Steueränderungen 2020 im Überblick - Teil 4

Im Jahre 2020 gibt es außerordentlich viele steuerliche Änderungen und Neuregelungen. Einige Änderungen wirken auch nach 2019 zurück. In den vier nachfolgenden Beiträgen finden Sie die wichtigsten Regelungen aus verschiedenen Gesetzen, insbesondere aus dem "Gesetz zur weiteren steuerlichen Förderung der Elektromobilität und zur Änderung weiterer steuerlicher Vorschriften", auch als Jahressteuergesetz 2019 bezeichnet, dem "Dritten Gesetz zur Entlastung insbesondere der mittelständischen Wirtschaft von Bürokratie" sowie dem "Gesetz zur Umsetzung des Klimaschutzprogramms 2030 im Steuerrecht".

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1. Margenbesteuerung für Reiseleistungen an Unternehmer

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2. Steuerfreiheit für Privatkliniken

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3. Reihengeschäft: Lieferung durch den Zwischenhändler

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§ 3 Abs. 6a Satz 1 UStG:

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§ 3 Abs. 6a Satz 2 UStG:

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§ 3 Abs. 6a Satz 3 UStG:

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§ 3 Abs. 6a Satz 4 UStG:

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§ 3 Abs. 6a Satz 5 UStG:

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§ 3 Abs. 6a Satz 6 UStG:

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§ 3 Abs. 6a Satz 7 UStG:

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4. Innergemeinschaftliche Lieferungen: Verschärfte Anforderungen

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5. Konsignationslager: Umfassende Neuregelung

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§ 6b Abs. 1 UStG:

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Abs. 1 Nummer 1:

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Abs. 1 Nummer 2:

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Abs. 1 Nummer 3:

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Abs. 1 Nummer 4:

Xxxx xxxxxx Xxxxxxxxxx xxxxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xxxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xxx xx xxx Xxxxxx xxxxxxxxxxxxx xx xx Xxx. xx XXxX xxxxxxxxx xxxxxxxxxxx xxx xxxxxx Xxxxxxx xxx Xxxxxxxx xxx XXxxXxXx. xxx xxxxxxxxxxxx Xxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx Xxxxxxx xxxx xx xxx Xxx. x x.X.x. Xxx. x Xx. x xxx Xxx. x Xx. xx XXxX xxxxxxxxxxx, xxxxxxx xxx xxxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x Xxxxxx. x XxXxXxxxXX xx.

§ 6b Abs. 2 UStG:

Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxxx, xxx xxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxx, xx Xxxx xxxxx Xxxxxxx. Xxxx xxx Xxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxx xxxx, xxxx xxx Xxxxxxxxx xxx Xxxxxxxxx xxx Xxxxxxxxxxx xx xxx Xxxxxxxx, xxxxxx xxxxx Xxxxxxxxx xxxxxxxxx xxx xxxXxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxx xxxx, xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxx xxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxx xx XXxXx xxxxxxxxxxxxxx. xxxxxxxxx xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxx xxx xx Xxx. x XXxXx xxxxxxxxxxxxxx.

Xxx Xxxxxxxxxxxxxx xxx xxxxx xx Xxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xxxxxxxxxxxx, xxxx xxxxx Xxxxxxxxx xxxx xxxxxxx Xxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxx xxx. Xxxxx xxx Xxxxxxxxxxxxxx xxxx xx xx Xxx. x Xx. x x.X.x. xx xx Xxx. xx XXxX xxx. xxx Xxxxxx xxx XXxxXxXx. xxx Xxxxxxxxx xxxx xx xx Xxx. x Xx. x x.X.x. xx xxx Xxx. x x.X.x. Xxx. x Xx. x xxx Xxx. x Xx. xx XXxX xxxx xxx Xxxxxxxxxxx xxxxx xxxxx xxxxxxxx Xxxxxxxxx xxxxxxx, xx xxx Xxxxxxxxxxxxxxx xxxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxx xx xxxxxxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x XxXxXxxxXX xx.

§ 6b Abs. 3 UStG:

Xxx Xxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxxx xxx Xxxxxxxxx xx xxx Xxxxxxxx xxxxx xxxxxx xx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxx xxx xxx xxxxx xxx Xxxxxxxxxxxxxxx xxx xx xx Xxx. x XXxX xxxxxxxx, xxxx xxx Xxxxxxxxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxx xx Xxx. x Xxxx x XXxX x.X.x. xx x Xxx. xx XXxXx xxx xxx xxxxxxxxxxxxxx Xxxxxx, xxx xxxxxx xxxxxxx xxxx xxx Xxxxxx xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx. Xxx Xxxxxxxxx, xx xxx xxxxxx xxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xx xxx Xxxxxxxx xxxxxxxx xxxx, xxx xxx Xxx xxxx Xxxxxx xxx Xxxxxxxxx xxx xx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x XxXxXxxxXX xx.

§ 6b Abs. 4 UStG:

Xxx Xxxxxxxxxx xxxxxx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX. Xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxx xxxxx xxxxxxxx, xxxx xxx xxx Xxxxxxxxxxx xxxxxxxxxxxxx Xxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxxx Xxxx xxxxx xxxxxxx xxxx xxx xxx Xxxx xxxxxx xx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx. xx xxx Xxxxxxxxxxxxxxxxxxxx xxxxxxx xxxxxxx xxx xxxx xxx Xxxxxxxxxxx xxxxxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx xx Xxx. xx XXxX xxxxxxxxx xxxxxxxxxxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x XxXxXxxxXX xx.

§ 6b Abs. 5 UStG:

Xxx Xxxxxxxxxx xxxxxx xxx Xxxx, xxxx xxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxxx. Xxxx xxxxx xxxxxxx xx xxxx xx xxxx Xxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxx Xxxxxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX.

Xxxxx xxxxxx xx Xxxxxxx xxxx xxx Xxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxx xxxxxxx Xxxxxxxxxxx xx xxx Xxxxxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxxx, xxxx xx xxxxxx Xxxxxxxxx xxx Xxxxxxxxx xx xx Xxx. x XXxX xxxxxxxxxxx, x.x. xxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxx, xxxx xxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx:

Xxx xxxxxx Xxxxxxxxxxx xxxx xxxx Xxxxxxxxx xxx xxxx Xxxxxxxxx xxx Xxxxxxxxxx xxxxxxxxxx xxx Xxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx XXxxXxXx. xxxxxxxxx,
xxx Xxxxxxxxxxx xxx xx xxxxxx Xxxxxxxxx xxx xxxxxxxxxxxxx Xxxx xxx xxx xxxxxxxxxxxxx Xxxxxxxxx xxx xxxxx Xxxxxxxxx xxxxxxx xxx
xxx Xxxxxxxxxxx xxxxxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxx xxx xx xx Xxx. xx XXxX xxxxxxxxx xxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x XxXxXxxxXX xx.

§ 6b Abs. 6 UStG:

Xxx Xxxxxxxxxx xxxxxx xxx Xxxx, xxxx xxxx xxx Xxxxxxxxxxxxxxx xxxxxxx xx xx Xxx. x XXxX xxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxxxxx Xxxx xxxx xx xxxxx xxxxxxxxxx Xxxxxxxx xxxxxxxx xxxxxxx xxxx xxx xx xx Xxx. x XXxX xxxx xxxxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxx xxx Xxxx xxxxxxx xxxxxx xxxxx Xxxxxxxxx xxx xx Xxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxx xxxxxxxxx. Xx Xxx xxxxxx Xxxxxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxxxxx xxx xxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxx xxx xxxx xx xx Xxx. x XXxXx. Xxxxxx Xxxxxx xxxxxxx x.X. xxxxxxxxx, xxxx xxx Xxxx xxxxxx xx Xxxxxxx xx xxxxx Xxxxxxx, xxx xxxxx xxx xxx xxxxxxxxxxxxx xxxxxxxxxxxx Xxxxxxxx xxxxxxxxx xxx, xxxxxxxx xxxx xxx xxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxxx xxxx xx xx Xxx. x XXxX xxxxxxxx.

Xxxxxxxxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx x.X. xxxx xxxx, xxxx xxx Xxxxxxxxxxx xxxxxx xx Xxxxxxx xxxx Xxxx xxx Xxxxxxxxxxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxxx xxxx.

Xxxxxx xxxxxx xxx Xxxxxxxxxx xxx Xxxx, xxxx xxx Xxxx xxx xxxxx Xxxxxxxxx xxxx xxx xxx Xxxxxxxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxx xxxx xx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx xxxx. Xxxx xxxx xxxxxx Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx xxx xxx Xxxxxxxxxx xxxx xxx xx xxx Xxx xxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxx xxxx xx xxxxx xxxxxxx Xxxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxxxxxxxxxx xxxxxxx.

Xxxxxxxxxxxx xxxxxx xxx Xxxxxxxxxx xxxx xxx Xxxxxx xxx Xxxxxxxxxxx, xxx Xxxxxxxxx xxxx xxx Xxxxxxxxxx xxx Xxxx xxxx xxxxx Xxxxxxx xx Xxxxxxxxxxxxxxxxxxxxxxxx. Xxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxxxx xxxxx xxxxxxxxxxxxxxxxxxxxxxx Xxxxxxxxxx xxxxxxxxxxxxxx, xxx xx xxx Xxx xxxxxxx xxxx, xx xxx xxx Xxxxxxxxxxx, xxx Xxxxxxx xxxx xxx Xxxxxxxxx xxxxxxxxxxxx xxxx. Xxx Xxxxxxxx xxxxx Xxx. xxx Xxx. x XxXxXxxxXX xx.

§ 22 Abs. 4f und 4g UStG:

Xxxxxxx xxxxxxx xxxx xx xxx xxxxxxxxxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxx xx Xxxxxxxxxxxx xxx xxx Xxxxxxxxxxxxx xxx xx xx XXxX. Xxx Xxx. xx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx, xxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxx Xxxxxxxxxx xxx xxx Xxxxxx xxxxx Xxxxxxxxxxxxxxx xx xxx Xxxxxx xxxxx xxxxxxx Xxxxxxxxxxxxxxx xxx Xxxxxx xxxxx xxxxxxxxx Xxxxxxxxx xxxxxxxxxx xxxx xxxxxxxxx, xxxxxxx xx xx Xxx. x Xx. x XXxX xxxxxxxxxxxxx xxx. Xxx Xxx. xx xxxxxxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxx xxxxxx, xxx xxx Xxxxxxxxxxx xXxxxxxxxx, xx xxx xxx xxxxxxxx Xxxxxxxxx xxxx Xxxxxxxx xxx Xxxxxxxxxxxxxxxxxxxxxxxxxx xxxxxxxx xxxx, xx Xxxxxxxxxxxx xxx xxxxxx Xxxxxxxxx xxxxxxxxxxxxx xxx.

Xxx Xxxxxxxxxxx xx xxx Xxxxxxxxxxxxxxxxxxx xxxxx xxx x.x.xxxx xx Xxxxx.

6. Fiskalvertreter: Pflicht zur Abgabe von Umsatzsteuer-Voranmeldungen

Xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxx xxxx xxxxx xxxxx xx Xxxxxx xxxxxxxxxxx Xxxxxxxxxxxxxxx xxxxxxxxx xxxxxx, xxxx xx xx Xxxxxx xxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxx xxxxxxx xxx xxxxxx Xxxxxxxxxxxxxx xx Xxxxx xxxxxxx xxxx. Xxxxxxxxxx xxxx Xxxxxxxxxxxxxxx xxxxxxx xxx xxxxxxxxxxxx, xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx, xxxxx xxxxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxxxxx. Xxxx xxxxxxx xxxxxxx xxxxx xxxxxxxxxxx Xxxxxxx, xxx Xxxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xx xxxxxxxx.

Xxxxx xxx xxx Xxxxxxxx xxx Xxxxxx xxx Xxxxxxxxxxxxxxxxx Xxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxx xxxxxxxx. Xxxxx xxxxxxx xxx Xxxxxx, xxxx Xxxxxxxxxxx xxxxxxxx xxxxxx XXxxxxxxxxxxxx Xxxxxxxxxxxxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xxx Xxxxx xx xxx xxxxxxx Xxxxxxxxxxxxxxx xxxxx xx xxxxxx Xxxxxx xxxxxxxxx.

Xxx Xxxxxxxxxxxxxxxxxx xxx xx xxxxx Xxxxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx, xx xxxxx Xxxxxxxxxxxxxxx xxxxxxxxxxx xxxx, xxx Xxxxxxxxx xxx xxxxxxxxx Xxxxxx xxxxxxxxxxxxxx xxxxx xxxx xxx xxxx xxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxxxxx Xxxxxxxxxxx xxxxxxxxx. Xxx Xxxxxxxxxxxxxx xxx xxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxx xx Xxxxxxx xxxxxxxxxxx Xxxxxxxxxxxx xxx xx xxxxxx xxxxxxxxxxxx, xxxx xxx Xxxxxxxxxxxxx xxxxxxxx Xxxxxxxxxxxxx xxxxx xxx xxx xxx Xxxxxxxxxxxxxxxx xxxxxxxxxxx Xxxxxxxxxxx xxxxxxxxxx xxx xxxxxx xxxxxxxxx.

Xxx xxx xxxxxxxxx xx xx xxx Xxx. x xxx xx XXxX xxxxxx Xxxxxxxxxxxxxxx xxxxx xxxxxxxxxxxx, xxxxx xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx XxxxxxxxxxxxxXxxxxxxxxxxxxx xxxxxxxxx. Xxxxx xxxxxx xxx xxxxxxxxxxxx, xxx XxxxxxxxxxxxxXxxxxxxxxxxxxxxx xxxx Xxxxxx xxx xxx Xxxxxxxxxxx xxxxx xxxxxxxxxxx Xxxxxxxxxxx xxx xxxxx xxxxxxxxxx Xxxxxxxxxxxxxxxxxxxxxx xxxxxxxxxxx. Xx xxxx xxx xxxxxxxxxxxxxxxxx Xxxxxx xxxxxxxxxx, xx xxxx Xxxxxxxxxx xxx Xxxxx xxx Xxxxxxxx xxxx xxx xxxxxxxxxxxxxx Xxxxxxxxxxxx xxx Xxxx xxxx xx xx Xxx. x xxx xx XXxX xxxxx xxx xxxxxxxxxxxx xxxxxxxxx xxx.

7. Kostengemeinschaften

Xxxx xx x Xx. xx Xxxxxx. x XXxX xxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxx Xxxxxxxxxxxxxxxxxxxx xx xxxx Xxxxxxxxxx xxxxxxxxxxxxxxxx. Xxx XxXX xxx xxx Xxxxxxxxxxxxx xxx Xxxxxxxxxxxxxxx xxx Xxxxxxxxxx xxx xxxxxxxxxxxxxxx Xxxxxxxxxx xxxx xxxxxxxxxxxxxxxxxx xxxxxxxxx xXxXXxXxxxxx x. xx.x.xxxx, Xxxxxxxxx. xx x Xx. xx XXxX xxxxxxxxx xxxxx xxx Xxxxxxxxxxxxxxx xxxx Xxxxxxxxxxxxxxxxxxxx xxx xxx Xxxxxx, xx xxxxx xxx Xxxxxxxxxx xxx Xxxxxxxxxx xxxxxxxx Xxxxxxxxxxxx xxxxxxxxx.