{"id":7737,"date":"2019-11-26T13:56:22","date_gmt":"2019-11-26T12:56:22","guid":{"rendered":"https:\/\/steuerportal.ch\/fachmodule\/zollrevue\/abhandlungen\/"},"modified":"2024-12-19T11:27:09","modified_gmt":"2024-12-19T10:27:09","slug":"articles-de-fond","status":"publish","type":"sht_promodule","link":"https:\/\/steuerportal.ch\/fr\/modules-specialises\/revue-douaniere\/articles-de-fond\/","title":{"rendered":"Articles de fond"},"content":{"rendered":"<div class=\"wp-block-query alignfull is-layout-flow wp-block-query-is-layout-flow\"><ul class=\"columns-3 alignfull wp-block-post-template is-layout-grid wp-container-core-post-template-is-layout-96bd1808 wp-block-post-template-is-layout-grid\"><li class=\"wp-block-post post-17438 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/quo-vadis-praeferenzen\/\" target=\"_self\">Quo vadis, Pr&auml;ferenzen?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/annette-reiser\/\" class=\"wp-block-sht-post-authors__author-link\">Annette Reiser<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:33:53+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Annette Reiser erl&auml;utert, unter welchen Voraussetzungen eine Zollpr&auml;ferenz in Anspruch genommen werden kann.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/quo-vadis-praeferenzen\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17443 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kein-entkommen-mehr-einfuehrung-einer-b2b-e-rechnungspflicht-in-deutschland\/\" target=\"_self\">Kein Entkommen mehr: Einf&uuml;hrung einer B2B-E-Rechnungspflicht in Deutschland<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/atanas-mateev\/\" class=\"wp-block-sht-post-authors__author-link\">Atanas Mateev<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/katharina-artinger\/\" class=\"wp-block-sht-post-authors__author-link\">Katharina Artinger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:32:53+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Atanas Mateev und Katharina Artinger berichten &uuml;ber die geplante E-Rechnungspflicht in Deutschland und weshalb auch ausl&auml;ndische Unternehmen &ndash; nicht rechtlich, aber praktisch &ndash; davon betroffen sind.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/kein-entkommen-mehr-einfuehrung-einer-b2b-e-rechnungspflicht-in-deutschland\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-17453 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\" target=\"_self\">TVA et e-commerce<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/joseph-merhai\/\" class=\"wp-block-sht-post-authors__author-link\">Joseph Merhai<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-pasquier\/\" class=\"wp-block-sht-post-authors__author-link\">Thomas Pasquier<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-12-31T17:23:33+01:00\">d&eacute;cembre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Pratique actuelle et changements l&eacute;gislatifs &agrave; venirSelon la l&eacute;gislation actuellement en&nbsp;vigueur, les entreprises qui ont leur si&egrave;ge &agrave; l&rsquo;&eacute;tranger et qui fournissent des prestations de service en mati&egrave;re de t&eacute;l&eacute;communication et d&rsquo;informatique &agrave; des assujettis (business to&nbsp;business) bas&eacute;s en Suisse sont lib&eacute;r&eacute;es de l&rsquo;assujettissement &agrave; la&nbsp;TVA, peu importe leur chiffre&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/tva-et-e-commerce\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16989 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-3-2023\/\" target=\"_self\">In K&uuml;rze 3\/2023<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/markus-metzger\/\" class=\"wp-block-sht-post-authors__author-link\">Markus Metzger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T15:16:44+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Chefredaktor Markus Metzger &uuml;ber die Ausgabe 3\/2023 der Zoll + MWST Revue.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-3-2023\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16968 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachhaltiger-umbau-des-welthandels\/\" target=\"_self\">Nachhaltiger Umbau des Welthandels?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/gina-rueegg\/\" class=\"wp-block-sht-post-authors__author-link\">Gina R&uuml;egg<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sangeeta-mohanty\/\" class=\"wp-block-sht-post-authors__author-link\">Sangeeta Mohanty<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/philipp-weber-lortsch\/\" class=\"wp-block-sht-post-authors__author-link\">Philipp Weber-Lortsch<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T14:21:08+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Gina R&uuml;egg, Sangeeta Mohanty und Philipp Weber-Lortsch zeigen am Beispiel der Plastikabgabe und des CO2-Grenzausgleichssystems auf, inwiefern globale Schweizer Unternehmen direkt und indirekt von der EU-Klimapolitik betroffen sind.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/nachhaltiger-umbau-des-welthandels\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16965 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/der-nichtpraeferenzielle-ursprung-unterschiedlich-einheitlich\/\" target=\"_self\">Der nichtpr&auml;ferenzielle Ursprung&nbsp;&ndash; unterschiedlich einheitlich?<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/annette-reiser\/\" class=\"wp-block-sht-post-authors__author-link\">Annette Reiser<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T11:22:47+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Annette Reiser befasst sich im vorliegenden Beitrag mit dem nichtpr&auml;ferenziellen Ursprung und den unterschiedlichen Regelungen der Schweiz und der EU f&uuml;r seine Ermittlung, die sie einander gegen&uuml;berstellt.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/der-nichtpraeferenzielle-ursprung-unterschiedlich-einheitlich\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16975 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/mehrwertsteuerliche-qualifikation-des-verkaufs-von-non-fungible-tokens\/\" target=\"_self\">Mehrwertsteuerliche Qualifikation des Verkaufs von Non-Fungible Tokens<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/sabrina-leutert\/\" class=\"wp-block-sht-post-authors__author-link\">Sabrina Leutert<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-10-19T10:24:34+02:00\">octobre 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Sabrina Leutert befasst sich mit der Frage der mehrwertsteuerlichen Qualifikation des Verkaufs von NFTs, die zunehmend im Fokus innovativer Unternehmen stehen. Insbesondere wird die Bestimmung des Leistungsortes n&auml;her beleuchtet.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/mehrwertsteuerliche-qualifikation-des-verkaufs-von-non-fungible-tokens\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16415 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-2-2023\/\" target=\"_self\">In K&uuml;rze 2\/2023<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/markus-metzger\/\" class=\"wp-block-sht-post-authors__author-link\">Markus Metzger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-06-30T01:50:18+02:00\">juin 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die neueste Ausgabe der&nbsp;Zoll + MWST Revue beginnt mit einem Artikel von&nbsp;Annette&nbsp;Reiser&nbsp;zum Compliance-Management-System und zur Trade&nbsp;Compliance. Die Bedeutung von Compliance-Systemen ist in den letzten Jahren stetig gestiegen und stellt auch im Bereich des Zolls und der Exportkontrollen einen wesentlichen Bestandteil dar. Die&nbsp;Autorin zeigt in ihrem Artikel systematisch auf, was unter diesen Begriffen verstanden wird und&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/in-kuerze-2-2023\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16407 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/compliance-management-system-und-trade-compliance\/\" target=\"_self\">Compliance-Management-System und Trade Compliance<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/annette-reiser\/\" class=\"wp-block-sht-post-authors__author-link\">Annette Reiser<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-06-30T01:42:50+02:00\">juin 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Compliance&nbsp;erf&auml;hrt in den Unternehmen eine immer gr&ouml;sser werdende Bedeutung. Viele Unternehmen haben mittlerweile ein eigenes Compliance-Team. Auch an den Bereichen Zoll und Exportkontrolle geht diese Entwicklung nicht vorbei. In der Exportkontrolle wird von staatlicher Seite ein&nbsp;&laquo;Internal Compliance Programme&raquo;&nbsp;(ICP) f&uuml;r Unternehmen vorgeschrieben, die bestimmte genehmigungspflichtige Gesch&auml;fte t&auml;tigen. Im Zollbereich wurde mit&hellip;<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/compliance-management-system-und-trade-compliance\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16403 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/neue-rechtsprechung-des-deutschen-bundesfinanzhofeszu-elektronisch-erbrachten-dienstleistungen\/\" target=\"_self\">Neue Rechtsprechung des deutschen Bundesfinanzhofeszu elektronisch erbrachten Dienstleistungen<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/matthias-oldiges\/\" class=\"wp-block-sht-post-authors__author-link\">Matthias Oldiges<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-06-30T01:22:07+02:00\">juin 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Der deutsche Bundesfinanzhof &auml;ussert sich zu der Frage, wie umfangreich eine menschliche Beteiligung sein muss, um einer elektronisch erbrachten Dienstleistung entgegenzustehen. Matthias Oldiges beleuchtet die Hintergr&uuml;nde des Urteils und zeigt Auswirkungen f&uuml;r in der Schweiz ans&auml;ssige Dienstleistungserbringer auf.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/neue-rechtsprechung-des-deutschen-bundesfinanzhofeszu-elektronisch-erbrachten-dienstleistungen\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16398 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/\" target=\"_self\">Schweizer MWST-Qualifikation von (Native) Token<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/roland-reding\/\" class=\"wp-block-sht-post-authors__author-link\">Roland Reding<\/a>, <a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/thomas-linder\/\" class=\"wp-block-sht-post-authors__author-link\">Thomas Linder<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-06-30T01:11:45+02:00\">juin 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Die ESTV-Publikation zu den Praxisanpassungen f&uuml;r die Mehrwertsteuer bez&uuml;glich 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&uuml;r (1)&nbsp;regulatorische und (2)&nbsp;steuerliche Zwecke jeweils separate Analysen durchgef&uuml;hrt werden m&uuml;ssen.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/schweizer-mwst-qualifikation-von-native-token\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><li class=\"wp-block-post post-16391 sht_proarticle type-sht_proarticle status-publish hentry sht_proarticle_category-abhandlungen-2\">\n\n<div class=\"wp-block-group has-r-font-size is-layout-constrained wp-container-core-group-is-layout-e0082cf6 wp-block-group-is-layout-constrained\"><h2 class=\"wp-block-post-title has-h-4-font-size\"><a href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuersatzerhoehung-per-1-januar-2024\/\" target=\"_self\">Steuersatzerh&ouml;hung per 1. Januar 2024<\/a><\/h2>\n\n\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-19e250f3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-sht-post-authors\">\n\t<div class=\"wp-block-sht-post-authors__authors\">\n\t\t<a href=\"https:\/\/steuerportal.ch\/fr\/autoren\/markus-metzger\/\" class=\"wp-block-sht-post-authors__author-link\">Markus Metzger<\/a>\t<\/div>\n<\/div>\n\n\n<div class=\"wp-block-post-date\"><time datetime=\"2023-06-30T00:56:29+02:00\">juin 2023<\/time><\/div><\/div>\n\n\n<div class=\"wp-block-post-excerpt\"><p class=\"wp-block-post-excerpt__excerpt\">Das Schweizer Stimmvolk hat einer Steuersatzerh&ouml;hung bei der MWST zugestimmt und der Bundesrat hat diese auf den 1.&nbsp;Januar 2024 in Kraft gesetzt. Markus Metzger verschafft in seinem Beitrag einen &Uuml;berblick und erl&auml;utert u.a. weshalb Vorbereitungsarbeiten bereits jetzt vorzunehmen sind.<\/p><p class=\"wp-block-post-excerpt__more-text\"><a class=\"wp-block-post-excerpt__more-link\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/steuersatzerhoehung-per-1-januar-2024\/\">mehr lesen<\/a><\/p><\/div><\/div>\n\n<\/li><\/ul>\n\n<nav class=\"alignfull wp-block-query-pagination is-layout-flex wp-block-query-pagination-is-layout-flex\" aria-label=\"Pagination\">\n\n\n<div class=\"wp-block-query-pagination-numbers\"><span aria-current=\"page\" class=\"page-numbers current\">1<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=2\">2<\/a>\n<a class=\"page-numbers\" href=\"?query-0-page=3\">3<\/a>\n<span class=\"page-numbers dots\">&hellip;<\/span>\n<a class=\"page-numbers\" href=\"?query-0-page=6\">6<\/a><\/div>\n\n<a href=\"\/fr\/wp-json\/wp\/v2\/sht_promodule\/7737?query-0-page=2\" class=\"wp-block-query-pagination-next\">Weiter &raquo;<\/a>\n\n<\/nav>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":0,"parent":6928,"menu_order":3,"template":"template-sht_promodule_2_procategory.php","meta":{"_acf_changed":false},"class_list":["post-7737","sht_promodule","type-sht_promodule","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Articles de fond &#8226; 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