Glossary
Glossary: websites, law and business
From BGB to VAT: terms and abbreviations around a small business website, domains and email, law, tax and funding, explained briefly and clearly.
In short and in plain language
On this page you will find special words. Below each word you see the start of what it means. Click on a word. Then you can read the whole text.
The words are sorted from A to Z. At the top you see the letters. Click on a letter. Then you jump to the words with this letter.
At the very bottom you find a link to the questions and answers and a link to contact us.
A
- ACM The Association for Computing Machinery is an international professional society for computer science. It organises scientific conferences and publishes papers and studies…
- AfA AfA is the German term for tax depreciation, which spreads the cost of a long-lived asset over its useful life. Official AfA tables list customary useful lives. Whether a website…
- AG An AG is a German stock corporation, a legal form for companies whose capital is divided into shares. It is run by a management board and supervised by a supervisory board. The…
- AGG The AGG is the German General Equal Treatment Act, which protects against discrimination, for example on grounds of gender, age, origin or disability. Among other things, it plays…
- AI AI refers to computer programs that analyse texts, images or questions and generate answers or content from them. AI matters for a website because assistants can read its content…
- Alt text An alt text describes the content of an image in words. Screen readers read it aloud, and it appears when an image does not load. Purely decorative images get an empty alt text so…
- AO The AO is the German Fiscal Code, which contains the general rules for taxation procedures. Among other things, it governs record keeping, notification duties towards the tax…
- API An API is a programming interface. Two programs use it to exchange data without anyone having to type anything in. One example is an online shop that passes orders on to an…
- ARC ARC is a method by which mail servers record the results of email checks when forwarding messages. This lets the recipient see that a message was genuine on its way, even if it…
- AV AV refers to the official German depreciation table for generally usable fixed assets. It lists the usual useful life of assets such as computers, furniture or vehicles. It…
B
- B2B B2B describes business between companies, as opposed to business with private customers. A website aimed at B2B customers addresses different questions, such as contacts…
- BAFA The BAFA is a German federal office that, among other tasks, administers federal funding programmes. Depending on the programme, small and medium-sized businesses can apply there…
- BDSG The BDSG is the German Federal Data Protection Act, which supplements the European General Data Protection Regulation in Germany. Among other things, it contains rules on handling…
- BF17 BF17 is the German scheme for accompanied driving, letting young learners drive with a registered companion before reaching adulthood. For driving schools, it is a common offer…
- BFSG The BFSG is the German Accessibility Strengthening Act. It implements a European Union directive on accessibility. Under it, many providers of products and services for consumers…
- BGB The BGB is the German Civil Code, the central statute of German private law. It governs contracts, sales, services and liability between people and businesses. For a small…
- BIBB The BIBB is the German Federal Institute for Vocational Education and Training, which researches and develops vocational training in Germany. Among other things, it publishes…
- BITV The BITV is a German ordinance on accessible information technology. It sets out how websites and apps of federal public bodies must be accessible. For companies, the BFSG usually…
- BIV The BIV is the German national association of the building cleaning trade. Among other things, it publishes industry reports and information on training and pay agreements. For…
- BMF The BMF is the German Federal Ministry of Finance, responsible for taxes and public finances. Its circulars explain how tax offices should apply tax laws. For a business these…
- BMLEH The BMLEH is the German federal ministry responsible for agriculture and food. Among other things, it publishes surveys on how people shop for food. For farm shops and food…
- BMWE The BMWE is the German Federal Ministry for Economic Affairs and Energy. Among other things, it is responsible for economic policy and many federal funding programmes for…
- BORA The BORA is the professional code of conduct for lawyers in Germany. Among other things, it sets out how lawyers may advertise and present themselves to the public. For a law firm…
- BRAK The BRAK is the German Federal Bar, the umbrella body of the regional bar associations. It represents the legal profession and publishes figures on admitted lawyers.
- BRAO The BRAO is the German Federal Lawyers' Act governing the legal profession. Among other things, it covers admission, professional duties and the limits of advertising. It…
- BSI The BSI is the German Federal Office for Information Security. It publishes warnings, recommendations and technical guidelines, for example on secure email communication. For…
- business expense A business expense is a cost incurred for the business, for example for materials, rent or advertising. It usually reduces taxable profit. The costs of building, maintaining and…
C
- CA A CA is a certification authority that issues digital certificates for websites. It confirms that an encrypted connection really belongs to the stated domain. In the CA/Browser…
- CLS CLS is a metric for how much the content of a page shifts unexpectedly while loading. It is one of the measures Google uses to assess the user experience of a page. Jumping text…
- CMS A CMS is a program that lets you maintain the content of your website yourself. You edit texts, images and pages in the browser without programming. The look of the site stays the…
- CNAME A CNAME is a record in the domain name system that points one name to another name. For example, a subdomain can point to the address of a service. It is among the records set…
- competition law Competition law governs how businesses may advertise and deal with each other, mainly through the German Act against Unfair Competition. It prohibits, for example, misleading…
- consent Consent is a person's voluntary, informed and unambiguous agreement, for example to the processing of their data. On websites it often concerns cookies, statistics services…
- Contrast Contrast is the difference in brightness between text and background. The WCAG set minimum values for it. Good contrast helps everyone, especially people with low vision or in…
- Cookie A cookie is a small text file that a website stores in the browser. Some cookies are needed for the site to work, for example for a shopping cart. For others, such as measuring…
- CSS CSS defines how a web page looks: colours, fonts, spacing and the arrangement of the content. Because the design is kept separate from the content, a page can adapt to the screen…
- CTA A CTA is a prompt on a website, such as a button to enquire or book. It shows visitors the next step and guides them towards the goal of the page.
- CV CV is short for curriculum vitae, an overview of a person's education, work history and skills. On a small business careers page it can be requested as an optional document. A…
- CW CW is a common abbreviation for calendar week, the consecutive numbering of the weeks of a year. A calendar week starts on Monday. Businesses use it for seasonal planning…
D
- DACH DACH is short for the German-speaking region made up of Germany, Austria and Switzerland. The letters come from the country codes of these states. The term matters for a website…
- data processing agreement A data processing agreement is a contract with a service provider that processes personal data on a business's instructions. Typical examples are hosts and newsletter services…
- DDG The DDG is the German Digital Services Act, a law for providers of digital services such as websites. Among other things, it sets out which provider details belong in the legal…
- DEHOGA DEHOGA is the German Hotel and Restaurant Association, the trade association of the hospitality industry in Germany. It represents restaurants, cafés, hotels and other businesses…
- DENIC DENIC is the central registry for internet addresses ending in .de. It keeps the register of all .de addresses and sets the rules for procedures such as moving an address to…
- DFV The DFV is the German Butchers' Association, the trade body of the butcher's craft. Among other things, it publishes figures on businesses and branches in the trade. For butcher's…
- DIHK The DIHK is the umbrella organisation of the regional German Chambers of Industry and Commerce. It represents commercial businesses towards politics and administration at federal…
- DIY DIY stands for doing something yourself instead of hiring a specialist. For websites it usually means a builder tool with which the business creates and maintains its pages on its…
- DKIM DKIM is a method that adds a digital signature from the sending domain to outgoing emails. The recipient can check whether the message was altered on the way. This supports the…
- DL-InfoV The DL-InfoV is the German Regulation on Information Obligations for Service Providers. It lists details that service providers should make available to their clients, such as…
- DMARC DMARC is a record in the Domain Name System that tells recipients how to handle emails that fail SPF and DKIM checks. It can also request reports on who sends mail in the name of…
- DNS The Domain Name System is the directory of the internet that translates domain names into the addresses of the responsible servers. Its records state where the website is hosted…
- Domain A domain is the name of a website on the internet, for example the part after “www.” in the address. It is registered with a registry and points to the server on which the website…
- DSA The Digital Services Act is a European Union regulation. It sets out obligations for online platforms and search services, for example on handling illegal content and on…
E
- EC EC stands for European Community, a predecessor of today's European Union. Older European directives and regulations still carry the abbreviation in their names, for example the…
- ECJ The ECJ is the highest court of the European Union and gives binding interpretations of EU law. Its rulings, for example on consent to cookies, shape how websites in all member…
- EGBGB The EGBGB is the Introductory Act to the German Civil Code and contains, among other things, information duties for online retail. It sets out what customers should be told before…
- environmental claim An environmental claim is an advertising statement that attributes a benefit for the environment or climate to a product, service or business. Strict rules against misleading…
- EStG The EStG is the German Income Tax Act. Among other things, it governs how profits are calculated and how purchases are depreciated over time. For a business it can determine how…
- EU The EU is a union of European states with common rules on trade, consumer protection and data protection. Many requirements for websites, for example on data protection or…
- EÜR The EÜR is a simplified German method of determining profit by comparing income and expenses. Many self-employed people, freelancers and small traders can use it instead of a…
F
- FAO The FAO is the German specialist lawyer regulation, a professional code for lawyers in Germany. It governs which specialist lawyer titles exist and the conditions for using them…
- FAQ FAQ stands for a collection of frequently asked questions with short answers. On a website, such a section answers typical customer questions before they call. Search engines and…
- FeV The FeV is the German Driving Licence Regulation. Among other things, it covers licence classes, tests and accompanied driving. It therefore sets important conditions for driving…
- fixed price A fixed price is a total amount agreed in advance for a clearly described service. Unlike billing by the hour, the sum is set before work begins, as long as the agreed scope does…
G
- GaLaBau GaLaBau is the common German short form for garden and landscape construction. Businesses in this trade plan, build and maintain gardens, green spaces, paths and outdoor areas…
- GbR A GbR is a German civil-law partnership, a simple legal form in which several people join together for a common purpose. It can be founded without minimum capital, and the…
- GDPR The GDPR is a regulation of the European Union. It governs when and how personal data may be processed, for example names, email addresses or IP addresses. On a website this…
- GDV The GDV is the German Insurance Association, the umbrella organisation of insurance companies in Germany. Among other things, it publishes surveys on cyber risks at small and…
- GEG The GEG is the former name of the German law on the energy demand and efficiency of buildings. Today it is called the Building Modernisation Act and still governs, among other…
- GEO GEO means preparing content so that AI assistants and AI search understand it and use it in their answers. This includes a clear structure, genuine answers to customer questions…
- GModG The GModG is the German Building Modernisation Act, the new name of the former Building Energy Act. It sets requirements for buildings and heating systems. It also contains rules…
- Google Business Profile The Google Business Profile is a free business listing that appears in that provider's search and maps. It shows details such as address, opening hours, photos, reviews and a link…
- GP A GP is a family doctor in general medicine. A GP practice is usually the first point of contact for patients with health questions.
H
- HDE The HDE is the German Retail Federation, the umbrella association of retail in Germany. It represents the interests of retailers and regularly publishes figures and surveys on…
- HGB The HGB is the German Commercial Code for merchants and trading companies. Among other things, it governs bookkeeping and valuation in annual accounts. It can matter for how the…
- hosting Hosting means providing storage space and technology on a server so that a website is permanently reachable on the internet. It often also includes email mailboxes, backups and…
- HR HR stands for human resources, the personnel function of an organisation. It covers tasks such as job adverts, applications, contracts and looking after staff. In small businesses…
- HTML HTML is the language every web page is made of. It defines what each part of the page is: heading, paragraph, list, link or image. Clean HTML is the basis for screen readers and…
- HTTP HTTP is the protocol browsers use to fetch web pages from a server. Without encryption, the data travels in plain text. Websites therefore usually rely on the encrypted variant…
- HTTPS HTTPS encrypts the data sent between browser and website. This way, others cannot read what you enter into a form, for example. Many browsers warn about pages without HTTPS with…
- HWG The HWG is the German Act on Advertising in the Healthcare Sector, covering medicines, treatments and medical procedures. It limits, for example, how treatment results may be…
- HwO The HwO is the German Crafts Code. Among other things, it sets out which crafts require a master craftsman's certificate and which do not.
I
- ICANN ICANN is a non-profit organisation that coordinates the allocation of domain names and internet addresses worldwide. Among other things, it sets rules for generic domain endings…
- ICF The International Coaching Federation is a worldwide professional association for coaches. It awards credentials, sets out ethical guidelines and publishes studies on the coaching…
- ICT ICT is the umbrella term for technology used to process and transmit information, such as computers, the internet, telephony and software. Statistical offices regularly survey how…
- IETF The IETF is an open international body that develops technical standards for the internet. Its documents are called RFCs and describe, for example, email procedures such as SPF…
- IFH IFH Köln is a German institute for retail research. Its data on sales and online shares are often cited in industry reports.
- IfM The IfM is a research institute in Bonn that studies small and medium-sized enterprises. Among other things, it publishes figures on start-ups, company sizes and the state of the…
- IHK An IHK is a German Chamber of Industry and Commerce, the regional self-governing body of commercial businesses. Traders are usually members and receive advice, guidance notes and…
- Impressum (legal notice) The Impressum states who is responsible for a website: name, address and ways to get in touch. Business websites in Germany need an Impressum that is easy to find.
- indexing Indexing means that a search engine fetches a page, analyses it and adds it to its search index. Only then can the page appear in search results. For new websites this can take…
- INP INP is a metric for how quickly a page visibly responds to clicks, taps or keyboard input. It is one of the measures Google uses to assess the user experience of a page. A…
- input tax Input tax is the VAT a business itself pays to suppliers and service providers. Businesses that charge VAT on their own invoices can usually offset it against the VAT they…
- ISO ISO is an international organisation that publishes standards for products, services and processes. Its standards describe, for example, requirements for information security or…
- IT IT is the umbrella term for computers, networks, software and the services used to process data. In a small business it includes things like computers, email, the website and…
- IVH The IVH is the German industry association of pet supply manufacturers. Among other things, it publishes figures on how many households keep dogs, cats and other pets. For dog…
K
- KBA The KBA is the German Federal Motor Transport Authority, responsible for road traffic and vehicles. Among other things, it keeps the central vehicle register and publishes…
- KDD KDD is the short name of an international scientific conference on analysing large amounts of data, organised by the computing society ACM. Papers presented there are reviewed by…
- KfW KfW is the development bank owned by the German federal government and the federal states. Among other things, it provides low-interest loans to founders and small businesses…
- KOFA The KOFA is a German competence centre that supports small and medium-sized businesses in finding and retaining skilled workers. Among other things, it publishes analyses of the…
- KUG The KUG is a German law that protects, among other things, the right to one's own image. It governs when photos of people may be published and when consent is needed. For a…
L
- landing page A landing page is a standalone page that visitors reach after clicking an ad or a link. It focuses on a specific offer and leads to a clear next step, such as an enquiry. For…
- LCP LCP is a metric for how quickly the largest visible element of a page has loaded, often an image or a heading. Search engines use it as a signal of user experience. For a small…
- LG An LG is a German regional court that decides larger civil disputes and appeals. Rulings by regional courts on websites, for example on embedded fonts or warning letters, show how…
- LMIDV The LMIDV is a German regulation that supplements and implements the European rules on food information. Among other things, it governs how information on loosely sold food can be…
- LMIV The LMIV is the EU regulation on the provision of food information to consumers. It covers details such as ingredients and substances that can cause allergies. Businesses that…
- LMZDV The LMZDV is the German Food Additives Implementing Regulation. Among other things, it governs how additives are declared for food sold loose. It can therefore matter for food…
- loading time Loading time is how long a page takes until it is visible and usable in the browser. Large images, many scripts and slow servers make it longer. Short loading times keep visitors…
M
- mandatory details Mandatory details are information that a law or regulation requires for certain purposes. On websites this mainly concerns the legal notice, prices, job adverts and information…
- MBO-Ä The MBO-Ä is the model professional code for doctors in Germany. The regional medical associations adopt it into their own professional codes. For a practice website it sets…
- meta description The meta description is a short text in a page's source code that summarises its content. Search engines often show it as the preview text below the title in search results. A…
- microenterprise A microenterprise is a very small business with few employees and low turnover or balance sheet total, as defined by the EU. Some laws provide relief or exemptions for such…
- minimum term The minimum term is the period a contract runs at least before it can be cancelled. It matters for ongoing services such as maintenance, hosting or a website subscription. Before…
- MStV The MStV is the German Interstate Media Treaty between the federal states on broadcasting and online media. Among other things, it governs when a responsible person should be…
- MwSt MwSt is the common German abbreviation for Mehrwertsteuer, the everyday name for value added tax. German prices and invoices often show it in notes such as incl. MwSt. Whether a…
- MX An MX record is an entry in the Domain Name System that states which server accepts email for a domain. Without a suitable record, mail sent to your own address does not arrive. A…
N
- NAP NAP stands for the name, address and phone number of a business. In local online marketing it means that these details are written the same way on the website, business profiles…
- NBank The NBank is the development bank of the German state of Lower Saxony. It provides grants and loans to businesses, self-employed people and municipalities, for example for…
- NIS NIS refers to European rules on network and information security intended to strengthen protection against cyberattacks. They set requirements for important services and…
O
- one-pager A one-pager is a website whose content sits on a single long page, divided into sections instead of subpages. The navigation jumps to the sections. It suits small businesses with…
- OP OP is the common German short form for an operation, meaning a surgical procedure. In healthcare, special rules can apply to advertising involving procedures. For practice…
- ÖPNV ÖPNV is the German term for local public transport, covering buses, trams, underground trains and regional trains. For practices, studios and shops, the connection to nearby stops…
P
- PAngV The PAngV is the German Price Indication Ordinance, which regulates how prices are to be stated to consumers. It sets out requirements for total prices, unit prices and notes on…
- PDF PDF is a widely used file format for documents that displays text, images and layout unchanged. It is well suited for printing and sending, but is often hard to read on a phone…
- PM PM is the German abbreviation for Pressemitteilung, a press release in which authorities, associations or companies announce news. Statistical offices often publish new figures…
- privacy policy The privacy policy tells visitors which personal data a website processes, for what purpose and on what legal basis. It also names the controller, the service providers used and…
- professional rules Professional rules are regulations that a professional chamber issues for its members, for example for doctors, dentists or lawyers. They govern professional duties and often how…
R
- Responsive design Responsive design means that a website adapts to the size of the screen. On a phone the content is stacked, on a large screen it often sits side by side. There is only one website…
- RFC An RFC is a publicly available document in which the Internet Engineering Task Force describes technical standards of the internet. Many rules for email, domains and web addresses…
- right of withdrawal The right of withdrawal allows consumers to cancel a contract concluded online or by phone within a set period without giving reasons. Anyone selling goods or services to…
- RVG The RVG is the German Lawyers' Remuneration Act, which governs how lawyers in Germany are paid. It sets out how fees for advice, correspondence and proceedings are calculated. For…
S
- Screen reader A screen reader is a program that reads the content of a page aloud or outputs it on a braille display. Blind and visually impaired people use it to operate websites. For this…
- SEO SEO covers all measures that help a website to be found more easily in search engines. These include suitable content, a clear page structure, short loading times and clean…
- SGB The SGB is the German Social Code, which brings together German social law in several books. The individual books cover areas such as health insurance, long-term care insurance…
- SHA SHA refers to a family of methods that calculate a short check value from any data. Such check values are used, for example, in certificates and in signing emails. Older variants…
- small-business rule The small-business rule is a special provision in German VAT law for businesses with low turnover. Those who use it usually charge no VAT on invoices and in return cannot reclaim…
- SME SME is the collective term for small and medium-sized enterprises. Many funding programmes, studies and advisory services are aimed specifically at this group. For a small…
- SPF SPF is a record in the domain name system that states which servers may send email for a domain. Receiving mailboxes check it so that forged senders stand out. A suitable record…
- SSL SSL is the common name for encrypting the connection between a browser and a website. Today its successor TLS is usually used, but the name SSL has stuck in everyday language. A…
- StVO The StVO is the German Road Traffic Regulations, the set of traffic rules for German roads. Among other things, it sets requirements for tyres in wintry road conditions. For car…
T
- T&C Terms and conditions are pre-drafted contract terms that a provider uses for many contracts. They cover matters such as delivery, payment and warranty. Online shops usually…
- TASL TASL is a rule of thumb for attributing images under a Creative Commons licence. It lists the title of the work, the author, the source and a link to the licence. This usually…
- TDDDG The TDDDG is a German law protecting privacy in digital services. Among other things, it governs when visitors must consent to cookies and similar technologies. For a website it…
- TLS TLS is the technical method that encrypts the connection between a browser and a website. It is the successor to SSL and is behind HTTPS and the padlock symbol in the browser. A…
- TMG The TMG was the former German Telemedia Act for online services and contained, among other things, the imprint requirement. It has been replaced by the German Digital Services…
- TR A TR is a technical guideline in which the German Federal Office for Information Security describes requirements for secure technology. It is generally a professional…
- TTDSG The TTDSG is the former name of the German law protecting privacy in online services. Today it is called the TDDDG. References to the TTDSG in privacy policies or cookie banners…
- TU A Technische Universität is a German university of technology focused on engineering and the natural sciences. Research institutes, suppliers and young companies often settle…
- TÜV A TÜV is a German technical inspection association that tests vehicles, installations and products for safety, among other things. In Germany, such organisations also conduct…
U
- UG The UG is a special form of the German limited liability company that can be founded with very little share capital. As with a GmbH, liability is generally limited to the…
- UNESCO UNESCO is the United Nations organisation for education, science and culture. Among other things, it maintains the World Heritage List of significant cultural and natural sites…
- unit price The unit price is the price per unit of quantity, for example per kilogram or per litre. German price rules often require it alongside the total price when goods are sold by…
- URL A URL is the address of a page or file on the internet. It appears in the address bar at the top of the browser. It consists of the protocol, for example https, the domain name…
- US US stands for the United States of America. On websites, the term often comes up in data protection when embedded services send data to servers in the United States.
- UStDV The UStDV is the German VAT Implementing Ordinance, which adds detailed rules to the VAT Act. Among other things, it covers simplified details on small-amount invoices. It can…
- UStG The UStG is the German Value Added Tax Act. Among other things, it governs when VAT applies to invoices and prices and when the small business scheme may apply. It can therefore…
- UWG The UWG is the German Act against Unfair Competition. It regulates which commercial practices and advertising claims count as unfair, such as misleading statements. For websites…
V
- VAT VAT stands for value added tax, the tax charged on the sale of goods and services. In prices and on invoices it often appears as a note such as plus VAT. Whether and at what rate…
- VAT ID A VAT ID is a separate identification number for businesses trading within the European Union. In Germany it is issued by the Federal Central Tax Office and differs from the…
- VAT identification number A VAT identification number is a separate identifier for businesses trading within the European Union. In Germany it is issued on application by the Federal Central Tax Office and…
W
- W3C The W3C is an international body that develops technical standards for the web. These include the guidelines for accessible web content. Many requirements for an accessible…
- warning letter A warning letter is a formal demand to stop a legal infringement, often combined with a cease-and-desist declaration and a cost claim. It can come from competitors, associations…
- WCAG The WCAG are international guidelines for accessible web content. They describe testable requirements, for example for contrast, for text alternatives to images and for keyboard…
- website builder A website builder is an online service for building a website yourself from ready-made templates and blocks, usually for a monthly fee. Getting started is easy, but design and…
- WLAN A WLAN is a wireless local network, for example at home, in an office or in a café. Mobile connections are often slower, so a fast-loading website matters. On public networks, an…
Z
- ZDK The ZDK is the German trade association for car dealerships and motor vehicle workshops. It represents the interests of these businesses and regularly publishes figures on the…
- ZV Bäckerhandwerk The ZV Bäckerhandwerk is the national umbrella association of craft bakeries in Germany. It represents the interests of these businesses and publishes figures on the state of the…
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