A lump sum (derived from Bausch , "thick piece", mhd .: bush , "bulge, arched") is an amount of money that compensates for a service that is made up of various individual items without specifying its average value.
Since the 19th century , the flat rate has been used as an expression of a rounded or rounded payment in the commercial area. The flat rate is also available in the official language . In the legal language of Austria, the word “lump sum” is also used for this.
In Austria the word is also used with neuter gender, as the flat rate . This use is primarily found in the relevant dictionaries, but it is also described as an exception.
In the tax area, a lump sum usually serves to simplify taxes : Proof of tax-deductible expenses is dispensed with by applying a lump sum (e.g. proof of travel costs by means of the distance lump sum ), the taxpayer is left with the collection and the tax administration the review of receipts saved. In certain cases, taxes can also be levied at a flat rate without taking personal circumstances into account . Flat rates can also be used in connection with a one-time payment or special remuneration. One example is social assistance , which is about in Germany in part by standard benefits are set flat rate. Flat rates for telecommunications services such as telephony and Internet access have also made the word flat rate popular.
Other contexts and meanings
- A flat rate is the billing of a service at a fixed price, regardless of the actual duration or frequency of use. For customers with a foreseeable exceedance of a certain usage threshold, the flat rate means cost savings. The advantage for the provider is less administrative effort and, in many cases, higher customer loyalty .
- A package holiday is generally understood to mean that all partial services of the holiday such as travel, accommodation, luggage transport and meals are booked in advance and included in the price, the holiday costs are thus completely covered and the individual amounts are not billed separately for the sake of simplicity.
- As an adjective or adverb , the word generally has a negative connotation, e.g. B. when speaking of generalizations as opposed to a differentiated approach.
- As a lump sum (as opposed to flat-rate) refers to the replacement of the accounting of individual prices for partial performance by a lump sum for all partial services. So z. For example, in the construction industry, offers for construction work according to quantities (e.g. square meters of masonry) for certain partial services or contracts are advertised at a flat rate. The cost of creating and checking the measurements after the order has been placed does not apply to the client and the contractor in the case of a lump sum.
- A colloquial derivation is often seen in the phrase " in bulk ".
- ↑ Info letter Business German edition 2006-10
- ↑ Federal Law Gazette II No. 221/2017, § 21d Motor Vehicle Act Implementation Ordinance.
↑ "is Austrian mostly neuter ...": DUDEN: How do you say in Austria? Dictionary of Austrian German. Bibliographisches Institut & FA Brockhaus, Mannheim 2009. ISBN 978-3-411-04984-4 . S. 275.
Austrian dictionary, 43rd edition: Österreichischer Bundesverlag, Vienna 2016. ISBN 978-3-209-08514-6 . P. 526.
- ↑ Oliver Pink: The one, the one, the package . In: Die Presse daily , November 2, 2010.