Das Mehrwertsteuergesetz

8/7/2019 Das Mehrwertsteuergesetz

http://slidepdf.com/reader/full/das-mehrwertsteuergesetz 1/20

Benno Frei Das neue Mehrwertsteuergesetz (MWStG)



B E N N O F R E I

Das neueM ehrW ert St euer-Gesetz

Handbuchfür die Praxis

4.erweiterteund aktualisierte Auflage



4., überarbeitete, erweiterte und aktualisierte Auflage

Alle Rechte vorbehalten© 2010 Cosmos Verlag AG, 3074 Muri/BernUmschlag: Atelier Otto Kunz, 3012 BernDruck: Schlaefli & Maurer AG, 3800 InterlakenEinband: Schumacher AG, 3184 Schmitten

ISBN: 978-3-85621-194-3

www.cosmosverlag.ch



6HLW (UVFKHLQHQ GHU $XIODJH KDEHQ VLFK GDV 0:6W* LQNO 0:6W9 VRZGLH 9HUZDOWXQJVSUD[LV GHU (679 ZHVHQWOLFK ZHLWHUHQWZLFNHOW 'LH 0:6W LVW ]NRPSOH[HQ 0DWHULH JHZRUGHQ 'HU %XQGHVUDW EHDEVLFKWLJW GLH 0:6W ]X YHUHLFKHQ 3ROLWLVFKH XQG ZLUWVFKDIWOLFKH ,QWHUHVVHQ ZHUGHQ GLHVHV =LHO MHEHHLQIOXVVHQ 'LH *HVHW]HVUHIRUP HUIROJW LQ ]ZHL 7HLOHQ 0LW GHP QHXHQ 0:6W

ZLUG GHU 7HLO $ EHDEVLFKWLJWHV =LHO ©(QWODVWXQJ GHU 8QWHUQHKPJHVHW]W 'LH 8PVHW]XQJ HUIROJW DXIJUXQG SROLWLVFKHQ 'UXFNV VHKU NXU]IULVWPXVV GHVKDOE PLW HLQLJHQ 7XUEXOHQ]HQ JHUHFKQHW ZHUGHQ ,Q GLHVHP +DQGEVLQG GDV 0:6W* GLH 0:6W9 VRZLH HLQLJH ZLFKWLJH GHILQLWLYH 3XEOLNDWLRQHQ(679 GLH VLFK LQKDOWOLFK MHGRFK QRFK WHLOZHLVH lQGHUQ N|QQHQ EHU�FNVLFKW]LVLHUXQJHQ $QSDVVXQJHQ VRZLH bQGHUXQJHQ YRUEHKDOWHQ 'HU 7HLO % EHDEVLFWHV =LHO 9HUHLQIDFKXQJ GHU 0:6W ZLUG LP +HUEVW EHUHLWV LQ GHQ 5lWKDQGHOW 'LH 8PVHW]XQJ ZLUG MHGRFK QLFKW VR UDVFK P|JOLFK VHLQ $XIJUXQG

9HUlQGHUXQJVSUR]HVVHV LVW HV QRWZHQGLJ GDVV VLFK GLH VWHXHUSIOLFKWLJHQ 3XQG GLH %HUDWHU ODXIHQG PLW GLHVHU NRPSOH[HQ 0DWHULH EHVFKlIWLJHQ (V HUI$XWRU LPPHU PLW 6WRO] ZHQQ GLH /HVHUVFKDIW QDFK HLQHU 1HXDXIODJH YHUODQHXHQ ZHVHQWOLFK HUZHLWHUWHQ XQG DNWXDOLVLHUWHQ :HUN KDEH LFK GLH SUDYHUVWlQGOLFKH :HLVH EHLEHKDOWHQ (V ZDU MHGRFK XQP|JOLFK VlPWOLFKH 7KHPHQ3UREOHPEHUHLFKH LQ GLHVHP +DQGEXFK ]X EHKDQGHOQ ,FK KDEH PLFK DXI GLH ZHVOLFKVWHQ 7KHPHQ EHVFKUlQNW 'HWDLOOLHUWH +LQZHLVH VLQG GHQ 3XEOLNDWLRQH

$XIVWHOOXQJ DXI 6HLWH ]X HQWQHKPHQ $XV 9HUHLQIDFKXQJVJU �QGHQ ZLUG QXPlQQOLFKH 6SUDFKIRUP JHZlKOW

,FK P|FKWH HV QLFKW XQWHUODVVHQ GHU /HVHUVFKDIW I�U GDV ,QWHUHVVH DQ PHLQ]X GDQNHQ 'LH YLHOHQ SRVLWLYHQ 5 FNPHOGXQJHQ XQG $QUHJXQJHQ KDEHQ PLFK VWJHIUHXW XQG GD]X PRWLYLHUW HLQH QHXH $XIODJH ]X VFKUHLEHQ $XFK KDEH LVXFKW GLH UHLFKH %HUXIVSUD[LV XQG GLH 8QWHUULFKWVHUIDKUXQJHQ RSWLPDO LQHLQ]XEULQJHQ

'LHVHV %XFK VROO DXI HLQIDFKH SUD[LVQDKH :HLVH GLH $QZHQGXQJ GHV 0HKUZHUWVWHXHUJHVHW]HV 0:6W* LP EHUXIOLFKHQ $OOWDJ HUOHLFKWHUQ XQG GHQ LQWHQ 3HUVRQHQ HLQH ZHUWYROOH +LOIHVWHOOXQJ VHLQ =DKOUHLFKH *UDILNHQ XGLHVHV 9RUJHKHQ $QZHQGXQJVEHLVSLHOH JUDILVFKH 'DUVWHOOXQJHQ 7DEHOOHQ&KHFNOLVWHQ JHEHQ VlPWOLFKHQ VWHXHUSIOLFKWLJHQ 3HUVRQHQ ZHUWYROOH +LQZ%XFK HUVHW]W MHGRFK QLFKW GDV 6WXGLXP GHU 3XEOLNDWLRQHQ GHU (679 VRZLQGLYLGXHOOH %HUDWXQJ

9HU|IIHQWOLFKXQJHQ GHU (679 YLD ,QWHUQHW ©KWWS ZZZ HVWY DGPLQ FK ª JHEHGHP ZHUWYROOH XQG DNWXHOOH +LQZHLVH

3UD[LVEHLVSLHOH ]X ZLFKWLJHQ 7KHPHQ XQG )UDJHQ QDFK GHQ .DSLWHOQ HUP|JOLFKHV GHQ /HVHUQ VLFK LP 6HOEVWVWXGLXP ]X YHUWLHIHQ 'DV %XFK HLJQHW VLFKDXFK I�U GHQ /HKUXQWHUULFKW

)XQGLHUWH .HQQWQLVVH EHU GLH 0:6W YHUPLQGHUQ GDV 5LVLNR YRQ 6WHXHUQDFKWXQJHQ XQG IDOVFKHQ 6WHXHUSODQXQJHQ 'LHVHV +DQGEXFK VROO HLQH VROLGH *UKLH]X ELHWHQ

%HQQR )UHL

%UXQQHQ 6= 0lU]

Vorwort 5



$OOJHPHLQH %HVWLPPXQJHQ

9RULQIRUPDWLRQHQ(QWZLFNOXQJ GHU 0:6W6WHXHUVlW]H )DNWXULHUXQJVVlW]H$EUHFKQXQJVVlW]H9RUDXVVHW]XQJ I�U GLH $EUHFKQXQJ GHU 0:6W%HJULIIH6\VWHPDWLN

6WHXHUVXEMHNW

6WHXHUVXEMHNW ,QODQGOHLVWXQJHQ9HU]LFKW DXI GLH %HIUHLXQJ GHU 6WHXHUSIOLFKW6RQGHUUHJHOXQJHQ EHL GHU 6WHXHUSIOLFKW*HPHLQZHVHQ*UXSSHQEHVWHXHUXQJ5HFKWVIRUPlQGHUQGH 8PZDQGOXQJ QDFK )XV*%HJLQQ XQG (QGH GHU 6WHXHUSIOLFKW%HJLQQ GHU 6WHXHUSIOLFKW(QGH GHU 6WHXHUSIOLFKW0LWKDIWXQJ XQG 6WHXHUQDFKIROJH0LWKDIWXQJ6WHXHUQDFKIROJH6WHXHUVXEMHNW %H]XJVWHXHU6WHXHUVXEMHNW (LQIXKUVWHXHU)UDJHQ

6WHXHUREMHNW0LWWHOIO�VVH 1LFKW (QWJHOW6WHXHUEDUH /HLVWXQJHQ XQG 6RQGHUIlOOH9RQ GHU 6WHXHU DXVJHQRPPHQH /HLVWXQJHQ2SWLRQ I�U GLH 9HUVWHXHUXQJ GHU YRQ GHU 6WHXHU DXVJHQRPPHQHQ/HLVWXQJHQ9RQ GHU 6WHXHU EHIUHLWH /HLVWXQJHQ/LHIHUXQJHQ LQV $XVODQG ([SRUWOLHIHUXQJHQ'LHQVWOHLVWXQJHQ LP $XVODQG $XVODQGOHLVWXQJHQ/HLVWXQJHQ LP $XVODQG $XVODQGOHLVWXQJHQ%HVRQGHUKHLWHQ)UDJHQ

%HUHFKQXQJ XQG hEHUZlO]XQJ GHU 6WHXHU %HPHVVXQJVJUXQGODJH6WHXHUVlW]H5HFKQXQJVVWHOOXQJ XQG 6WHXHUDXVZHLV)UDJHQ

Inhaltsverzeichnis 7



8 Inhaltsverzeichnis

9RUVWHXHUDE]XJ 9RUVWHXHUDE]XJVNRUUHNWXUHQ

*UXQGVDW] HIIHNWLYHU ILNWLYHU 9RUVWHXHUDE]XJHIIHNWLYHU 9RUVWHXHUDE]XJILNWLYHU 9RUVWHXHUDE]XJ %H]XJ YRQ 8USURGXNWHQ %H]XJ YRQJHEUDXFKWHQ LQGLYLGXDOLVLHUEDUHQ EHZHJOLFKHQ *HJHQVWlQGHQ1DFKWUlJOLFKHU 9RUVWHXHUDE]XJ (LQODJHHQWVWHXHUXQJ LQIROJH1XW]XQJVlQGHUXQJ=XVDPPHQIDVVXQJ$XVVFKOXVV GHV $QVSUXFKV DXI 9RUVWHXHUDE]XJ9RUVWHXHUDE]XJVN�U]XQJ NRUUHNWXU EHL JHPLVFKWHU 9HUZHQGXQJ9RUVWHXHUDE]XJVN�U]XQJ9RUVWHXHUDE]XJVNRUUHNWXU

(LJHQYHUEUDXFK(QWQDKPH YRQ *HJHQVWlQGHQ(LJHQYHUEUDXFK LQIROJH 1XW]XQJVlQGHUXQJHQ6SH]LDOIlOOH 3ULYDWDQWHLO )DKU]HXJ $UEHLWHQ DQ %DXZHUNHQ1XW]XQJVlQGHUXQJHQ)UDJHQ

9HUDQODJXQJ XQG 9HUMlKUXQJ GHU 6WHXHUIRUGHUXQJ

*HVFKlIWVSHULRGHDEVFKOXVV6WHXHUSHULRGH$EUHFKQXQJVSHULRGH)LQDOLVLHUXQJVSHULRGH$EUHFKQXQJVIRUPXODUH$EUHFKQXQJVPHWKRGHQHIIHNWLYH $EUHFKQXQJVPHWKRGH$EUHFKQXQJ QDFK 6DOGRVWHXHUVlW]HQ$EUHFKQXQJ QDFK 3DXVFKDOVWHXHUVlW]HQ0HOGHYHUIDKUHQ$EUHFKQXQJVDUWHQ(QWVWHKXQJ GHU 6WHXHUIRUGHUXQJ8PVDW]VWHXHUQ XQG 9RUVWHXHUQ%H]XJVWHXHU(LQIXKUVWHXHU9HUMlKUXQJVIULVWHQ5HFKWVNUDIW GHU 6WHXHUIRUGHUXQJ9HUMlKUXQJVIULVWHQ5HFKWVNUDIW GHU 6WHXHUIRUGHUXQJ%HLVSLHO ©(UVWHOOHQ GHU 4XDUWDOVDEUHFKQXQJ ª)UDJHQ

%H]XJVWHXHU XQG (LQIXKUVWHXHU

%H]XJVWHXHU(LQIXKUVWHXHU6WHXHUREMHNW%HPHVVXQJVJUXQGODJH(QWVWHKXQJ GHU (LQIXKUVWHXHUVFKXOG5�FNHUVWDWWXQJ ZHJHQ :LHGHUDXVIXKU9HUODJHUXQJ GHU 6WHXHUHQWULFKWXQJ)UDJHQ



Inhaltsverzeichnis 9

9HUIDKUHQVUHFKW I�U GLH ,QODQG XQG GLH %H]XJVWHXHU

$OOJHPHLQH 9HUIDKUHQVEHVWLPPXQJHQ%HK|UGH I�U GLH (UKHEXQJ XQG GHQ (LQ]XJ6WHXHUYHUWUHWXQJ$XVNXQIWVSIOLFKW XQG $XVNXQIWVUHFKW$Q XQG $EPHOGXQJ DOV VWHXHUSIOLFKWLJH 3HUVRQ%XFKI�KUXQJ XQG $XIEHZDKUXQJ(LQUHLFKXQJ GHU $EUHFKQXQJ.RUUHNWXU YRQ 0lQJHOQ LQ GHU $EUHFKQXQJ )LQDOLVLHUXQJ0:6W &KHFNOLVWH *HVFKlIWVDEVFKOXVV.RQWUROOH(UPHVVHQVHLQVFKlW]XQJ

9HUHLQIDFKXQJHQ9HUI�JXQJV XQG 5HFKWVPLWWHOYHUIDKUHQ(QWULFKWXQJ GHU 6WHXHU 9HU]XJV]LQV6WHXHUHUODVV6LFKHUVWHOOXQJ/|VFKXQJ LP +DQGHOVUHJLVWHU)UDJHQ

6WUDIEHVWLPPXQJHQ

6WHXHUKLQWHU]LHKXQJ4XDOLIL]LHUWH 6WHXHUKLQWHU]LHKXQJ6WHXHUKHKOHUHL:LGHUKDQGOXQJ LP *HVFKlIWVEHWULHE

9HUOHW]XQJ YRQ 9HUIDKUHQVSIOLFKWHQ6HOEVWDQ]HLJH)UDJHQ

hEHUJDQJVEHVWLPPXQJHQ:DKOP|JOLFKNHLWHQ

hEHUJDQJVEHVWLPPXQJHQ:DKOP|JOLFKNHLWHQbQGHUXQJ GHU 6WHXHUVlW]H

$QKDQJ

/|VXQJHQ ]X GHQ )UDJHQ%XQGHVJHVHW] EHU GLH 0HKUZHUWVWHXHU 0:6W*

9HURUGQXQJ ]XP %XQGHVJHVHW] EHU GLH 0HKUZHUWVWHXHU0:6W99HURUGQXQJ EHU GLH +|KH GHU 6DOGRVWHXHUVlW]H6DFKYHU]HLFKQLV



10 Abkürzungsverzeichnis

$EV $EVDW]DE]JO DE]�JOLFK$* $NWLHQJHVHOOVFKDIW$UW $UWLNHO%* %UXWWRJHZLQQ%*( %XQGHVJHULFKWVHQWVFKHLG%U ,QIR %UDQFKHQ ,QIRUPDWLRQVEURVFK�UHQ GHU (679%VW %XFKVWDEH%9 %XQGHVYHUIDVVXQJ GHU 6FKZHL]HULVFKHQ (LGJHQRVVHQVFKDIWE]Z EH]LHKXQJVZHLVH'%* %XQGHVJHVHW] �EHU GLH GLUHNWH %XQGHVVWHXHUGJO GHUJOHLFKHQG K GDV KHLVVW'6 'LHQVWVWHOOH HLQHV *HPHLQZHVHQV((6W (LQODJHHQWVWHXHUXQJ()' (LGJHQ|VVLVFKHV )LQDQ]GHSDUWHPHQW(LGJ (LGJHQ|VVLVFKH(,', 9 9HURUGQXQJ EHU HOHNWURQLVFK EHUPLWWHOWH 'DWHQ XQG

,QIRUPDWLRQHQ(3 (LQVWDQGVSUHLV(679 (LGJHQ|VVLVFKH 6WHXHUYHUZDOWXQJ(9 (LJHQYHUEUDXFKHYWO HYHQWXHOOH[NO H[NOXVLYH(=9 (LGJHQ|VVLVFKH =ROOYHUZDOWXQJII XQG IROJHQGH)/ )�UVWHQWXP /LHFKWHQVWHLQ)RUP )RUPXODU

)U 6FKZHL]HU )UDQNHQ)XV* )XVLRQVJHVHW]*PE+ *HVHOOVFKDIW PLW EHVFKUlQNWHU +DIWXQJ*9$ *HElXGHYHUVLFKHUXQJVDQVWDOWLG5 LQ GHU 5HJHO,QIR ,QIRUPDWLRQVEURVFK�UHQ GHU (679LQNO LQNOXVLYH.$* .ROOHNWLYDQODJHQJHVHW].* .ROOHNWLYJHVHOOVFKDIW 3HUVRQHQJHVHOOVFKDIW.WR .RQWROLW /LWHUD/0* %XQGHVJHVHW] EHU /HEHQVPLWWHO XQG *HEUDXFKVJHJHQVWlQGH0LR 0LOOLRQ0:6W 0HKUZHUWVWHXHU0:6W* %XQGHVJHVHW] EHU GLH 0HKUZHUWVWHXHU

0:6W9 9HURUGQXQJ ]XP %XQGHVJHVHW] �EHU GLH 0HKUZHUWVWHXHU1U 1XPPHU25 6FKZHL]HULVFKHV 2EOLJDWLRQHQUHFKW2=' 2EHU]ROOGLUHNWLRQ3%9 3UHLVEHNDQQWJDEHYHURUGQXQJ3HUV JHV 3HUVRQHQJHVHOOVFKDIWS - SUR -DKUS 0W SUR 0RQDW5HJ 1U 5HJLVWHUQXPPHU GHU 0HKUZHUWVWHXHUUHVS UHVSHNWLYH



Abkürzungsverzeichnis 11

VHS VHSDUDWVRJ VRJHQDQQW6WSIO VWHXHUSIOLFKWLJH 3HUVRQHQ67:( 6WRFNZHUNHLJHQWXPX D XQWHU DQGHUHPX b XQG bKQOLFKHV86* 8PZHOWVFKXW]JHVHW]86W 8PVDW]VWHXHUXVZ XQG VR ZHLWHUX 8 XQWHU 8PVWlQGHQYJO YHUJOHLFKH926W 9RUVWHXHU926W$ 9RUVWHXHUDE]XJ

93 9HUNDXIVSUHLV96WU5 %XQGHVJHVHW] EHU GDV 9HUZDOWXQJVVWUDIUHFKW9Z9* %XQGHVJHVHW] �EHU GDV 9HUZDOWXQJVYHUIDKUHQ=$= ]HQWUDOLVLHUWHV $EUHFKQXQJVYHUIDKUHQ GHU =ROOYHUZDOWXQJ] % ]XP %HLVSLHO=* =ROOJHVHW]=*% 6FKZHL]HULVFKHV =LYLOJHVHW]EXFK=LII =LIIHU]/ ]XODVWHQ] =W ]XU]HLW



12 Publikationen ESTV (Stand 1. März 2010)

0:67 ,1)2

,QIR 0:6W LQ . �U]H XQG hEHUJDQJVLQIR,QIR 6WHXHUSIOLFKW,QIR *UXSSHQEHVWHXHUXQJ,QIR 6WHXHUREMHNW,QIR 6XEYHQWLRQHQ XQG 6SHQGHQ,QIR 2UW GHU /HLVWXQJVHUEULQJXQJ,QIR 6WHXHUEHPHVVXQJ XQG 6WHXHUVlW]H,QIR 3ULYDWDQWHLOH,QIR 9RUVWHXHUDE]XJ XQG 9RUVWHXHUNRUUHNWXUHQ,QIR 1XW]XQJVlQGHUXQJHQ,QIR 0HOGHYHUIDKUHQ

,QIR 6DOGRVWHXHUVlW]H,QIR 3DXVFKDOVWHXHUVlW]H,QIR %H]XJVWHXHU,QIR $EUHFKQXQJ XQG 6WHXHUHQWULFKWXQJ,QIR %XFKI �KUXQJ XQG 5HFKQXQJVVWHOOXQJ,QIR /HLVWXQJHQ DQ GLSORPDWLVFKH 9HUWUHWXQJHQ XQG LQWHUQDWLRQDOH

2UJDQLVDWLRQHQ,QIR 9HUJ�WXQJVYHUIDKUHQ,QIR 6WHXHUVDW]HUK|KXQJ SHU

0:67 %5$1&+(1 ,1)2

%U ,QIR 8USURGXNWLRQ XQG QDKH VWHKHQGH %HUHLFKH%U ,QIR *lUWQHU XQG )ORULVWHQ%U ,QIR 'UXFNHU]HXJQLVVH%U ,QIR %DXJHZHUEH%U ,QIR 0RWRUIDKU]HXJJHZHUEH%U ,QIR 'HWDLOKDQGHO%U ,QIR (OHNWUL]LWlW XQG (UGJDV LQ /HLWXQJHQ%U ,QIR +RWHO XQG *DVWJHZHUEH%U ,QIR 7UDQVSRUWZHVHQ%U ,QIR 7UDQVSRUWXQWHUQHKPXQJHQ GHV |IIHQWOLFKHQ XQG GHV WRXULVWLVFKHQ

9HUNHKUV%U ,QIR /XIWYHUNHKU%U ,QIR 5HLVHE�URV VRZLH .XU XQG 9HUNHKUVYHUHLQH%U ,QIR 7HOHNRPPXQLNDWLRQ XQG HOHNWURQLVFKH 'LHQVWOHLVWXQJHQ%U ,QIR )LQDQ]EHUHLFK%U ,QIR 9RUVWHXHUSDXVFKDOH I �U %DQNHQ%U ,QIR 9HUVLFKHUXQJVZHVHQ

%U ,QIR /LHJHQVFKDIWVYHUZDOWXQJ9HUPLHWXQJ XQG 9HUNDXI YRQ ,PPRELOLHQ%U ,QIR 5HFKWVDQZlOWH XQG 1RWDUH%U ,QIR *HPHLQZHVHQ%U ,QIR %LOGXQJ%U ,QIR *HVXQGKHLWVZHVHQ%U ,QIR +LOIVRUJDQLVDWLRQHQ VR]LDOWlWLJH XQG NDULWDWLYH (LQULFKWXQJHQ%U ,QIR .XOWXU%U ,QIR 6SRUW%U ,QIR )RUVFKXQJ XQG (QWZLFNOXQJ%U ,QIR %HWUHLEXQJV XQG .RQNXUVlPWHU



1 Allgemeines 13

$//*(0(,1( %(67,0081*(1

925,1)250$7,21(1

(QWZLFNOXQJ GHU 0:6W

1DFKIROJHQG VLQG GLH ZLFKWLJVWHQ JHVHW]OLFKHQ 6FKULWWH DXIJHI�KUW

(LQI�KUXQJ 0HKUZHUWVWHXHU,QNUDIWWUHWHQ GHU 9HURUGQXQJ EHU GLH 0HKUZHUWVWHXHU 0:6W9

YRP

,QNUDIWVHW]XQJ HLQHV 6RQGHUVDW]HV YRQ I �U GLH %HVWHXHUXQJ G%HKHUEHUJXQJVOHLVWXQJHQ hEHUQDFKWXQJ PLW )U�KVW�FN

EHIULVWHW ELV

(UK|KXQJ GHU 6WHXHUVlW]H 1RUPDOVDW] YRQ DXI6RQGHUVDW]5HGX]LHUWHU 6DW]

YRQ DXIYRQ DXI

'HU 6RQGHUVDW] ] =W ZLUG ELV YHUOlQJHUW

,QNUDIWWUHWHQ GHV %XQGHVJHVHW]HV EHU GLH 0HKUZHUWVWHXHU 0:YRP EHIULVWHW ELV

(UK|KXQJ GHU 6WHXHUVlW]H1RUPDOVDW]6RQGHUVDW]5HGX]LHUWHU 6DW]

YRQ DXIYRQ DXIYRQ DXI


9HUOlQJHUXQJ GHV 0:6W* ELV


,QNUDIWWUHWHQ GHV %XQGHVJHVHW]HV �EHU GLH 0HKUZHUWVWHXHU0:6W* YRP


(UK|KXQJ GHU 6WHXHUVlW]H 1RUPDOVDW] YRQ DXI6RQGHUVDW]

5HGX]LHUWHU 6DW]YRQ DXIYRQ DXI



14 1 Allgemeines

6WHXHUVlW]H )DNWXULHUXQJVVlW]H $EUHFKQXQJVVlW]H

$XV GHU QDFKIROJHQGHQ 7DEHOOH LVW HUVLFKWOLFK ZLH VLFK GLH 6WHXHUVlW]H )DNWXULHUXQJVVlW]HLQ GHU 9HUJDQJHQKHLW HQWZLFNHOW KDEHQ 'LH HQWVSUHFKHQGHQ /HLVWXQJHQ N|QQHQ GHP $UW 0:6W* HQWQRPPHQ ZHUGHQ

7DEHOOH

=HLWSXQNWDE

1XOOVDW] 5HGX]6DW]

6RQGHUVDW]1RUPDOVDW]

$XV GHU QDFKIROJHQGHQ 7DEHOOH LVW HUVLFKWOLFK ZLH VLFK GLH $EUHFKQXQJVVlW]H6DOGRVWHXHUVlW]H 3DXVFKDOVWHXHUVlW]H LQ GHU 9HUJDQJHQKHLW HQWZLFNHOW KDEHQ

:HLWHUH (LQ]HOKHLWHQ N|QQHQ GHU 9HURUGQXQJ ]X GHQ 6DOGRVWHXHUVlW]HQ HQWQRPPHQ ZHUGHQ

7DEHOOHDE DE DE DE DE

EHL HIIHNWLYHU $EUHFKQXQJVPHWKRGH HQWVSUHFKHQ VLH DXFK GHQ $EUHFKQXQJVVlW]HQYRQ GHU 6WHXHU DXVJHQRPPHQH /HLVWXQJHQ $UW 0:6W* YRQ GHU 6WHXHU EHIUHLWH

/HLVWXQJHQ $UW 0:6W*



1 Allgemeines 15

9RUDXVVHW]XQJ I�U GLH $EUHFKQXQJ GHU 0:6W

:HU VWHXHUSIOLFKWLJ LVW

GHU KDW GLH DXI VHLQHQ HLJHQHQ 8PVlW]HQ JHVFKXOGHWH 6WHXHU ]X EHUHF�EHUZlO]W VLH DEHU DXI VHLQH $EQHKPHU 'HP %XQG EH]DKOW HU GHQ 6WHXHUEHWGHU VLFK QDFK $E]XJ GHU 9RUVWHXHUQ HUJLEW 6HOEVWYHUDQODJXQJVVWHXHU

:HU QLFKW VWHXHUSIOLFKWLJ LVW

GHU KDW VHLQH HLJHQHQ 8PVlW]H QLFKW ]X YHUVWHXHUQ 'DI�U EOHLEW LKPVWHXHU KDIWHQ

9LHU %HGLQJXQJHQ P�VVHQ NXPXODWLY HUI�OOW VHLQGDPLW GLH 0HKUZHUWVWHXHU JHVFKXOGHW LVW

'LH 6WHXHU EH]ZHFNW GLH %HVWHXHUXQJ GHV QLFKW XQWHUQHKPHULVFKHQ (QGYHUELP ,QODQG $UW $EV 0:6W* $UW $EV 0:6W* YRUEHKDOWHQ

67(8(568%-(.7

VWHXHUSIOLFKWLJH3HUVRQ

806$7=$57

7(55,725,$/,7b7

6 7 ( 8( 52% - ( . 7

VWHXHUEDUH/HLVWXQJHQ

2UW GHU /HLVWXQJVHUEULQJXQJ LP ,QODQG

NHLQ 6WHXHUEHIUHLXQJVWDWEHVWDQGRGHU ([SRUW



16 1 Allgemeines

%(*5,))( $UW XQG

,QODQG

'DV VFKZHL]HULVFKH 6WDDWVJHELHW PLW GHQ =ROODQVFKOXVVJHELHWHQ QDFK $UWGHV =ROOJHVHW]HV YRP 0lU]

=ROOLQODQG %�VLQJHQ

&DPSLRQH G¶,WDOLD

$OV ,QODQG JHOWHQ GDV *HELHW GHU6FKZHL] GDV)�UVWHQWXP /LHFKWHQVWHLQHUKHEWGLH 6WHXHUQ VHOEVW GLH GHXWVFKH (QNODYH%�VLQJHQ GLH LWDOLHQLVFKH (QNODYH&DPSLRQH GLH7DOVFKDIW 6DPQDXQ XQG 6DPSXRLU *HPHLQGHQ 6DPQDXQ XQG7VFKOLQ QXU I�U 'LHQVWOHLVWXQJHQ $UW 0:6W*

*HJHQVWDQG

%HZHJOLFKH XQG XQEHZHJOLFKH 6DFKHQ VRZLH (OHNWUL]LWlW *DV :lUPH .lOWH XQGbKQOLFKHV¾ EHZHJOLFK *HJHQVWDQG HLQHV )DKUQLVNDXIHV RGHU (QHUJLHOLHIHUXQJ¾ XQEHZHJOLFK /LHJHQVFKDIWHQ *HElXGH XQG 7HLOH GDYRQ

/HLVWXQJ

'LH (LQUlXPXQJ HLQHV YHUEUDXFKVIlKLJHQ ZLUWVFKDIWOLFKHQ :HUWHV DQ HLQH 'ULWWSHUVRQ LQ (UZDUWXQJ HLQHV (QWJHOWV DXFK ZHQQ VLH YRQ *HVHW]HV ZHJHQ RGHU DXIJUXQGEHK|UGOLFKHU $QRUGQXQJ HUIROJW

/LHIHUXQJ

9HUVFKDIIHQ GHU %HIlKLJXQJ LP HLJHQHQ 1DPHQ EHU HLQHQ *HJHQVWDQG ZLUWVFKDIWOLFK ]X YHUI�JHQ

6DPQDXQ

)�UVWHQWXP/LHFKWHQVWHLQ



1 Allgemeines 17

$EOLHIHUQ HLQHV *HJHQVWDQGHV DQ GHP $UEHLWHQ EHVRUJW ZRUGHQ VLQG DXFGLHVHU *HJHQVWDQG GDGXUFK QLFKW YHUlQGHUW VRQGHUQ EORVV JHSU �IW JHHLFOLHUW LQ GHU )XQNWLRQ NRQWUROOLHUW RGHU LQ DQGHUHU :HLVH EHKDQGHOW Z

hEHUODVVHQ HLQHV *HJHQVWDQGHV ]XP *HEUDXFK RGHU ]XU 1XW]XQJ

'LHQVWOHLVWXQJ

-HGH /HLVWXQJ GLH NHLQH /LHIHUXQJ LVW (LQH 'LHQVWOHLVWXQJ OLHJW DXFK YRU¾ LPPDWHULHOOH :HUWH XQG 5HFKW �EHUODVVHQ ZHUGHQ¾ HLQH +DQGOXQJ XQWHUODVVHQ RGHU HLQH +DQGOXQJ E]Z HLQ =XVWDQG JHGXOG

(QWJHOW

9HUP|JHQVZHUW GHQ GHU (PSIlQJHU RGHU DQ VHLQHU 6WHOOH HLQH 'ULWWSHUVRQ I(UKDOW HLQHU /HLVWXQJ DXIZHQGHW

+RKHLWOLFKH 7lWLJNHLW

7lWLJNHLW HLQHV *HPHLQZHVHQV GLH QLFKW XQWHUQHKPHULVFKHU 1DWXU LVWQLFKW PDUNWIlKLJ LVW XQG QLFKW LP :HWWEHZHUE PLW 7lWLJNHLWHQ SULYDWHU $QEVHOEVW ZHQQ GDI�U *HE�KUHQ %HLWUlJH RGHU VRQVWLJH $EJDEHQ HUKREHQ ZHUGHQ

(QJ YHUEXQGHQH 3HUVRQHQ

'LH ,QKDEHU YRQ PDVVJHEHQGHQ %HWHLOLJXQJHQ DQ HLQHP 8QWHUQHKPHQ RGHU LKQDKH VWHKHQGH 3HUVRQHQ (LQH PDVVJHEHQGH %HWHLOLJXQJ OLHJW YRU ZHQ6FKZHOOHQZHUWH JHPlVV $UW '%*�EHUVFKULWWHQ ZHUGHQ RGHU ZHQQ HLQH HQWVSUHFKHQGH %HWHLOLJXQJ DQ HLQHU 3HUVRQHQJHVHOOVFKDIW YRUOLHJW

6SHQGH

)UHLZLOOLJH =XZHQGXQJ LQ GHU $EVLFKW GHQ (PSIlQJHU ]X EHUHLFKHUQ RKQH (UZWXQJ HLQHU *HJHQOHLVWXQJ LP PHKUZHUWVWHXHUOLFKHQ 6LQQH (LQH =XZHQGXQDXFK GDQQ DOV 6SHQGH ZHQQ GLH =XZHQGXQJ LQ HLQHU 3XEOLNDWLRQ LQ QHXWUDHLQPDOLJ RGHU PHKUPDOLJ HUZlKQW ZLUG VHOEVW ZHQQ GDEHL GLH )LUPD RGHU GDGHV 6SHQGHUV YHUZHQGHW ZLUG %HLWUlJH YRQ 3DVVLYPLWJOLHGHUQ VRZLH YRQDQ 9HUHLQH RGHU DQ JHPHLQQ �W]LJH 2UJDQLVDWLRQHQ ZHUGHQ GHQ 6SHQGHQ JOHLFKVWHOOW

8QNODU LVW GLH PHKUZHUWVWHXHUOLFKH %HKDQGOXQJ GHV $UW $EV =LIIG K RE GLH %HNDQQWPDFKXQJVOHLVWXQJHQ GLH JHPHLQQ �W]LJH 2UJDQLVDWLRQH

PLQGHVWHQV DP *UXQG RGHU 6WDPPNDSLWDO RGHU PLQGHVWHQV DP *HZLQQ XQGGHQ 5HVHUYHQ RGHU %HWHLOLJXQJVUHFKWHQ LP 9HUNHKUVZHUW YRQ PLQGHVWHQV )U 0LRhEHUJDQJVLQIR ©0:6W LQ . U]H XQG hEHUJDQJVLQIRª 7HLO ,, =LII



18 1 Allgemeines

JXQVWHQ 'ULWWHU RGHU 'ULWWH ]XJXQVWHQ JHPHLQQ �W]LJHU 2UJDQLVDWLRQHQ HUEUYRQ GHU 6WHXHU DXVJHQRPPHQ VLQG 9HUPXWOLFK KDQGHOW HV VLFK EHL GLHVHNDQQWPDFKXQJVOHLVWXQJHQ XP /HLVWXQJHQ GLH EHU GLH HLQPDOLJH RGHU PHKUPDO3XEOLNDWLRQ LQ QHXWUDOHU )RUP KLQDXVJHKHQ

*HPHLQQ�W]LJH 2UJDQLVDWLRQ

2UJDQLVDWLRQ GLH GLH 9RUDXVVHW]XQJHQ HUI �OOW ZHOFKH JHPlVV $UW %VWI�U GLH GLUHNWH %XQGHVVWHXHU JHOWHQ

5HFKQXQJ

-HGHV 'RNXPHQW PLW GHP JHJHQ �EHU HLQHU 'ULWWSHUVRQ EHU GDV (QWJHOW I �U HL/HLVWXQJ DEJHUHFKQHW ZLUG JOHLFKJ�OWLJ ZLH GLHVHV 'RNXPHQW LP *HVFKlIWVYHUNEH]HLFKQHW ZLUG

1DFKIROJHQG VLQG ZHLWHUH ZLFKWLJH %HJULIIH HUOlXWHUW

6WHXHUSHULRGH

$OV 6WHXHUSHULRGH JLOW GDV .DOHQGHUMDKU 'DV *HVFKlIWVMDKU NDQQ HUVW ]XVSlWHUHQ =HLWSXQNW DOV 6WHXHUSHULRGH KHUDQJH]RJHQ ZHUGHQ $UW XQG $U0:6W* YRUDXVVLFKWOLFK DE

2UW GHU /LHIHUXQJ

$OV 2UW HLQHU /LHIHUXQJ JLOW GHU 2UW DQ GHP¾ VLFK GHU *HJHQVWDQG ]XP =HLWSXQNW GHU 9HUVFKDIIXQJ GHU %HIlKLJXQJ EHU L

ZLUWVFKDIWOLFK ]X YHUI�JHQ GHU $EOLHIHUXQJ RGHU GHU hEHUODVVXQJ ]XP *HEUDXRGHU ]XU 1XW]XQJ EHILQGHW

¾ GLH %HI|UGHUXQJ RGHU 9HUVHQGXQJ GHV *HJHQVWDQGHV ]XP $EQHKPHU RGHU LQGHVVHQ $XIWUDJ ]X HLQHU 'ULWWSHUVRQ EHJLQQW

$OV 2UW GHU /LHIHUXQJ YRQ (OHNWUL]LWlW XQG (UGJDV LQ /HLWXQJHQ JLOW GHU 2UWGHU (PSIlQJHU GHU /LHIHUXQJ GHQ 6LW] GHU ZLUWVFKDIWOLFKHQ 7lWLJNHLW RGHU HLQWULHEVVWlWWH KDW I �U ZHOFKH GLH /LHIHUXQJ HUEUDFKW ZLUG RGHU LQ (UPDQJHOVROFKHQ 6LW]HV RGHU HLQHU VROFKHQ %HWULHEVVWlWWH GHU :RKQRUW RGHU GHUGHP DXV HU WlWLJ ZLUG $UW 0:6W*



1 Allgemeines 19

2UW GHU 'LHQVWOHLVWXQJ

'HU $UW 0:6W* EHVWLPPW GHQ 2UW GHU HUEUDFKWHQ 'LHQVWOHLVWXQJHQ

'LHQVWOHLVWXQJHQ

2UW GHV/HLVWXQJVHUEULQJHUV

$UW $EV%VW D E 0:6W*

'LHQVWOHLVWXQJHQ GLH W\SLVFKHUZHLVH XQPLWWHOEDU JHJHQ�EHU SK\VLVFK DQZHVHQGHQ QDW�UOLFKHQ 3HUVRQHQHUEUDFKW ZHUGHQ DXFK ZHQQ VLH DXVQDKPVZHLVH DXVGHU )HUQH HUEUDFKW ZHUGHQ +HLOEHKDQGOXQJHQ 7KHUDSLHQ 3IOHJHOHLVWXQJHQ .|USHUSIOHJH (KH )DPLOLHQ

XQG /HEHQVEHUDWXQJ 6R]LDOOHLVWXQJHQ XQG 6R]LDOKLOIHOHLVWXQJHQ VRZLH .LQGHU XQG -XJHQGEHWUHXXQJ

'LHQVWOHLVWXQJHQ YRQ 5HLVHE�URV XQG 2UJDQLVDWRUHQYRQ 9HUDQVWDOWXQJHQ

2UW GHU7lWLJNHLW

$UW $EV%VW Fí H 0:6W*

'LHQVWOHLVWXQJHQ DXI GHP *HELHW GHU .XOWXU GHU . QVWH GHV 6SRUWV GHU :LVVHQVFKDIW GHV 8QWHUULFKWV G8QWHUKDOWXQJ RGHU lKQOLFKHQ /HLVWXQJHQ

*DVWJHZHUEOLFKH /HLVWXQJHQ

3HUVRQHQEHI|UGHUXQJVOHLVWXQJHQ

2UW GHUJHOHJHQHQ 6DFKH

$UW $EV%VW I 0:6W*

'LHQVWOHLVWXQJHQ LP =XVDPPHQKDQJ PLW HLQHP *UXQGVW�FN 9HUPLWWOXQJ 9HUZDOWXQJ %HJXWDFKWXQJ XQG6FKlW]XQJ GHV *UXQGVW �FNHV 'LHQVWOHLVWXQJHQ LP=XVDPPHQKDQJ PLW GHP (UZHUE RGHU GHU %HVWHOOXQJYRQ GLQJOLFKHQ 5HFKWHQ DP *UXQGVW �FN $UFKLWHNWXU,QJHQLHXU XQG %DXDXIVLFKWVOHLVWXQJHQ hEHUZDFKXQJYRQ *UXQGVW �FNHQ XQG *HElXGHQ VRZLH %HKHUEHUJXQJVOHLVWXQJHQ

%HVWLPPXQJVRUW$UW $EV

%VW J 0:6W*

'LHQVWOHLVWXQJHQ LP %HUHLFK GHU LQWHUQDWLRQDOHQ (QWZLFNOXQJV]XVDPPHQDUEHLW XQG GHU KXPDQLWlUHQ +LOIH

2UW GHV/HLVWXQJVHPSIlQJHUV$UW $EV 0:6W*

$XIIDQJDUWLNHO

,PPDWHULHOOH 5HFKWH :HUEHOHLVWXQJHQ /HLVWXQJHQ YRQ%HUDWHUQ 7UHXKlQGHUQ $QZlOWHQ XVZ 'DWHQYHUDUEHLWXQJ 3HUVRQDOYHUOHLK :DUHQEHI|UGHUXQJVOHLVWXQJHQ(QWVRUJXQJVOHLVWXQJHQ

8P :HWWEHZHUEVYHU]HUUXQJHQ GXUFK 'RSSHOEHVWHXHUXQJHQ RGHU 1LFKWEHVWHXHUJHQ EHL JUHQ]�EHUVFKUHLWHQGHQ /HLVWXQJHQ ]X YHUPHLGHQ NDQQ GHU %XQGHVUDPlVV $UW 0:6W* GLH $EJUHQ]XQJ ]ZLVFKHQ /LHIHUXQJHQ XQG 'LHQVWOHLVWXQJHQ



20 1 Allgemeines

DEZHLFKHQG YRQ $UW 0:6W* UHJHOQ VRZLH GHQ 2UW GHU /HLVWXQJVHUEULQJXQJ DEZHLFKHQG YRQ GHQ $UW XQG 0:6W* EHVWLPPHQ (LQH %HI|UGHUXQJVOHLVWXQJ OLHJWJHPlVV $UW 0:6W9 DXFK YRU ZHQQ HLQ %HI|UGHUXQJVPLWWHO PLW %HGLHQXQJVSHUVRQDO ]X %HI|UGHUXQJV]ZHFNHQ ]XU 9HUI�JXQJ JHVWHOOW ZLUG

(LQ ZLFKWLJHU %HJULII ZXUGH LP $UW 0:6W* QLFKW EHKDQGHOW (V KDQGHOW VLFK XPGHQ %HJULII ©8QWHUQHKPHQª

8QWHUQHKPHQ

*HPlVV $UW $EV 0:6W* EHWUHLEW HLQ 8QWHUQHKPHQ ZHU

¾ HLQH DXI GLH QDFKKDOWLJH (U]LHOXQJ YRQ (LQQDKPHQ DXV /HLVWXQJHQ DXVJHULFKWHWHEHUXIOLFKH RGHU JHZHUEOLFKH 7lWLJNHLW VHOEVWlQGLJ DXV�EW XQG

¾ XQWHU HLJHQHP 1DPHQ QDFK DXVVHQ DXIWULWW

:DV I�U /HLVWXQJHQ GDUXQWHUIDOOHQ LVW QLUJHQGV JHUHJHOW $XV GHQ *HVHW]HVDUWLNHOQN|QQHQ MHGRFK IROJHQGH /HLVWXQJHQ GHU XQWHUQHKPHULVFKHQ 7lWLJNHLW ]XJHRUGQHWZHUGHQ¾ VWHXHUEDUH /HLVWXQJHQ ]XP 9RUVWHXHUDE]XJ EHUHFKWLJW¾ VWHXHUEHIUHLWH /HLVWXQJHQ ]XP 9RUVWHXHUDE]XJ EHUHFKWLJW¾ YRQ GHU 6WHXHU DXVJHQRPPHQH /HLVWXQJHQ QLFKW ]XP 9RUVWHXHUDE]XJ EHUHFK

WLJW

:HQQ HLQ 8QWHUQHKPHQ QXU YRQ GHU 6WHXHU DXVJHQRPPHQH /HLVWXQJHQ RKQH2SWLRQ HUEULQJW LVW VLH QDFK $UW 0:6W* DXFK XQWHUQHKPHULVFK WlWLJ

6\VWHPDWLVFK EHWUDFKWHW LVW HLQH 6WHXHUSIOLFKW UHVS HLQ 9HU]LFKW DXI GLH %HIUHLXYRQ GHU 6WHXHUSIOLFKW EHL 8QWHUQHKPHQ GLH QXU YRQ GHU 6WHXHU DXVJHQRPPHQH/HLVWXQJHQ RKQH 2SWLRQ HLQEULQJHQ QLFKW P|JOLFK ZHLO NHLQH 8PVDW]VWHXHUQ XQGNHLQH 9RUVWHXHUQ ]X GHNODULHUHQ VLQG *HPlVV $UW $EV 0:6W* XQG $UW0:6W* EHVWHKW EHL YRQ GHU 6WHXHU DXVJHQRPPHQHQ /HLVWXQJHQ RKQH 2SWLRQNHLQ $QVSUXFK DXI GHQ 9RUVWHXHUDE]XJ 'HU +LQZHLV LQ $UW $EV 0:6W* GLH6WHXHU EH]ZHFNW GLH %HVWHXHUXQJ GHV QLFKW XQWHUQHKPHULVFKHQ (QGYHUEUDXFKV LP,QODQG VWHKW LP :LGHUVSUXFK ]XP $UW $EV 0:6W* G K GDV 0:6W* NHQQWDXFK GLH %HVWHXHUXQJ GHU XQWHUQHKPHULVFKHQ ,QYHVWLWLRQHQ $XIZHQGXQJHQ EHL/HLVWXQJHQ GLH YRQ GHU 6WHXHU DXVJHQRPPHQ VLQG XQG QLFKW RSWLHUW ZXUGH XQHFKWEHIUHLWH /HLVWXQJHQ

'HU $UW $EV 0:6W* PXVV DXV 6LFKW GHU 5HFKWVVLFKHUKHLW ZLH IROJW JHlQGHUWZHUGHQ 6WHXHUSIOLFKWLJ LVW ZHU XQDEKlQJLJ YRQ 5HFKWVIRUP =ZHFN XQG *HZLQQDEVLFKW HLQ 8QWHUQHKPHQ EHWUHLEW YRUVWHXHUDE]XJVEHUHFKWLJW LVW XQG QLFKW QDFK $U

$EV 0:6W* YRQ GHU 6WHXHUSIOLFKW EHIUHLW LVW =XGHP LVW GHU $UW $EV0:6W* ]X SUl]LVLHUHQ

1LFKW DOV XQWHUQHKPHULVFKH /HLVWXQJHQ JHOWHQ KRKHLWOLFKH 7lWLJNHLWHQ 0LWWHOIO �VVHQDFK $UW $EV 0:6W* WHLOZHLVH SULYDWH =ZHFNH

Das Mehrwertsteuergesetz

Documents

Transcript of Das Mehrwertsteuergesetz