{"id":324,"date":"2025-11-17T17:37:09","date_gmt":"2025-11-17T15:37:09","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=324"},"modified":"2026-04-07T18:18:37","modified_gmt":"2026-04-07T16:18:37","slug":"letalon-%f0%9f%90%8e-dit-voile-et-le-fisc-compte-largent","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/de\/letalon-%f0%9f%90%8e-saillit-et-le-fisc-compte-les-sous\/","title":{"rendered":"Der Hengst \ud83d\udc0e deckt und das Finanzamt z\u00e4hlt die Cents"},"content":{"rendered":"

\ud83d\udc49 Die Steuerpflichtige kauft und verkauft j\u00e4hrliche Reproduktionsrechte an Hengsten. Ihre T\u00e4tigkeit umfasst auch den Handel mit Deckrechten f\u00fcr ausl\u00e4ndische Hengste, deren Eigent\u00fcmer in Syndikaten zusammengeschlossen sind und deren Bedeckungen im Ausland stattfinden.

\ud83d\udc49 Das Bundesamt f\u00fcr Steuern (MWST) geht davon aus, dass Auslands\u00fcbertr\u00e4ge Dienstleistungen sind, die aus dem Ausland bezogen werden und somit in der Schweiz steuerpflichtig sind.

Die Bundesrichter vertreten die Auffassung, dass es sich nicht um eine Warenlieferung handelt (Erw\u00e4gung 7.1.): Es findet eine Bedeckung (sogenannte nat\u00fcrliche Bedeckung) des Hengstes mit der Stute statt (und nicht mit der Entscheidung); es handelt sich nicht um die Lieferung von Samenspenderinnen.

Sie sind auch der Ansicht, dass das Zuchtrecht kein Finanzinstrument ist, obwohl die Steuerzahlerin argumentiert, dass das Zuchtrecht einen sich entwickelnden Marktwert hat und dass dessen Inhaber es an einen Dritten abtreten kann und dass es funktional einer Finanzoption entspricht.

Die Entscheidung ist auf Franz\u00f6sisch.<\/p>\n\n\n\n

TF, Urteil 9C_370\/2025 vom 17. November 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 La contribuable ach\u00e8te et vend des droits annuels de reproduction sur des \u00e9talons. 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