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Partial revision of the MWSTG and current developments

Thomas Patt
Martin A. Meyer
Teilrevision des MWSTG und aktuelle Entwicklungen
in zsis)
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<div id="ftn1"> <p><sup><a title="" href="#_ftnref1" name="_ftn1">01</a>&nbsp;</sup><a href="" target="_blank" rel="noopener">Art. 7 Abs. 3 lit. b</a> i.V.m. <a href="" target="_blank" rel="noopener">Art. 53 Abs. 1 lit. a Mehrwertsteuergesetz (MWSTG).</a></p> </div> <div id="ftn2"> <p><sup><a title="" href="#_ftnref2" name="_ftn2">02</a></sup>&nbsp;Art. 3 lit. l revMWSTG.</p> </div> <div id="ftn3"> <p><sup><a title="" href="#_ftnref3" name="_ftn3">03</a></sup>&nbsp;Art. 20a revMWSTG mit Verweis auf Lieferungen nach Art. 3 lit. d Ziff. 1 revMWSTG. Der Bundesrat wurde jedoch mit Kommissionsmotion Nr. 23.3012 beauftragt, die Ausdehnung der Plattformbesteuerung auf elektronische Dienstleistungen zu pr&uuml;fen, und darauf gest&uuml;tzt eine Vernehmlassungsvorlage zu erarbeiten.</p> </div> <div id="ftn4"> <p><sup><a title="" href="#_ftnref4" name="_ftn4">04</a></sup>&nbsp;Art. 24 Abs. 5bis revMWSTG.</p> </div> <div id="ftn5"> <p><sup><a title="" href="#_ftnref5" name="_ftn5">05</a></sup>&nbsp;Art. 20a Abs. 2 lit. a.-f. revMWSTG.</p> </div> <div id="ftn6"> <p><sup><a title="" href="#_ftnref6" name="_ftn6">06</a></sup> &nbsp;Art. 115b Abs. 2 revMWSTG.</p> </div> <div id="ftn7"> <p><sup><a title="" href="#_ftnref7" name="_ftn7">07</a></sup>&nbsp; Art. 23 Abs. 2 Ziff. 13 revMWSTG.</p> </div> <div id="ftn8"> <p><sup><a title="" href="#_ftnref8" name="_ftn8">08</a></sup>&nbsp; Art. 63 Abs. 1 lit. b revMWSTG.</p> </div> <div id="ftn9"> <p><sup><a title="" href="#_ftnref9" name="_ftn9">09</a></sup>&nbsp;Art. 111a E-MWSTV.</p> </div> <div id="ftn10"> <p><sup><a title="" href="#_ftnref10" name="_ftn10">10</a></sup>&nbsp; Art. 73 Abs. 2 lit. e revMWSTG.</p> </div> <div id="ftn11"> <p><sup><a title="" href="#_ftnref11" name="_ftn11">11</a></sup>&nbsp; Art. 79a revMWSTG.</p> </div> <div id="ftn12"> <p><sup><a title="" href="#_ftnref12" name="_ftn12">12</a></sup>&nbsp; <a href="" target="_blank" rel="noopener">Art. 8 Abs. 2 lit. b. MWSTG</a>.</p> </div> <div id="ftn13"> <p><sup><a title="" href="#_ftnref13" name="_ftn13">13</a></sup>&nbsp; <a href="" target="_blank" rel="noopener">Art. 8 Abs.&nbsp;1 MWSTG</a>.</p> </div> <div id="ftn14"> <p><sup><a title="" href="#_ftnref14" name="_ftn14">14</a></sup>&nbsp; Art. 8 Abs. 2 lit. c revMWSTG.</p> </div> <div id="ftn15"> <p><sup><a title="" href="#_ftnref15" name="_ftn15">15</a></sup> &nbsp;<a href="" target="_blank" rel="noopener">Art. 8 Abs. 1 MWSTG</a>.</p> </div> <div id="ftn16"> <p><sup><a title="" href="#_ftnref16" name="_ftn16">16</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 2 revMWSTG.</p> </div> <div id="ftn17"> <p><sup><a title="" href="#_ftnref17" name="_ftn17">17</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 3bis revMWSTG.</p> </div> <div id="ftn18"> <p><sup><a title="" href="#_ftnref18" name="_ftn18">18</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 12 revMWSTG.</p> </div> <div id="ftn19"> <p><sup><a title="" href="#_ftnref19" name="_ftn19">19</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 14bis revMWSTG.</p> </div> <div id="ftn20"> <p><sup><a title="" href="#_ftnref20" name="_ftn20">20</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 19 lit. g revMWSTG.</p> </div> <div id="ftn21"> <p><sup><a title="" href="#_ftnref21" name="_ftn21">21</a></sup>&nbsp; Art. 8 Abs. 2 lit. b revMWSTG.</p> </div> <div id="ftn22"> <p><sup><a title="" href="#_ftnref22" name="_ftn22">22</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 31 revMWSTG.</p> </div> <div id="ftn23"> <p><sup><a title="" href="#_ftnref23" name="_ftn23">23</a></sup>&nbsp; Art. 29 Abs. 1ter revMWSTG.</p> </div> <div id="ftn24"> <p><sup><a title="" href="#_ftnref24" name="_ftn24">24</a></sup>&nbsp; Art. 21 Abs. 2 Ziff. 28 lit. c revMWSTG.</p> </div> <div id="ftn25"> <p><sup><a title="" href="#_ftnref25" name="_ftn25">25</a></sup>&nbsp; Art. 18 Abs. 3 revMWSTG.</p> </div> <div id="ftn26"> <p><sup><a title="" href="#_ftnref26" name="_ftn26">26</a></sup>&nbsp;nach <a href="" target="_blank" rel="noopener">Art. 72 Abs. 1 MWSTG</a>.</p> </div> <div id="ftn27"> <p><sup><a title="" href="#_ftnref27" name="_ftn27">27</a></sup>&nbsp;Art. 29 Abs. 2 E-MWSTV.</p> </div> <div id="ftn28"> <p><sup><a title="" href="#_ftnref28" name="_ftn28">28</a></sup>&nbsp; Art. 25 Abs. 2 lit. a Ziff. 10 revMWSTG.</p> </div> <div id="ftn29"> <p><sup><a title="" href="#_ftnref29" name="_ftn29">29</a></sup>&nbsp; <a href=";type=show_document&amp;highlight_docid=aza%3A%2F%2F09-04-2019-2C_488-2017&amp;zoom=YES&amp;" target="_blank" rel="noopener">BGer 2C_488/2017 vom 9. April 2019</a>.&nbsp;</p> </div> <div id="ftn30"> <p><sup><a title="" href="#_ftnref30" name="_ftn30">30</a></sup>&nbsp; Art. 1 Abs. 2 lit. b &amp; Art. 45 Abs. 1 lit. e revMWSTG.</p> </div> <div id="ftn31"> <p><sup><a title="" href="#_ftnref31" name="_ftn31">31</a></sup>&nbsp; Art. 35 Abs. 1bis lit. b revMWSTG.</p> </div> <div id="ftn32"> <p><sup><a title="" href="#_ftnref32" name="_ftn32">32</a></sup>&nbsp; Art. 86a revMWSTG.</p> </div> <div id="ftn33"> <p><sup><a title="" href="#_ftnref33" name="_ftn33">33</a></sup>&nbsp; Art. 35a Abs. 4 revMWSTG.</p> </div> <div id="ftn34"> <p><sup><a title="" href="#_ftnref34" name="_ftn34">34</a></sup> &nbsp;Art. 67 Abs.1bis revMWSTG.</p> </div> <div id="ftn35"> <p><sup><a title="" href="#_ftnref35" name="_ftn35">35</a></sup>&nbsp;<a href="" target="_blank" rel="noopener">Artikel 28bis</a> des Abkommens zwischen der Schweiz und Frankreich vom 9. September 1966 zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Verm&ouml;gen und zur Vermeidung von Steuerbetrug und Steuerflucht.</p> </div> <div id="ftn36"> <p><sup><a title="" href="#_ftnref36" name="_ftn36">36</a></sup> Saldosteuers&auml;tze ab 1. Januar 2024:&nbsp;<a href="" target="_blank" rel="noopener" data-saferedirecturl=";source=gmail&amp;ust=1705486595339000&amp;usg=AOvVaw0jb0WI2bpnAgGdjeI6MK3p"><wbr />estv/de/home/mehrwertsteuer/<wbr />mwst-steuersaetze/mwst-<wbr />saldosteuersatz-<wbr />pauschalsteuersatz/<wbr />saldosteuersaetze-ab-2024.html;</a>&nbsp;Pauschalsteuers&auml;tze ab 1. Januar 2024:&nbsp;<a href="" target="_blank" rel="noopener" data-saferedirecturl=";source=gmail&amp;ust=1705486595339000&amp;usg=AOvVaw3RcgtLl3bGjfe2jiUlZlrl"><wbr />estv/de/home/mehrwertsteuer/<wbr />mwst-steuersaetze/mwst-<wbr />saldosteuersatz-<wbr />pauschalsteuersatz/<wbr />pauschalsteuersaetze-ab-2024.<wbr />html</a>&nbsp;&nbsp;- online abgerufen am 16.01.2024.</p> </div> <div id="ftn37"> <p><sup><a title="" href="#_ftnref37" name="_ftn37">37</a></sup>&nbsp; BVGer A-2094/2022 vom 22.11.2022.</p> </div> <div id="ftn38"> <p><sup><a title="" href="#_ftnref38" name="_ftn38">38</a></sup>&nbsp; <a href=";lang=de&amp;type=show_document&amp;zoom=YES&amp;" target="_blank" rel="noopener">BGer 2C_638/2020 vom 25.2.2021</a>, E. 3.6.1.</p> </div> <div id="ftn39"> <p><sup><a title="" href="#_ftnref39" name="_ftn39">39</a></sup>&nbsp; BVGer A-2094/2022 vom 22.11.2022.</p> </div>
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