{"id":12652,"date":"2021-01-27T11:44:33","date_gmt":"2021-01-27T11:44:33","guid":{"rendered":"https:\/\/eurotax.sitiotemporal.es\/digital-services-tax-steuervertretung\/"},"modified":"2023-12-06T10:37:24","modified_gmt":"2023-12-06T10:37:24","slug":"digital-services-tax-steuervertretung","status":"publish","type":"page","link":"https:\/\/www.eurotax.fr\/de\/digital-services-tax-steuervertretung\/","title":{"rendered":"Digital Services Tax – Steuervertretung"},"content":{"rendered":"\t\t
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Digital Services Tax - Steuervertretung<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\tEurotax unterst\u00fctzt Sie als Fiskalvertreter bei Ihren Deklarationspflichten in Bezug auf die Steuer f\u00fcr <\/span>\n\t\t\t\t\n\t\t\t\t\tdigitale Dienstleistungen<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t<\/h2>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\n\nDiese Steuer lehnt sich weitgehend an den Vorschlag der Europ\u00e4ischen Kommission f\u00fcr eine Richtlinie \u00fcber das gemeinsame Steuersystem f\u00fcr digitale Dienstleistungen an, die auf Einnahmen aus der Erbringung bestimmter digitaler Dienstleistungen anwendbar ist und derzeit verhandelt wird.\u00a0<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Ziel dieser \"GAFA-Steuer\"<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Erkl\u00e4rtes Ziel von Bercy ist es, Unternehmen einzubeziehen, die einen wesentlichen Teil ihrer Einnahmen aus der Teilnahme von Internetnutzern mit Sitz auf nationalem Territorium erzielen.<\/p>\n

Bis zu einer H\u00f6he von 3%\u00a0sind<\/strong> also die Einnahmen aus Werbezieldiensten besteuert, die auf Daten basieren, die von Internetnutzern gesammelt wurden, insbesondere \u00fcber:<\/p>\n

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  • Suchmaschinen und soziale Netzwerke,<\/li>\n
  • Dienste zur Verbindung von Internet-Nutzern, insbesondere Marktpl\u00e4tze.<\/li>\n<\/ul>\n

    Diese Dienste werden im Verh\u00e4ltnis zum Anteil der Internetnutzeraktivit\u00e4ten besteuert, die von Frankreich aus durchgef\u00fchrt werden.
    \nE-Commerce und die Bereitstellung einer digitalen Schnittstelle als solche sind davon nicht betroffen. Ebenfalls ausgenommen sind Kommunikationsdienste, Zahlungsdienste und regulierte Finanzdienstleistungen. Betroffen sind nur Dienstleistungen mit einem gro\u00dfen Publikum und einem erheblichen Einkommen.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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    Es sind also zwei kumulative Schwellenwerte vorgesehen:<\/h3>\n
      \n
    • 750 Millionen Euro aus weltweit steuerpflichtigen digitalen Diensten und<\/li>\n
    • 25 Millionen Euro aus steuerpflichtigen digitalen Dienste in Frankreich.<\/li>\n<\/ul>\n

      Die steuerpflichtige Basis<\/h3>\n

      Die 3% werden auf das Produkt angewendet zwischen:<\/p>\n

      [Betrag der „franz\u00f6sischen“ Einnahmen aus diesen digitalen Diensten]\nX
      \n[„Franz\u00f6sischer“ Umsatz \/ weltweiter Umsatz]<\/blockquote>\n

      Berichterstattungs- und Zahlungsbedingungen<\/h3>\n

      Diese variieren je nachdem, ob das Unternehmen in Frankreich mehrwertsteuerpflichtig ist oder nicht. Solange das Unternehmen jedoch im Ausland und au\u00dferhalb der EU ans\u00e4ssig ist, ist es verpflichtet, einen Fiskalvertreter zu bestellen.<\/p>\n

      EUROTAX steht Ihnen zur Verf\u00fcgung, um Sie bei Ihren Berichtspflichten in Bezug auf TSN \/ DST zu unterst\u00fctzen. Kontaktieren Sie uns f\u00fcr weitere Informationen:<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Digital Services Tax – Steuervertretung Eurotax unterst\u00fctzt Sie als Fiskalvertreter bei Ihren Deklarationspflichten in Bezug auf die Steuer f\u00fcr digitale Dienstleistungen Diese Steuer lehnt sich weitgehend an den Vorschlag der Europ\u00e4ischen Kommission f\u00fcr eine Richtlinie \u00fcber das gemeinsame Steuersystem f\u00fcr digitale Dienstleistungen an, die auf Einnahmen aus der Erbringung bestimmter digitaler Dienstleistungen anwendbar ist und […]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-12652","page","type-page","status-publish","hentry"],"yoast_head":"\nDigital Services Tax - 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