Der Ruf nach dezentralen autonomen Organisationen ertönt in aller Munde. Dabei spielt die Wahl der Rechtsform eine zentrale Rolle und könnte zu einer Renaissance des Vereins führen.
Dezentrale Autonome Organisationen «DAO» sind Organisationen, die ohne hierarchisch festgesetzte Kontroll- oder Eigentumseinheiten von einem Computerprotokoll gelenkt werden. Dabei setzen die an der DAO-Beteiligten die gesetzten Ziele gemeinschaftlich um. Technologisch basieren DAOs auf Smart Contracts. Diese interagieren in einem dezentralen System und können so verknüpft werden, dass sie gemeinsam eine virtuelle Organisationsstruktur schaffen. Transaktionen werden mittels Blockchain-Technologie ausgeführt und aufgezeichnet. Der Code der DAO wird Teilnehmern der DAO zur Verfügung gestellt, womit jedes Mitglied an dessen Weiterentwicklung teilnehmen kann.
Im Zusammenhang mit DAOs stellen sich zahlreiche regulatorische Fragen: Sowohl Primärmarkttätigkeiten, wie die Emission von Token, als auch Sekundärmarkttätigkeiten, wie die Verwahrung, der Handel oder die Abwicklung von Transaktionen mit Token, können finanzmarktrechtlichen Regeln unterliegen. Bevor ein DAO-Projekt umgesetzt wird, ist deshalb eine vertiefte Analyse nach banken-, wertpapier- und geldwäschereirechtlichen Vorschriften empfehlenswert.
Eine DAO kann nach Schweizer Gesellschaftsrecht zudem, ohne dass die daran Beteiligten es wissen und wollen, eine einfache Gesellschaft darstellen. Damit ist eine persönliche Haftung der Gesellschafter verbunden. Um dem zu entgehen, kann die DAO in der Form eines Vereins umgesetzt werden. Folgende Gründe sprechen für den Verein: Freiheit bei der Wahl der Governance, Mittel- und Vermögensallokation sowie steuerliche Aspekte.
Für steuerliche Zwecke entfaltet die Vereinsstruktur durch deren Abschirmwirkung zwischen der DAO und deren Mitglieder zahlreiche Vorteile. Vereine gelten steuerlich in der Schweiz als eigenständige Steuersubjekte. Wird nun eine DAO als Verein aufgesetzt, wird sie auch entsprechend dieser Rechtsform besteuert, da das Schweizer Unternehmenssteuerrecht zur Festlegung der Besteuerung einer Organisation an deren zivilrechtliche Form anknüpft.
Die konkrete Besteuerung hängt sodann davon ab, welche Leistungen von einer DAO erbracht respektive welcher Zweck von dieser verfolgt wird. Gelten die Tätigkeiten rein ideellen Zwecken, kann allenfalls eine Steuerbefreiung erreicht werden – im Bereich Blockchain sind die Steuerverwaltungen jedoch eher zurückhaltend mit der Gewährung einer vollständigen Steuerbefreiung.
Kommt es zu einer Besteuerung des Vereins, hat sich beispielsweise im Hinblick auf durch Token-Emissionen finanzierte Vereine eine teils gefestigte kantonale Praxis etabliert. Es wird von einer Gewinnbesteuerung von fünf Prozent der gesamten jährlichen Kosten ausgegangen. Allerdings ist dies jeweils im Einzelfall zu klären und mit der zuständigen Steuerbehörde verbindlich mittels Ruling zu vereinbaren.
Aus Sicht der Mehrwertsteuer ist die Absicht, Einkünfte zu erzielen, ausreichend, um eine subjektive Steuerpflicht zu begründen. Entsprechend ist es wichtig, die Leistungsbeziehungen einer DAO auf ihre mehrwertsteuerlichen Folgen zu prüfen und entsprechende Massnahmen zu implementieren. Nur so ist die vollständige Abrechnung der geschuldeten Inland- und Bezugsteuer sowie die Reduktion einer Vorsteuerbelastung auf ein Minimum sicherzustellen.
The Federal Supreme Court recently ordered an art collector to pay back import taxes of around CHF 11 million plus interest on arrears of around 2.5 million. However, it became really expensive for the art collector when the tax investigators of the cantonal tax office examined the files seized by customs in detail.
Background was that the import into Switzerland was carried out by a gallery that had a permit to use the Postponed VAT Accounting Procedure. Apparently incorrectly, because as the court confirmed in its ruling 2C_219/2018 of 27 April 2020, only the person who has the economic power of disposal over the imported goods immediately after the import is entitled to act as importer of records. The fact that the gallery had the power of disposal over the works was denied in the present case and as a result the art collector, who actually had the power of disposal at the time in question and therefore should have acted as the importer of records, was obliged to pay the import taxes.
Under the postponed VAT accounting procedure, the importer does not pay the import tax to the Swiss Federal Customs Authorities, but declares it on a separate form as part of the corresponding quarterly VAT statement and at the same time claims it as input tax (which is why no money flows). The application of the postponed VAT accounting procedure is subject to various cumulative requirements, including that the licensee is liable to pay tax in Switzerland.
In the case under review, the art collector was not registered for VAT in Switzerland, for which reason alone he was not authorized to use the postponed VAT accounting procedure and was generally not entitled to deduct input tax.
This case shows, on the one hand, the importance of careful (and in this case also truthful) documentation and internal organization of certain processes related to VAT. With the necessary compliance structures and an ICS (Internal Control System) for VAT, the risks of incorrect application of a legal procedure or systemic wrong decisions could be reduced. After all, it does not always have to be criminal energy that leads to considerable VAT offsets. It is sufficient, for example, that the legitimate importer of records is accidentally not recorded in order to have serious consequences. In this context, this case illustrates the central importance of constant monitoring of the factors that distinguish hobby from self-employment for direct tax purposes.
On the other hand, this case vividly illustrates that authorities do not only fulfill their own tasks. In this case, the interdepartmental cooperation between the customs administration, the VAT authorities and the cantonal tax office had far-reaching consequences. By way of administrative assistance, the effectiveness of individual tax audits can be extended to other tax areas of a tax subject. An isolated examination of individual tax types without a view of the entire tax situation, as could be achieved with a comprehensive ICS - be it at the level of an individual or a company - can therefore lead to a spiral of tax consequences or reclassifications and offsets, as in the present case. It is therefore all the more important to assess relevant transactions holistically.
In many areas, the Swiss VAT regulations are very similar to the European VAT law - but not without arriving at completely different results in individual cases. Accordingly, many of the discussions taking place at European level and in the Member States are also taking place at Swiss level. This also applies, for example, to the supply relationships involving the use of fuel cards. A year ago, the Swiss Federal Tax Administration (FTA) published its first draft on how it would like these supply relationships to be qualified for VAT purposes, and on 20 January 2023 it published its definitive practice on the subject.
For the purposes of its administrative practice, the FTA defines a fuel card as a card that allows the fuel card holder (customer) to purchase certain supplies at petrol stations upon presentation of the card.
The fuel card issuer shall specify in the general terms and conditions (hereinafter referred to as GTC) and/or contracts the service stations for which the fuel card is valid and the supplies that can be purchased with the card. The fuel card holder may, for example, purchase fuel, vehicle consumables (lubricants, antifreeze, etc.), goods or other services at a petrol station.
According to its now published practice, the FTA seems to assume that the supply provided by the fuel card issuer to the fuel card holder is a financial service exempt from VAT without the right to recover input tax. While this presumption was explicitly formulated in the first draft, there is now no clear wording ("it must be examined whether the card can be treated like a credit card for tax purposes"). Administrative sources have indicated that the softer wording in the final publication has not changed the FTA's basic view that, in principle, a financial service is to be presumed to have been provided by the issuer to the holder.
As an exception to this rule, fuel card issuers have the option of treating the supplies processed via the fuel card as chain transactions (i.e., the service station does not supply the fuel card holder but the issuer, who in turn supplies the fuel card holder). This different treatment is only possible if the following conditions defined by the FTA are cumulatively met:
The FTA's practice publication creates legal clarity and allows fuel card issuers to structure their business models accordingly. In view of the clearly formulated catalogue of conditions required to be treated as a chain transaction, we strongly recommend reviewing existing agreements and adapting new contracts accordingly.
At the end of 2022, the Swiss people approved an increase in VAT rates as of 1 January 2024.
Consequently, the following VAT rates will apply from 1 January:
As usual, delimitation issues arise in the case of tax rate increases to a certain point in time (e.g. in the case of several partial services, periodic services or in the case of a discrepancy between the time of conclusion of the contract and the time of supply beyond the validity periods of the respective old or new tax rates). This article is intended to shed light on some essential aspects that taxpayers should consider before 1 January 2024 against the background of the upcoming tax rate change.
In principle, only the time of supply or (e.g., in the case of permanent services) the period of service provision is decisive for the applicable tax rate. This is all the more relevant because in Switzerland the accrual of the tax is in principle independent of the time of performance of the service. Rather, the tax accrual depends on the date of invoicing or the date of receipt of the payment. The date of invoicing or payment, on the other hand, is not relevant for determining the applicable tax rate.
In the case of partial payments or partial invoices, the services provided up to 31 December 2023 must be invoiced at the previous tax rates, while those provided from 1 January 2024 must be invoiced and settled with the FTA at the new tax rates.
In the case of periodic services, e.g., magazine subscriptions, the period of service provision is decisive.
In connection with periodic services, that are partly provided after the tax rate increase (e.g., magazine subscriptions, SaaS for consumers), an apportionment of the consideration pro rata temporis is to be made. If the service provider cannot know at the time of sale until 31 December 2023 when exactly the service will be provided (a typical example would be the multi-ride ticket for ski lifts with immediate validity), the time of sale is exceptionally decisive for the applicable tax rate.
With regard to advance payments for future services, it should be noted that the portion attributable to the period from 1 January 2024 must already be invoiced and settled at the new tax rate if it is already known at the time of the advance payment that the service will be provided in whole or in part after 31 December 2023.
As far as the Reverse Charge is concerned, here too only the time or period of the provision of the purchased service is decisive.
According to the generally applicable rules, ancillary services are treated the same as main services for tax purposes and share their VAT fate. For example, if a car showroom sells and delivers a passenger car including free service for the first two years on 12 December 2023, the purchase price will be invoiced at the current tax rate of 7.7%. The free service for 2 years included in the sales price is treated as an ancillary service and is therefore also subject to the tax rate of 7.7%.
Adjustments of the consideration received are to be adjusted at the tax rates applicable at the time (or period) of supply.
From an administrative point of view, for services that are subject to both the previous and the new tax rates due to the period of their provision and are listed on the same invoice, the date or period of the provision of the service and the respective amount share attributable to it must be shown separately. If this is not possible, all services invoiced must be invoiced at the new, higher rates.
Ultimately, the principle of "tax invoiced is tax owed" also applies in connection with the tax rate change, i.e. the tax shown in the invoice is the tax to be settled with the FTA, even if it is excessive. This is the case if an invoice shows the new tax rates with respect to services provided before 1 January 2024. A subsequent correction of the tax can only be made if a correction of the invoice is made in accordance with Art. 27 para. 2 let. a VAT Act or the service provider can credibly demon-strate that the Swiss State has not incurred any loss of tax as a result.
The new tax rates can be declared in the VAT statement forms for the first time from 1 July 2023.
Further peculiarities and special cases must be taken into account in particular for rental, leasing and commission contracts as well as in connection with the input tax deduction. Taxpayers who account according to the flat-rate tax method also have to consider adjustments in the applicable tax rates.
Here, as well as in certain sectors with complex service relationships (e.g., the energy or construction sector), it is advisable to check the concrete effects on one's own business as early as possible and to implement appropriate measures. Tax rate changes are by no means unusual in Switzerland and the recent past shows that the correct handling of critical issues has been the focus of e.g., VAT audits by the FTA.
An important date for the upcoming tax rate change is 1 July 2023, as from this date it will be possible to settle accounts with the new, increased tax rates. In general, it is important to ensure that the automated booking systems are adapted in good time.
Experience with tax rate changes in the past shows that constellations regularly arise in practice that require a case-by-case consideration and cannot be answered without further ado. In such cases, it is advisable to consult an expert and clarify the questions directly with the FTA, if needed.
The Swiss Federal Supreme Court recently ordered an art collector to pay back import taxes of around CHF 11 million plus interest on arrears of around CHF 2.5 million. In fact, the judgement concerned the period from 2008 to 2013, which means that the old legal provisions were applied in the case. However, the current provisions of the VAT Act do not deviate from these, which is why the judgement remains valid under the current law.
Background was that the import into Switzerland was carried out by a gallery that had a permit to use the Postponed VAT Accounting Procedure. Apparently incorrectly, because as the court confirmed in its ruling 2C_219/2018 of 27 April 2020, only the person who has the economic power of disposal over the imported goods immediately after the import is entitled to act as importer of records. The fact that the gallery had the power of disposal over the works was denied in the present case and as a result the art collector, who actually had the power of disposal at the time in question and therefore should have acted as the importer of records, was obliged to pay the import taxes.
By application of the Postponed VAT Accounting procedure, the importer does not pay the import tax to the Swiss Federal Tax Authorities (FTA), but declares it on a separate form as part of the corresponding quarterly VAT statement and at the same time claims it as input tax (which is why no money flows). According to the Swiss Federal Supreme Court, the application or approval of the Postponed VAT Accounting Procedure does not result in a shift of competence from the Swiss Customs Authorities to the FTA with regard to the collection of import taxes; rather, it is a pure payment method that enables the taxpayer to optimize its cash flow. The application of the Postponed VAT Accounting Procedure is linked to various cumulative requirements, which are listed in particular in Art. 118 of the Swiss VAT Ordinance. These include that the authorization holder is liable to pay tax in Switzerland.
In the case assessed here, the art collector was not registered for VAT in Switzerland, which is why he himself did not have a permit to apply the Postponed VAT Accounting Procedure and was generally also not entitled to recover input tax.
A stand at an international trade fair, a visit to a customer abroad with overnight accommodation and dinner, the assignment of a fitter to a foreign customer - companies are often active internationally and pay VAT in countries in which they are not registered for VAT purposes. In many cases, this input tax is by no means lost, but can be reclaimed via the input tax refund procedure or reimbursement procedure. We provide an overview of what needs to be taken into account - and with our checklists for the refund procedure in the EU and Switzerland, you can ensure that you do not simply leave input tax unrecovered abroad. . .
EU procedures and deadlines
Swiss companies that have paid foreign VAT in the EU can, in principle, reclaim this VAT. The main requirements for this are set out in Directive 86/560/EEC. The prerequisite for a refund is in principle that the Swiss company:
Applications for VAT refunds must generally be submitted (depending on the country of refund) within 6 months of the end of the calendar year to which the refund period relates. In concrete terms, corre-sponding applications must therefore be submitted by June 30. If the deadline is missed, corre-sponding input taxes can no longer be reclaimed.
For third countries, the application procedure within the EU has not (yet) been harmonized; the specif-ic procedure must be clarified in the respective member state for which an application is to be made. In any case, applicants established in third countries must submit separate applications in all coun-tries in which they wish to claim input tax.[1] In jedem Fall haben in Drittländer ansässige Unternehmen separate Anträge in allen Ländern zu stellen, in denen sie Vorsteuern geltend machen möchten.
Please note: Applications for input tax refund are regularly examined very critically - both with regard to formal aspects (e.g.: Has the form been properly and completely filled out and submitted within the deadline? Are the supporting documents enclosed in the required form and do they comply with the respective national regulations, keyword: VAT-compliant invoices?) as well as on material aspects (e.g.: Was VAT rightly charged? ).[2]).
Checklist Remuneration Procedure EU
VERFAHREN UND FRISTEN FÜR DAS VEREINIGTE KÖNIGREICH
Durch den Brexit gelten für das Vorsteuervergütungsverfahren die britischen gesetzlichen Regelungen. Der Vergütungsantrag für das Vereinigte Königreich muss sich grundsätzlich auf einen Zeitraum von mindestens drei Monaten und kann sich auf einen Zeitraum von maximal 12 Monaten beziehen.
Achtung: Der Vergütungszeitraum bezieht sich nicht auf das Kalenderjahr, sondern entspricht dem Zeitraum vom 1. Juli bis zum 30. Juni des Folgejahres. Entsprechend müssen die Anträge bis spätestens 31. Dezember des laufenden Jahres bei den britischen Steuerbehörden (HMRC) eingereicht werden.
Wenn der Antrag für einen Zeitraum von weniger als 12 Monaten gilt, darf der Gesamtbetrag der geltend gemachten Mehrwertsteuer nicht weniger als 130 GBP betragen. Bei 12 Monaten beträgt der Mindesterstattungsbetrag lediglich 16 GBP.
VERFAHREN UND FRISTEN IN DER SCHWEIZ
In der Schweiz können sich im Ausland ansässige Unternehmen, die in der Schweiz Aufwendungen für ihre unternehmerische Tätigkeit haben, die darauf bezahlte MWST als Vorsteuern zurückerstatten lassen. Dies gilt, sofern insbesondere folgende Bedingungen kumulativ erfüllt sind:
Für die Antragsstellung ist ein in der Schweiz ansässiger Vertreter zu bestellen. Der Antrag muss via offizielles Formular der ESTV und unter Beilage der Originalbelege zwischen dem 1. Januar und dem 30. Juni des Folgejahres, in dem die Kosten entstanden sind, gestellt werden. Wird diese Frist versäumt, kann die Vorsteuer nicht mehr geltend gemacht werden.
CHECKLISTE VERGÜTUNGSVERFAHREN SCHWEIZ
Fazit: Vergütungsverfahren sind verhältnismässig kompliziert und langwierig. Gerne unterstützt PrimeTax Sie dabei, diese erfolgreich durchzuführen.
[1] So kennen einige Mitgliedstaaten das Erfordernis der Ernennung eines Vertreters im Inland, andere verzichten hierauf. In einigen Mitgliedsstaaten ist der Antrag in Papierform samt Original-Belegen zu stellen, andere erfordern eine elektronische Antragstellung. Zusätzlich sind gegebenenfalls besondere Vorschriften des betreffenden EU-Mitgliedstaates zu berücksichtigen. Beispielsweise können die Anträge in Polen, Rumänien, der Tschechischen Republik und der Slowakei nur in der jeweiligen Landessprache eingereicht werden oder in Ungarn ist die Geschäftsbeschreibung nach dem NACE-Code nicht erforderlich.
[2] So hat es beispielsweise in Bezug auf Exporte und innergemeinschaftliche Lieferungen in Deutschland bereits im Jahr 2016 eine Änderung in der Praxis gegeben, die aber auch heute noch hie und da übersehen wird. Das Bundesfinanzministerium hat bereits 2016 die Verwaltungsanweisung veröffentlicht, wonach Vorsteuer, die in Rechnungen über (grundsätzlich steuerbefreite) Exporte oder innergemeinschaftliche Lieferungen gesondert ausgewiesen ist, nicht vergütet wird, wenn die Voraussetzungen für die Steuerbefreiung im Grundsatz erfüllt sind. Dies gilt auch dann, wenn die Voraussetzungen für die Steuerbefreiung zwar objektiv erfüllt sind, der Lieferant aber dennoch die Steuer belastet hat, weil ihm z.B. der entsprechende Buch- und Belegnachweis fehlt. In diesen Fällen läge ein unrichtiger Steuerausweis nach Art. 14c Abs. 1 UstG vor.
Alle Jahre wieder steht die Steuererklärung ins Haus. Am 31. März endet im Kanton Zürich die Frist, um sie einzureichen – wobei sich diese zumeist problemlos verlängern lässt. Eine Steuerexpertin und zwei Steuerexperten beantworten Fragen und geben Tipps für die Steuererklärung. Die Angaben beziehen sich auf den Kanton Zürich.
Client portal
newsletter
T +41 58 252 22 00
info@primetax.ch
Hansmatt 32
CH-6370 Stans
www.primetax.ch
T +41 58 252 22 00
info@primetax.ch
Hansmatt 32
CH-6370 Stans
www.primetax.ch