{"id":7355,"date":"2021-07-05T14:44:00","date_gmt":"2021-07-05T12:44:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?p=7355"},"modified":"2021-07-08T23:40:38","modified_gmt":"2021-07-08T21:40:38","slug":"internationale-unternehmensbesteuerung-die-schweiz-schliesst-sich-oecd-loesung-unter-bedingungen-an","status":"publish","type":"post","link":"https:\/\/steuerportal.ch\/fr\/2021\/07\/internationale-unternehmensbesteuerung-die-schweiz-schliesst-sich-oecd-loesung-unter-bedingungen-an\/","title":{"rendered":"Internationale Unternehmensbesteuerung: Die Schweiz schliesst sich OECD-L\u00f6sung unter Bedingungen an"},"content":{"rendered":"<p>Das Inclusive Framework der OECD mit aktuell 139 Mitgliedl&auml;ndern hat am 1. Juli 2021 Eckwerte zur k&uuml;nftigen Besteuerung von grossen, international t&auml;tigen Unternehmen ver&ouml;ffentlicht.<\/p><p>Die neuen Regeln sind in zwei S&auml;ulen gegliedert:<sup><a data-fnq id=\"fnq1\" href=\"#fn1\">1<\/a><\/sup><\/p><ul class=\"wp-block-list\"><li><strong>S&auml;ule 1:  Verschiebung von Besteuerungsrechten in Marktstaaten<\/strong><br>Unternehmen mit &uuml;ber 20 Milliarden Euro Jahresumsatz und &uuml;ber 10 Prozent Gewinnmarge m&uuml;ssen einen Teil ihres Gewinns im Marktgebiet versteuern. Gem&auml;ss EFD betrifft dies nur wenige Schweizer Grossunternehmen.<\/li><li><strong>S&auml;ule 2:  Mindeststeuersatz von 15 Prozent<\/strong> <br>&hellip; f&uuml;r international t&auml;tige Unternehmen mit einem Jahresumsatz von &uuml;ber 750 Millionen Euro. Diese Umsatzschwelle &uuml;bertreffen rund 200 Schweizer Unternehmen plus eine Vielzahl von Schweizer Tochtergesellschaften ausl&auml;ndischer Konzerne.<\/li><\/ul><p>Mehr als 130 Staaten und Gebiete haben einem neuen Zwei-S&auml;ulen-Plan zur Reform der internationalen Steuerregeln zugestimmt. Bis Ende 2021 will die OECD weitere Details erarbeiten.<\/p><p>Auch die Schweiz hat sich den Eckwerten trotz grosser Bedenken angeschlossen. Sie verlangt, dass bei der definitiven Ausgestaltung der Regeln die Interessen kleiner, innovativer L&auml;nder angemessen ber&uuml;cksichtigt und bei der Umsetzung die nationalen Gesetzgebungsverfahren respektiert werden. <\/p><p><\/p><div class=\"wp-block-sht-footnotes b-footnotes\">\n<h2 class=\"wp-block-heading\">Fussnoten<\/h2>\n\n\n\n<p id=\"fn1\" class=\"b-footnote\">Vgl. Mitteilung des EFD vom 1.7.2021, abrufbar unter <a href=\"https:\/\/www.admin.ch\/gov\/de\/start\/dokumentation\/medienmitteilungen.msg-id-84315.html\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.admin.ch\/gov\/de\/start\/dokumentation\/medienmitteilungen.msg-id-84315.html<\/a> (zuletzt besucht: 2.7.2021).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mehr als 130 Staaten und Gebiete haben einem neuen Zwei-S\u00e4ulen-Plan zur Reform der internationalen Steuerregeln zugestimmt. 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