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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Pauschalsteuersatz

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Rate approved by the Federal Tax Administration used to determine the tax claim by multiplying it by the total of the considerations generated in a reporting period, including tax.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Pauschalsteuersatz
Name
flat tax rate
Name
taux forfaitaire
Name
aliquota forfettaria
Description
Rate approved by the Federal Tax Administration used to determine the tax claim by multiplying it by the total of the considerations generated in a reporting period, including tax.
dateModified
2022-04-19T11:25:33.0170000Z
Identifier
96975
Alternate name
AF
Alternate name
PSS
Alternate name
TaF
URL
https://www.termdat.bk.admin.ch/entry/96975
citation
MWST-Info, 13 Pauschalsteuersätze ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
citation
VAT Ordinance, art. 99 heading (SR 641.201, transl., status 2019-04)
citation
Info TVA, 13 Taux forfaitaires ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
citation
Info IVA, 13 Aliquote forfetarie ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
position
1
Linguistic Context
Le aliquote forfetarie (AF) sono aliquote settoriali che semplificano notevolmente il rendiconto con l’AFC, in quanto non devono essere determinate le imposte precedenti.
Linguistic Context
Les taux forfaitaires (TaF) sont des taux spécifiques pour certaines branches qui simplifient considérablement le décompte avec l’AFC puisque l’impôt préalable ne doit plus être déterminé.
Linguistic Context
Pauschalsteuersätze (PSS) sind Branchensätze, welche die Abrechnung mit der ESTV wesentlich vereinfachen, weil die Vorsteuern nicht ermittelt werden müssen.
Term Note
EXP: die geschuldete Steuer wird bei Anwendung dieser Methode mittels Multiplikation des Umsatzes (inkl. MWST) mit dem entsprechenden von der ESTV bewilligten PSS berechnet
Term Note
EXP: lors de l’application de cette méthode, l’impôt dû est calculé en multipliant le chiffre d’affaires (TVA incluse) par le TaF correspondant accordé par l’AFC
Term Note
EXP: applicando questo metodo, l’imposta dovuta viene calcolata moltiplicando la cifra d’affari (IVA inclusa) per la corrispondente AF autorizzata dall’AFC
termNoteCitation
MWST-Info, 13 Pauschalsteuersätze ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
termNoteCitation
Info TVA, 13 Taux forfaitaires ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
termNoteCitation
Info IVA, 13 Aliquote forfetarie ([Internet, 2018-03-23](https://tinyurl.com/287x4eeh))
descriptionCitation
after VAT Ordinance, art. 99 para. 1 (SR 641.201, transl., status 2019-04)
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
seeAlso net tax rate
seeAlso business rate
inDefinedTermSet Terminologie der Mehrwertsteuer
inDefinedTermSet Swiss Federal Administration
has part flat-rate tax
has part PSS
Reliability code Checked by specialist
termDomain LAW
termDomain FINANCE
termDomain Taxes
termDomain Financial law and tax law
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso net tax rate
seeAlso business rate
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.