Glossary of terms used on this site

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Glossaries

Term Definition
i.c.w.

'in conjungtion with' or 'in Verbindung mit (abbr. i.V.m.)' This is a typical abbreviation in German legalese.

IBAN

International Bank Account Number (Internationale Bankkontennummer)

ICT

intracompany transfer

ICW
in conjunction with
hints that certain provisions of a statute need to be seen in the light of another provision (not nescessarily from the same statute)
II. BV
II. Berechnungsverordnung (Computation Ordinance) regulates the economic efficency calculation of production costs for dwelling. The range of application of this ordinanc is by statute only in subsidized housing construction. In practice, it is however typically stipulated in most template contracts.
ImSchG
Immissionsschutzgesetz [federal state] (Act on on Immission Protection)
input tax

(Vorsteuer) Such VAT that another business adds to its invoice. This is an advance to your own VAT bill at the end of the year.

InsO
Insovlenzordnung (Act on Insolvency)
IntKfzVO
Verordnung über den internationalen Kraftfahrzeugverkehr (Oridinance on International Automobile Traffic)
IRG

Gesetz über die internationale Rechtshilfe in Strafsachen (Act on International Mutual Assistance in Criminal Matters)