{"id":397,"date":"2023-07-24T11:33:00","date_gmt":"2023-07-24T09:33:00","guid":{"rendered":"https:\/\/lexify.nextindustry.net\/?p=397"},"modified":"2025-03-21T15:03:29","modified_gmt":"2025-03-21T15:03:29","slug":"the-taxation-of-tokens-transferred-to-founders-by-the-issuing-company","status":"publish","type":"post","link":"https:\/\/lexify.io\/de\/the-taxation-of-tokens-transferred-to-founders-by-the-issuing-company\/","title":{"rendered":"Die Besteuerung von Token, die von der ausgebenden Gesellschaft an die Gr\u00fcnder \u00fcbertragen werden."},"content":{"rendered":"<p>Die Frage der direkten und indirekten Steuern, die Unternehmen (juristische Personen) betreffen, die Token ausgeben, ist von gro\u00dfem Interesse und komplex, sowohl im Hinblick auf ihre Qualifikation als auch auf ihren Zuweisungswert, wenn es keinen Markt gibt.<\/p>\n\n\n\n<p>Was die Qualifikation anbelangt, so ist bekannt, dass Existenzgr\u00fcnder in der Planungs- und Entwicklungsphase eines Unternehmens oder Produkts in der Regel keinen Zugang zu gro\u00dfen Kapitalbetr\u00e4gen haben und in der Regel auch keine Einnahmen erzielen. Um die Unternehmensbilanz nicht zu belasten, wird der Unternehmensgr\u00fcnder, solange sich das Unternehmen in der Planungsphase befindet, nicht oder nur zu einem Mindestlohn angestellt. F\u00fcr diese Arbeitsleistung l\u00e4sst sich der Gr\u00fcnder in der Regel durch die \u00dcbertragung von zuk\u00fcnftigen Token bezahlen, die das Unternehmen selbst ausgibt. Wenn er diese Zahlungsmethode w\u00e4hlt, ist der Wert des Tokens jedoch gleich Null. Sobald der Token ausgegeben wird, was in der Regel nach Monaten oder Jahren der Arbeit der Fall ist, stellt sich die Frage nach seiner Verg\u00fctung und deren steuerlicher Einordnung. Die erste Frage, die sich stellt, ist n\u00e4mlich, ob es sich um ein Gehalt oder eine verdeckte Gewinnaussch\u00fcttung handelt.<\/p>\n\n\n\n<p>Gem\u00e4ss Art. 58 Abs. 1 Bst. b des Gesetzes \u00fcber die direkte Bundessteuer (DBG) kann es sich um eine verdeckte Gewinnaussch\u00fcttung handeln, wenn nach der Rechtsprechung des Bundesgerichts (DBA 140 II 88, Erw. 4.1.) drei Voraussetzungen erf\u00fcllt sind:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die Leistung des Unternehmens muss ohne entsprechende Gegenleistung gew\u00e4hrt werden;<\/li>\n\n\n\n<li>der Vorteil w\u00fcrde direkt oder indirekt einen Aktion\u00e4r oder eine ihm nahestehende Person betreffen, was bedeutet, dass dieses Privileg einem unabh\u00e4ngigen Dritten nicht zu den gleichen Bedingungen gew\u00e4hrt w\u00fcrde;<\/li>\n\n\n\n<li>das Missverh\u00e4ltnis zwischen Leistung und Gegenleistung muss f\u00fcr die Gesellschaftsorgane erkennbar sein, d.h. der Vorteil f\u00fcr den Aktion\u00e4r muss vors\u00e4tzlich gew\u00e4hrt worden sein.<\/li>\n<\/ul>\n\n\n\n<p>W\u00e4hrend die zweite und die dritte Bedingung Zweifel aufkommen lassen k\u00f6nnten, ist es jedoch neben der fehlenden Unverh\u00e4ltnism\u00e4\u00dfigkeit zwischen der Leistung und der damit verbundenen Gegenleistung, die durch den letzten Punkt gegeben ist, vor allem die erste Bedingung, die eine Einstufung als verdeckte Gewinnaussch\u00fcttung ausschlie\u00dft, da der Gr\u00fcnder im Grunde genommen Leistungen zugunsten der Gesellschaft erbringt, die durch gesch\u00e4ftliche Zwecke gerechtfertigt sind und in Form von Wertmarken verg\u00fctet werden. W\u00e4re die Leistung von einem unabh\u00e4ngigen Dritten erbracht worden, h\u00e4tte dieser in jedem Fall eine Verg\u00fctung f\u00fcr die geleistete Arbeit erhalten. Daher k\u00f6nnen wir davon ausgehen, dass die Zahlung von Wertmarken an die Gr\u00fcnder als Gehalt und nicht als Dividende zu qualifizieren ist.<\/p>\n\n\n\n<p class=\"translation-block\">Schwieriger ist die Frage nach dem steuerlichen Wert von Token, die an Gr\u00fcnderinnen und Gr\u00fcnder abgegeben werden. Gem\u00e4ss dem Arbeitspapier der Eidgen\u00f6ssischen Steuerverwaltung (ESTV) von 2018 ist als Referenzwert der Wert des Tokens zum Zeitpunkt des Erhalts der Leistung oder des Erwerbs eines festen Rechtsanspruchs auf die Leistung heranzuziehen. Das Arbeitspapier der AFC aus dem Jahr 2021 (S. 11) weist jedoch darauf hin, dass \"<em>Token, die im Rahmen des Gr\u00fcndungsprozesses ausgegeben werden, zumindest \u00e4hnlich bewertet werden sollten wie Token, die in den Phasen vor dem Verkauf an unabh\u00e4ngige Dritte ausgegeben werden. Wenn der aktuelle Sch\u00e4tzwert nicht ermittelt werden kann, sollte der Token mit dem urspr\u00fcnglichen Kaufpreis, umgerechnet in Schweizer Franken, angegeben werden<\/em>.\"<\/p>\n\n\n\n<p>Leider ber\u00fccksichtigt diese Praxis nicht das Risiko der Gr\u00fcnder, die lange vor der Pre-Sale-Phase in Token bezahlt werden. Unserer Ansicht nach ist es m\u00f6glich, den Gr\u00fcndern sogar weniger als den Vorverkaufswert zu geben, vorausgesetzt, dass zwischen dem Zeitpunkt des Vorverkaufs und dem Beginn der T\u00e4tigkeit des Gr\u00fcnders gen\u00fcgend Zeit vergangen ist, um den Wert des Vorverkaufs-Tokens zu generieren. Der Token kann nat\u00fcrlich nicht zu einem Wert von Null verkauft werden.<\/p>\n\n\n\n<p>Nach der Auszahlung an die Gr\u00fcnder werden die Token von der AFC steuerlich als einfaches Zahlungsmittel bzw. als \"traditionelle\" Fremdw\u00e4hrung betrachtet. Daher werden sie bei Verg\u00fctungen in Kryptow\u00e4hrungen als Fremdw\u00e4hrungseink\u00fcnfte besteuert, die zumindest \u00e4hnlich bewertet werden wie Token, die w\u00e4hrend der Vorverkaufsphase an Dritte ausgegeben werden und zum Tages- oder Durchschnittskurs in CHF umgerechnet werden. Dagegen fallen keine zus\u00e4tzlichen Steuerfolgen wie Quellensteuer und Stempelabgaben an.<\/p>","protected":false},"excerpt":{"rendered":"<p>The issue of direct and indirect taxes impacting companies (legal entities) issuing [&hellip;]<\/p>","protected":false},"author":2,"featured_media":393,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","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":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","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":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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