Terms for subject Law containing payment of tax

English	German
to be held jointly and severally liable for payment of the tax	die Steuer gesamtschuldnerisch zu entrichten haben
fractioned payment of value added tax	fraktionierte Zahlung der Mehrwertsteuer
maturing of liability for payment of the tax	Faelligkeit der Steuer
right to opt for payment of tax	nach der Steuer optieren können