:label "Bestandssteuer"@de, "Bestandsteuer"@de, "Capital levy"@en, "Substanzbesteuerung"@de, "Substanzsteuer"@de, "Sollsteuer"@de ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:related <http://zbw.eu/stw/descriptor/12416-2> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:relatedMatch gnd:4116657-7 ;
  ns0:gvkppn "091393418" ;
  skos:broader <http://zbw.eu/stw/thsys/71074>, <http://zbw.eu/stw/descriptor/11547-6> ;
  skos:narrowMatch wd:Q820602 .

gnd:4058338-7
  rdfs:label "Substanzsteuer"@de ;
  skos:prefLabel "Substanzsteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11676-2> .

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

<http://zbw.eu/stw/descriptor/12416-2>
  rdfs:label "Einheitswert"@de, "Assessed value"@en ;
  skos:prefLabel "Einheitswert"@de, "Assessed value"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/11676-2> .

wd:Q820602
  rdfs:label "capital levy"@en, "Vermögensabgabe"@de ;
  skos:prefLabel "capital levy"@en, "Vermögensabgabe"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/11676-2> .

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

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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 ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://eurovoc.europa.eu/1325>
  rdfs:label "tax on capital"@en, "Vermögenssteuer"@de ;
  skos:prefLabel "tax on capital"@en, "Vermögenssteuer"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/11676-2> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://zbw.eu/stw/descriptor/11547-6>
  rdfs:label "Tax"@en, "Steuer"@de ;
  skos:prefLabel "Tax"@en, "Steuer"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/11676-2> .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

<http://zbw.eu/stw/descriptor/11682-0>
  rdfs:label "Vermögensbesteuerung"@de, "Vermögensteuergesetz"@de, "Wealth taxation"@en, "Vermögenssteuer"@de, "Vermögensteuer"@de, "Wealth tax"@en ;
  skos:prefLabel "Vermögensteuer"@de, "Wealth tax"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:broader <http://zbw.eu/stw/descriptor/11676-2> .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .