master.xml

<data>
  <language>DE</language>
</data>

master.xsl

<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" version="1.0">

  <xsl:output method="xml" indent="yes" />

  <xsl:template match="data">
  
    <input type="submit">

      <xsl:choose>
    
        <xsl:when test="language = 'EN'">
          <xsl:attribute name="value">Submit</xsl:attribute>
        </xsl:when>

        <xsl:when test="language = 'DE'">
          <xsl:attribute name="value">Einreichen</xsl:attribute>
            
        </xsl:when>
    
      </xsl:choose>
  
    </input>
    
  </xsl:template>

</xsl:stylesheet>