The article is devoted to one of the most topical issues in translation studies, as evidenced by the increased interest of many linguists in it – the translation of non-equivalent vocabulary in German. The concepts of “lacuna” and “non-equivalent vocabulary” are defined with due regard to the works of many scholars. At the same time, it is noted that there is no unanimity in linguistics on this issue. Different scholars interpret the terms “non-equivalent vocabulary” and “lacuna” in different ways. A working definition has been generated according to which non-equivalent vocabulary is the concepts, objects and phenomena that exist in the source language and have neither partial nor full equivalents in the target language. The article is devoted to the peculiarities of lacunae translation in Ukrainian and German, translation issues are considered, and it is emphasised that translation theory is aimed at the fullest reproduction of the original in a foreign language environment.
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