641.20
MWSTGLTVALIVA
CH
CH
Art. 41 Bundesgesetz vom 12. Juni 2009 über die Mehrwertsteuer (MWSTG) - Nachträgliche Änderung der Umsatzsteuerschuld und des Vorsteuerabzugs
MWSTG; 2. Titel: Inlandsteuer; 6. Kapitel: Ermittlung, Entstehung und Verjährung der Steuerforderung
Art. 41 MWSTG · Nachträgliche Änderung der Umsatzsteuerschuld und des Vorsteuerabzugs
Wird das vom Leistungsempfänger oder der Leistungsempfängerin bezahlte oder mit ihm oder ihr vereinbarte Entgelt korrigiert, so ist im Zeitpunkt, in dem die Korrektur verbucht oder das korrigierte Entgelt vereinnahmt wird, eine Anpassung der Umsatzsteuerschuld vorzunehmen.
Wird das von der steuerpflichtigen Person aufgewendete Entgelt korrigiert, so ist im Zeitpunkt, in dem die Korrektur verbucht oder das korrigierte Entgelt bezahlt wird, eine Anpassung des Vorsteuerabzuges vorzunehmen.
Gerichtsentscheide zu dieser Bestimmung (17)
A-2136/2025 (Art. 41 Abs. 1 MWSTG)
Asset Manager's Custody Fees Subject to VAT as Gross Asset Management Fee
Governs the adjustment of tax liability in case of a reduction in consideration.
A-3115/2022 (Art. 41 Abs. 1 MWSTG)
Retroactive Property Rescission Does Not Automatically Nullify VAT on Rental Income
Cited as the legal basis for adjusting VAT liability in case of consideration corrections, which was determined not to be applicable in this case.
A-2397/2022 (Art. 41 Abs. 1 MWSTG)
Taxpayer Fails to Prove VAT Reduction Eligibility for Fee Repayment
Cited as the legal basis for adjusting the turnover tax liability in case of a reduction in consideration, which was the core issue of the appeal.
A-2572/2021 (Art. 41 Abs. 1 MWSTG)
Federal Administrative Court Ruling on Tax Treatment of Timber Harvesting and Sales
This provision allows for deductions from taxable turnover in case of price reductions, which is relevant for the distinction between price reductions and reciprocal services.
A-6454/2020 (Art. 41 MWSTG)
Advance Payments for Consulting Services Subject to VAT
Cited regarding the possibility of correction when a taxable event does not materialize.
A-2119/2021 (Art. 41 al. 1 LTVA)
Construction Company Fails to Prove Taxable Turnover Reduction for Credit Note Remittances
Used to determine whether the payments made could be considered as reimbursements that would reduce the counter-performance received from the recipient of the company's services.
A-6249/2018 (Art. 41 al. 1 LTVA)
VAT Reimbursement Appeal Rejected Due to Insufficient Evidence
Cited as the legal basis to determine if the payments made could be considered reimbursements that would reduce the consideration received by the provider of the service.
LB170035 · zh (Art. 41 MWSTG)
Liquidator v. Foundation: Climate Surcharge Payments as Voidable Gifts
The court referenced this article when explaining why the deduction for VAT claimed by the appellant concerning the Art. 288 SchKG claim was inadmissible.
A-2632/2013 (Art. 41 MWSTG)
VAT on Factoring: Written Assignment Requirement Upheld
Reference to the article concerning tax reductions for services.
A-1575/2006 (Art. 41 Abs. 1 MWSTG)
Input Tax Deduction Calculation for Mixed-Use Assets
This provision is used to justify the partial disallowance of input tax deductions due to mixed use of the aircraft for taxable and non-taxable purposes.
A-1575/2006 (Art. 41 Abs. 2 MWSTG)
Input Tax Deduction Calculation for Mixed-Use Assets
This provision is used to allow for the option of taxing private use as own consumption, rather than continuously reducing input tax deductions, provided the aircraft is used for taxable purposes for more than 50%.
A-1596/2006 (Art. 41 Abs. 1 MWSTG)
VAT on Foreign Services and Input Tax Deductibility
Regulates the pro-rata deduction of input tax when goods or services are used for both deductible and non-deductible purposes.
A-1647/2006 (Art. 41 Abs. 1 MWSTG)
Football Club VAT Deduction Dispute
Cited as the basis for prorating the input tax deduction when goods or services are used for both deductible and non-deductible purposes.
A-1496/2006 (art. 41 LTVA)
Dividends Not Subject to VAT, Input Tax Deduction Unaffected
Cited in relation to the reduction of input tax deduction in cases of double use, applied to the calculation of deductible input tax.
A-3069/2007 (Art. 41 Abs. 1 MWSTG)
VAT Appeal: Insufficient Documentation and Input Tax Deductions Lead to Dismissal
Cited regarding the pro-rata deduction of input tax when goods or services are used for both deductible and non-deductible purposes.