Laws, courts and authorities
EStG
Abbreviation for Einkommensteuergesetz
In short and in plain language
The EStG is the German law on income tax.
It says how profits are worked out. It also says how the cost of things you buy is spread over time.
For a business it can decide how the costs of a website count for tax.
Definition
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 the costs of a website are treated for tax purposes.