Lump sum

A flat rate ( derived from Bausch, " hunk ", MHG: bush, "Bead, curved ") is a sum of money by which a power, which is composed of different line items will be paid without specification according to their average value.

Since the 19th century, the lump sum is used as an expression of an up or down rounded payment in the commercial sector. In addition, the package is also in the official language.

In the tax field, a lump sum is usually the Tax Simplification: The proof of tax -deductible expenses is due to the approach of a lump sum is not necessary (eg, detection of travel costs by traveling allowance ), the taxpayer is the collection and the financial management saves the review of documents. Also taxes can be levied in certain cases without considering the individual circumstances with a flat tax rate. It can be spoken of packages in connection with a single payment or special remuneration. An example is social assistance benefits, which are set about in Germany in part by generally flat-rate benefits. Flat rates for telecommunications services such as telephony and Internet access have also made ​​the word " flat rate" popular.

More contexts and meanings:

• Flat rate is defined as the settlement of a performance at a fixed price, regardless of the actual duration or frequency of use. For customers with a foreseeable exceeds a certain threshold of use of the flat rate means a saving. The advantage for the seller is a lighter administrative burden and in many cases a higher customer loyalty.

• Under package holiday is generally understood that all partial performance of the holiday as the arrival, accommodation, luggage transport and meals booked in advance and are included in the price, the holiday costs are therefore fully covered and the individual amounts are not billed separately for simplicity.

• As an adjective or adverb, the word is sweeping often negative connotations, such as when of generalizations as opposed to a differentiated approach is mentioned.