Tax, law and standards
EStG
Abbreviation for Einkommensteuergesetz
In short and in plain language
The EStG is the German law on income tax.
It says, for example, which costs a firm may take off its taxable profit.
This applies, for example, to gifts for customers and partners.
Definition
The EStG is the German Income Tax Act. Among other things, it governs which business expenses a company may deduct, for example for gifts to business partners.