EPISODE · Nov 4, 2024 · 10 MIN

Vorsteuerabzug

from Steuerrechts-Podcast der Universität St.Gallen (HSG)

Die schweizerische Mehrwertsteuer ist eine Netto-Allphasensteuer mit Vorsteuerabzug. In dieser Episode erklären Peter Hongler und Ralf Imstepf, was der Vorsteuerabzug nach Art. 28 ff. MWSTG ist und wozu er dient. Zudem besprechen sie, weshalb die Vorsteuer eine "Einnahmequelle" für Start-ups und Exportunternehmen sein kann und ob ein Mehrwertsteuersystem ohne Vorsteuerabzug denkbar wäre.

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Vorsteuerabzug

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This episode is 10 minutes long.

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This episode was published on November 4, 2024.

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