{"id":5365,"date":"2020-06-15T14:05:55","date_gmt":"2020-06-15T13:05:55","guid":{"rendered":"https:\/\/cgate-logistics.com\/?p=5365"},"modified":"2020-06-15T16:36:19","modified_gmt":"2020-06-15T15:36:19","slug":"umsatzsteuerupdate-steuerbefreiung-der-umsa%cc%88tze-nach-%c2%a7-4-nr-3-buchstabe-a-ustg","status":"publish","type":"post","link":"https:\/\/cgate-logistics.com\/artikel\/informatives\/umsatzsteuerupdate-steuerbefreiung-der-umsa%cc%88tze-nach-%c2%a7-4-nr-3-buchstabe-a-ustg\/","title":{"rendered":"Umsatzsteuerupdate: Steuerbefreiung der Umsa\u0308tze nach \u00a7 4 Nr. 3 Buchstabe a UStG"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5365\" class=\"elementor elementor-5365\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"true\" class=\"elementor-element elementor-element-4eb3026 elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"4eb3026\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f541529 elementor-column elementor-col-100 elementor-top-column\" data-id=\"f541529\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d89d88c elementor-widget elementor-widget-text-editor\" data-id=\"d89d88c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>Das Bundesministerium f\u00fcr Finanzen (BMF) hat in dem Schreiben vom 06. Februar 2020 \u00fcber ein EuGH-Urteil zu umsatzsteuerfreien Bef\u00f6rderungsdienstleistungen ins Drittland informiert.<\/p><p>In Zukunft sind Bef\u00f6rderungen von Gegenst\u00e4nden in ein Drittland nur dann steuerfrei, wenn der Frachtf\u00fchrer diese direkt an den Versender oder Empf\u00e4nger der Gegenst\u00e4nde leistet.<br \/>Die Beauftragung eines Unterfrachtf\u00fchrers ist nach dem neuen Gesetz steuerpflichtig, da dieser die Bef\u00f6rderungsleistungen nicht direkt an den Versender oder den Empf\u00e4nger der Gegenst\u00e4nde erbringt, sondern an den Hauptfrachtf\u00fchrer.<\/p><p>Die neuen Regelungen des EuGH-Urteils sind auf alle offenen F\u00e4lle anzuwenden. Ums\u00e4tze, die vor dem 01. Juli 2020 mit der bisher geltenden Rechtslage ausgef\u00fchrt wurden, unterliegen jedoch einer Nichtbeanstandungsregelung.\u00a0<\/p><p>Das Originalschreiben des BMF finden Sie hier:<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4cf4d1 elementor-widget elementor-widget-button\" data-id=\"d4cf4d1\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Umsatzsteuer\/Umsatzsteuer-Anwendungserlass\/2020-02-06-steuerbefreiung-der-umsaetze-nach-paragraf-4-nr-3-buchstabe-a-UStG.pdf?__blob=publicationFile&amp;v=1\" target=\"_blank\" class=\"elementor-button-link elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">BMF Schreiben vom 06.02.2020<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8979d25 elementor-widget elementor-widget-text-editor\" data-id=\"8979d25\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p>F\u00fcr weitere Fragen stehen wir Ihnen unter <a href=\"mailto:office@cgate-logistics.com\" target=\"_blank\" rel=\"noopener\">office@cgate-logistics.com<\/a> gerne zur Verf\u00fcgung.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Das Bundesministerium f\u00fcr Finanzen (BMF) hat in dem Schreiben vom 06. Februar 2020 \u00fcber ein EuGH-Urteil zu umsatzsteuerfreien Bef\u00f6rderungsdienstleistungen ins Drittland informiert. In Zukunft sind Bef\u00f6rderungen von Gegenst\u00e4nden in ein Drittland nur dann steuerfrei, wenn der Frachtf\u00fchrer diese direkt an den Versender oder Empf\u00e4nger der Gegenst\u00e4nde leistet. Die Beauftragung eines Unterfrachtf\u00fchrers ist nach dem neuen &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/cgate-logistics.com\/artikel\/informatives\/umsatzsteuerupdate-steuerbefreiung-der-umsa%cc%88tze-nach-%c2%a7-4-nr-3-buchstabe-a-ustg\/\"> <span class=\"screen-reader-text\">Umsatzsteuerupdate: Steuerbefreiung der Umsa\u0308tze nach \u00a7 4 Nr. 3 Buchstabe a UStG<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":5381,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","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":"","footnotes":""},"categories":[22,21],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Umsatzsteuerupdate: Steuerbefreiung der Umsa\u0308tze nach \u00a7 4 Nr. 3 Buchstabe a UStG | CGATE Logistics<\/title>\n<meta name=\"description\" content=\"Umsatzsteuerupdate: Steuerbefreiung der Umsa\u0308tze nach \u00a7 4 Nr. 3 Buchstabe a UStG: Wir sind die Experten f\u00fcr Ihre Logistik-Themen. 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