{"id":16398,"date":"2023-06-30T01:11:45","date_gmt":"2023-06-29T23:11:45","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=16398"},"modified":"2023-06-30T01:13:35","modified_gmt":"2023-06-29T23:13:35","slug":"schweizer-mwst-qualifikation-von-native-token","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/","title":{"rendered":"Schweizer MWST-Qualifikation von (Native) Token"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die ESTV-Publikation zu den Praxisanpassungen f\u00fcr die Mehrwertsteuer bez\u00fcglich Leistungen im Zusammenhang mit Blockchain- und Distributed-Ledger-Technologie von 2019 ist aufgrund der Entwicklungen in den letzten Jahren nicht mehr differenziert genug. Roland Reding und Thomas Linder orientieren und zeigen ebenfalls auf, dass f\u00fcr (1)\u00a0regulatorische und (2)\u00a0steuerliche Zwecke jeweils separate Analysen durchgef\u00fchrt werden m\u00fcssen.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":2055,"display_name":"Roland Reding","first_name":"Roland","last_name":"Reding","description":"

Dipl. Steuerexperte, VAT Tax Partner, MME Tax AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/06\/reding-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/roland-reding\/"},{"ID":1817,"display_name":"Thomas Linder","first_name":"Thomas","last_name":"Linder","description":"

Dipl. Steuerexperte, MAS FH in MWST, LL.M. VAT, Tax Partner, MME Tax AG, Z\u00fcrich<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2022\/12\/ZMR-4-2022_Linder_sw-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-linder\/"}],"related_sht_promodule":["Zoll Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/shtpdf\/","language":"de"},"sht_proarticle_category":[281],"sht_proarticle_tag":[],"class_list":["post-16398","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen-2"],"acf":{"authors":[2055,1817]},"shp_steuerportal_must_use":{"translations":[{"id":16398,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/","title":{"rendered":"Schweizer MWST-Qualifikation von (Native) Token"},"language":"de"}]},"yoast_head":"\nSchweizer MWST-Qualifikation von (Native) Token • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Schweizer MWST-Qualifikation von (Native) Token • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Die ESTV-Publikation zu den Praxisanpassungen f\u00fcr die Mehrwertsteuer bez\u00fcglich Leistungen im Zusammenhang mit Blockchain- und Distributed-Ledger-Technologie von 2019 ist aufgrund der Entwicklungen in den letzten Jahren nicht mehr differenziert genug. Roland Reding und Thomas Linder orientieren und zeigen ebenfalls auf, dass f\u00fcr (1)\u00a0regulatorische und (2)\u00a0steuerliche Zwecke jeweils separate Analysen durchgef\u00fchrt werden m\u00fcssen.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/\" \/>\n<meta property=\"og:site_name\" content=\"steuerportal.ch\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-29T23:13:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/steuerportal.ch\/wp-content\/uploads\/2023\/06\/zmr2-23-tabelle-token.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" 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