{"id":1721,"date":"2024-10-01T20:19:43","date_gmt":"2024-10-01T18:19:43","guid":{"rendered":"https:\/\/swiss-pol.ch\/?p=1721"},"modified":"2025-02-23T20:26:47","modified_gmt":"2025-02-23T19:26:47","slug":"anderungen-der-mehrwertsteuersatze-in-der-schweiz-im-jahr-2024","status":"publish","type":"post","link":"https:\/\/swiss-pol.ch\/?p=1721&lang=de","title":{"rendered":"\u00c4nderungen der Mehrwertsteuers\u00e4tze in der Schweiz im Jahr 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1721\" class=\"elementor elementor-1721\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-971c87e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"971c87e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ed53a0\" data-id=\"9ed53a0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94e7567 elementor-widget elementor-widget-text-editor\" data-id=\"94e7567\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Das Jahr 2024 markiert eine bedeutende \u00c4nderung in der Verwaltung der Mehrwertsteuer (MWST) in der Schweiz.<\/p><p>Achten Sie auf die im Jahr 2023 in Rechnung gestellten Leistungen, die sich auf das Jahr 2024 beziehen.<\/p><p>Alle Leistungen, die sich auf das Jahr 2024 beziehen, m\u00fcssen bereits die neuen S\u00e4tze ausweisen, auch wenn sie im Jahr 2023 in Rechnung gestellt werden.<\/p><p>&#8211; Dies gilt insbesondere f\u00fcr alle Dienstleistungen, die im Voraus in Rechnung gestellt werden (Abonnement, Miete, Dienstleistungsvertrag usw.).<\/p><p>&#8211; Dies gilt auch f\u00fcr Antr\u00e4ge auf Vorauszahlungen f\u00fcr Dienstleistungen, die ab dem 1. Januar 2024 erbracht werden.<\/p><p>&#8211; Erstreckt sich die Leistung \u00fcber zwei Kalenderjahre, muss sie zeitanteilig umgelegt werden (ansonsten gilt der neue Satz f\u00fcr die gesamte Rechnung).<\/p><p>Ab dem 1. Januar 2024 werden die Mehrwertsteuers\u00e4tze wie folgt erh\u00f6ht:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e7ae29c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e7ae29c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-42b409b\" data-id=\"42b409b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d3890f9 elementor-widget elementor-widget-image\" data-id=\"d3890f9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"662\" height=\"309\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1594\" alt=\"VAT stawki\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word.png 662w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL.docx-Word-300x140.png 300w\" sizes=\"(max-width: 662px) 100vw, 662px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bbc18c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6bbc18c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3efce64\" data-id=\"3efce64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-024ad94 elementor-widget elementor-widget-text-editor\" data-id=\"024ad94\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Unternehmen, die die Mehrwertsteuer pauschal abziehen (TDFN), werden \u00fcber den neuen Pauschalsatz informiert.<\/p><p>Die neuen S\u00e4tze lauten wie folgt:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-db0aee8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db0aee8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6769477\" data-id=\"6769477\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4f20256 elementor-widget elementor-widget-image\" data-id=\"4f20256\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"604\" height=\"538\" src=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png\" class=\"attachment-medium_large size-medium_large wp-image-1595\" alt=\"ryczalt VAT\" srcset=\"https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word.png 604w, https:\/\/swiss-pol.ch\/wp-content\/uploads\/2024\/06\/Stawki-PL_1.docx-Word-300x267.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Das Jahr 2024 markiert eine bedeutende \u00c4nderung in der Verwaltung der Mehrwertsteuer (MWST) in der Schweiz. Achten Sie auf die im Jahr 2023 in Rechnung gestellten Leistungen, die sich auf das Jahr 2024 beziehen. Alle Leistungen, die sich auf das Jahr 2024 beziehen, m\u00fcssen bereits die neuen S\u00e4tze ausweisen, auch wenn sie im Jahr 2023 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1609,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[108,138],"tags":[],"class_list":["post-1721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2024-de","category-neuigkeiten"],"_links":{"self":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1721","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1721"}],"version-history":[{"count":4,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1721\/revisions"}],"predecessor-version":[{"id":1725,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/posts\/1721\/revisions\/1725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=\/wp\/v2\/media\/1609"}],"wp:attachment":[{"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1721"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1721"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swiss-pol.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1721"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}