641.201
MWSTVOTVAOIVA
CH
CH
Art. 47 Mehrwertsteuerverordnung (MWSTV) - Leistungen an das Personal
MWSTV; 2. Titel: Inlandsteuer; 3. Kapitel: Bemessungsgrundlage und Steuersätze
Art. 47 MWSTV · Leistungen an das Personal
Bei entgeltlichen Leistungen an das Personal ist die Steuer vom tatsächlich empfangenen Entgelt zu berechnen. Artikel 24 Absätze 2 und 3 MWSTG bleibt vorbehalten.
Leistungen des Arbeitgebers an das Personal, die im Lohnausweis zu deklarieren sind, gelten als entgeltlich erbracht. Die Steuer ist von dem Betrag zu berechnen, der auch für die direkten Steuern massgebend ist.
Leistungen, die im Lohnausweis nicht zu deklarieren sind, gelten als nicht entgeltlich erbracht und es wird vermutet, dass ein unternehmerischer Grund besteht.
Soweit bei den direkten Steuern Pauschalen für die Ermittlung von Lohnanteilen zulässig sind, die auch für die Bemessung der Mehrwertsteuer dienlich sind, können diese für die Mehrwertsteuer ebenfalls angewendet werden.
Für die Anwendung der Absätze 2–4 ist nicht erheblich, ob es sich dabei um eng verbundene Personen nach Artikel 3 Buchstabe h MWSTG handelt.
Gerichtsentscheide zu dieser Bestimmung (30)
A-246/2022 (Art. 47 Abs. 2 MWSTV)
Company VAT Appeal on Employee Benefits Partially Granted, Time-Barred Claims Dismissed, Taxable Benefit Confirmed for Travel Passes
Cited as the basis for considering the provision of general subscriptions to employees as a taxable performance in the context of VAT if it is not declared in the salary statement.
A-246/2022 (Art. 47 Abs. 3 MWSTV)
Company VAT Appeal on Employee Benefits Partially Granted, Time-Barred Claims Dismissed, Taxable Benefit Confirmed for Travel Passes
Cited for the presumption that a provision is not provided for payment and has an entrepreneurial reason if it is not to be declared in the salary statement.
A-4191/2020 (Art. 47 Abs. 2 Satz 1 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Determined that the provision for private use of company vehicles by an employee is taxable as income from employment.
A-4191/2020 (Art. 47 Abs. 2 Satz 2 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to establish that the tax base for private use of company vehicles is the amount that is also relevant for direct taxes.
A-4191/2020 (Art. 47 Abs. 3 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Applied to determine that the provision of vehicles to an employee constitutes taxable income if it needs to be declared in the wage statement.
A-4191/2020 (Art. 47 Abs. 4 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to allow the application of flat rates for calculating wage components for VAT purposes if they are also applicable for direct taxes.
A-4191/2020 (Art. 47 Abs. 5 MWSTV)
VAT Deductions for Luxury Vehicles: Remand for Revised Valuation
Used to confirm the applicability of Article 47 MWSTV for employees, including company directors, regardless of whether they are closely related persons.
A-6905/2015 (Art. 47 Abs. 2 MWSTV)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Deems employer benefits to personnel reportable in the wage statement as effectively provided for remuneration.
A-6905/2015 (Art. 47 Abs. 3 MWSTV)
Federal Administrative Court Rules on VAT Reassessment and Default Interest Calculation
Considers benefits not requiring reporting in the wage statement as not effectively provided.
A-313/2007 (Art. 47 al. 3 OTVA)
Fitness Centers VAT Liability and Method Choice Dispute
Allows the AFC to grant certain facilities or permit approximate tax calculations if exact recording causes excessive burden.
A-6552/2007 (art. 47 al. 1 OTVA)
Taxi Driver's Appeal Dismissed Due to Inadequate Records
Cited as the legal basis for the requirement to keep proper accounting records.
A-258/2007 (Art. 47 al. 2 OTVA)
International Humanitarian Organization v. Tax Authority: VAT Refund Prescription Period Calculation
Cited to establish the obligation to retain documents and the extension of this obligation until prescription occurs.
JAAC 70.41 (Art. 47 Abs. 3 MWSTV)
Tax Authority's Arbitrary Estimation of Educational Service Costs Violates Input Tax Deduction Rights
This article was cited in relation to simplified procedures (lump-sum methods) for calculating input tax deduction reductions, emphasizing that such methods should not lead to significant tax advantages or disadvantages.
JAAC 69.109 (Art. 47 cpv. 1 OIVA)
Taxpayer Fails to Prove VAT Estimation Incorrect, Statute of Limitations Interrupted
Cited regarding the taxpayer's obligation to keep proper accounting records.
JAAC 69.41 (Art. 47 al. 3 OTVA)
Waiver of Public Loan Interest is a Subsidy, Limiting Tax Deductions
Basis for the Federal Tax Administration to grant simplifications in tax calculation, specifically regarding the method of calculating the reduction of input tax.