{"id":4725,"date":"2022-12-20T12:03:55","date_gmt":"2022-12-20T11:03:55","guid":{"rendered":"https:\/\/ptb.ovh\/bakertilly\/?page_id=4725"},"modified":"2022-12-23T13:02:19","modified_gmt":"2022-12-23T12:02:19","slug":"bakertilly-newsletter-reminder-tax-alert-2023-de","status":"publish","type":"page","link":"https:\/\/ptb.ovh\/bakertilly\/bakertilly-newsletter-reminder-tax-alert-2023-de\/","title":{"rendered":"BAKERTILLY &#8211; Newsletter &#8211; Reminder Tax Alert 2023 &#8211; DE"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_raw_html]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[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][vc_raw_js]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[\/vc_raw_js][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4738&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]<span style=\"font-size: 18pt;\"><strong><span style=\"color: #c9ec51; font-family: carnac_bold, arial;\">Senkung der Mehrwertsteuers\u00e4tze um 1% f\u00fcr das Jahr 2023.<\/span><\/strong><\/span>[\/vc_column_text][vc_column_text]Die von der Tripartite beschlossene und durch das Gesetz vom 26. Oktober 2022 (Memorial A Nr. 534) konkretisierte Senkung der Mehrwertsteuer betrifft die S\u00e4tze von 17%, 14% und 8% (auf 16%, 13% bzw. 7%).<\/p>\n<p>Der supererm\u00e4\u00dfigte Mehrwertsteuersatz bleibt unver\u00e4ndert bei 3%.<\/p>\n<p>Die Senkung um 1% gilt f\u00fcr alle Produkte und Dienstleistungen ohne Einschr\u00e4nkungen hinsichtlich der Aktivit\u00e4t zwischen dem 1. Januar 2023 und dem 31. Dezember 2023.[\/vc_column_text][vc_column_text]<span style=\"color: #c9ec51;\"><strong>Was ist mit Transaktionen, die 2022 durchgef\u00fchrt, aber erst 2023 in Rechnung gestellt werden?<\/strong><\/span>[\/vc_column_text][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>Theoretisches Prinzip<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1666692938423{padding-top: 10px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJtYXJnaW4tbGVmdCUzQSUyMDIwcHglM0IlMjIlM0UlMEFCZWlzcGllbCUzQSUyMEVpbmUlMjBCZXN0ZWxsdW5nJTIwZXJmb2xndCUyMGluJTIwMjAyMiUyQyUyMGFiZXIlMjB3aXJkJTIwZXJzdCUyMDIwMjMlMjBnZWxpZWZlcnQlMkZiZXphaGx0LiUzQ2JyJTIwJTJGJTNFJTNDYnIlMjAlMkYlM0UlMEFVbSUyMGRlbiUyMGFuenV3ZW5kZW5kZW4lMjBNZWhyd2VydHN0ZXVlcnNhdHolMjAlMjgxNyUyNSUyMG9kZXIlMjAxNiUyNSUyOSUyMHp1JTIwYmVzdGltbWVuJTJDJTIwdmVyd2Vpc3QlMjBkYXMlMjBNZWhyd2VydHN0ZXVlcmdlc2V0eiUyMGF1ZiUyMGRlbiUyMFN0ZXVlcnRhdGJlc3RhbmQlMkMlMjBkLiUyMGguJTIwYXVmJTIwZGVuJTIwWmVpdHB1bmt0JTJDJTIwenUlMjBkZW0lMjBkaWUlMjBMaWVmZXJ1bmclMjB2b24lMjBHZWdlbnN0JUMzJUE0bmRlbiUyMGVyZm9sZ3QlMjBiencuJTIwZGllJTIwRXJicmluZ3VuZyUyMHZvbiUyMERpZW5zdGxlaXN0dW5nZW4lMjBhYmdlc2NobG9zc2VuJTIwaXN0LiUyMEVzJTIwaGFuZGVsdCUyMHNpY2glMjBhbHNvJTIwdW0lMjBkZW4lMjBaZWl0cHVua3QlMkMlMjB6dSUyMGRlbSUyMGRpZSUyMFRyYW5zYWt0aW9uJTIwYWJnZXNjaGxvc3NlbiUyMHd1cmRlLiUzQ2JyJTIwJTJGJTNFJTNDYnIlMjAlMkYlM0UlMEFFcyUyMGdpYnQlMjBqZWRvY2glMjBlaW5pZ2UlMjBBdXNuYWhtZW4lMjB6dSUyMGRpZXNlciUyMFJlZ2VsJTNBJTBBJTNDZGl2JTIwc3R5bGUlM0QlMjJtYXJnaW4tbGVmdCUzQSUyMDIwcHglM0IlMjIlM0UlMEElM0NkaXYlMjBzdHlsZSUzRCUyMm1hcmdpbiUzQSUyMDEwcHglMjAwJTNCJTIyJTNFJTNDaW1nJTIwc3JjJTNEJTIyaHR0cHMlM0ElMkYlMkZwdGIub3ZoJTJGYmFrZXJ0aWxseSUyRndwLWNvbnRlbnQlMkZ1cGxvYWRzJTJGMjAyMSUyRjA5JTJGdWwtY2hlY2tHcmVlbi5wbmclMjIlM0UlMjBJbSUyMEZhbGxlJTIwZWluZXIlMjBBbnphaGx1bmdzcmVjaG51bmclMjBvZGVyJTIwZWluZXIlMjBWb3JhdXN6YWhsdW5nJTIwd2lyZCUyMGRpZSUyMGYlQzMlQTRsbGlnZSUyME1laHJ3ZXJ0c3RldWVyJTIwYmlzJTIwenVyJTIwSCVDMyVCNmhlJTIwZGVzJTIwZXJoYWx0ZW5lbiUyMEJldHJhZ3MlMjB6dSUyMGRlbSUyMHp1bSUyMFplaXRwdW5rdCUyMGRlcyUyMFphaGx1bmdzZWluZ2FuZ3MlMjBnZWx0ZW5kZW4lMjBTYXR6JTIwZiVDMyVBNGxsaWcuJTNDJTJGZGl2JTNFJTBBJTNDZGl2JTIwc3R5bGUlM0QlMjJtYXJnaW4lM0ElMjAxMHB4JTIwMCUzQiUyMiUzRSUzQ2ltZyUyMHNyYyUzRCUyMmh0dHBzJTNBJTJGJTJGcHRiLm92aCUyRmJha2VydGlsbHklMkZ3cC1jb250ZW50JTJGdXBsb2FkcyUyRjIwMjElMkYwOSUyRnVsLWNoZWNrR3JlZW4ucG5nJTIyJTNFJTIwWnVyJTIwVmVyZWluZmFjaHVuZyUzQSUyMFdlbm4lMjBlaW5lJTIwUmVjaG51bmclMjBhdXNnZXN0ZWxsdCUyMHdlcmRlbiUyMG11c3MlMjAlMjhkaWUlMjBoJUMzJUE0dWZpZ3N0ZSUyMHZvcmtvbW1lbmRlJTIwU2l0dWF0aW9uJTI5JTJDJTIwd2lyZCUyMGRlciUyME1laHJ3ZXJ0c3RldWVyc2F0eiUyMHZlcmVpbmZhY2hlbmQlMjBkdXJjaCUyMGRhcyUyMERhdHVtJTIwZGVyJTIwUmVjaG51bmclMjBiZXN0aW1tdC4lM0MlMkZkaXYlM0UlMEElM0MlMkZkaXYlM0UlMEElM0MlMkZkaXYlM0U=[\/vc_raw_html][vc_row_inner el_id=\u00a0\u00bbattention\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1666366155170{margin-top: 0px !important;margin-bottom: 0px !important;padding-top: 20px !important;padding-right: 20px !important;padding-bottom: 20px !important;padding-left: 20px !important;}\u00a0\u00bb][vc_column_inner][vc_column_text css=\u00a0\u00bb.vc_custom_1671796497167{border-radius: 2px !important;}\u00a0\u00bb]<strong>Achtung:<\/strong> Die Rechnung muss sp\u00e4testens am f\u00fcnfzehnten Tag des Monats ausgestellt werden, der auf den Monat folgt, in dem die Lieferung der Gegenst\u00e4nde oder die Erbringung der Dienstleistungen stattgefunden hat. Wird die Rechnung nach dieser Frist ausgestellt, bleibt der Stichtag f\u00fcr die Anwendung des Mehrwertsteuersatzes der 15. Tag des Monats, der auf die Ausf\u00fchrung der Transaktion folgt.[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796531279{padding-top: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][\/vc_column_inner][\/vc_row_inner][vc_empty_space height=\u00a0\u00bb20px\u00a0\u00bb][vc_column_text]<\/p>\n<ul>\n<li><strong>Praktische Beispiele \/ Gebrauchsanweisung<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796640154{margin-bottom: 10px !important;padding-top: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796802359{margin-bottom: 10px !important;padding-top: 10px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJtYXJnaW4tbGVmdCUzQSUyMDQwcHglM0IlMjIlM0UlMEElM0NzcGFuJTIwc3R5bGUlM0QlMjJjb2xvciUzQSUyMCUyM2M5ZWM1MSUzQiUyMGZvbnQtd2VpZ2h0JTNBJTIwYm9sZCUzQiUyMiUzRTIlMjklMjBJbSUyME9rdG9iZXIlMjAyMDIyJTIwd2VyZGVuJTIwTWFsZXJhcmJlaXRlbiUyMGR1cmNoZ2VmJUMzJUJDaHJ0JTJDJTNDJTJGc3BhbiUzRSUyMGRpZSUyMGFiZXIlMjBlcnN0JTIwaW0lMjBKYW51YXIlMjAyMDIzJTIwJTI4dmVyc3AlQzMlQTR0ZXQlMjklMjBpbiUyMFJlY2hudW5nJTIwZ2VzdGVsbHQlMjB3ZXJkZW4uJTNDYnIlMjAlMkYlM0UlM0NiciUyMCUyRiUzRSUwQURpZSUyMFJlY2hudW5nJTIwaCVDMyVBNHR0ZSUyMHNwJUMzJUE0dGVzdGVucyUyMGFtJTIwMTUuJTIwTm92ZW1iZXIlMjAyMDIyJTIwYXVzZ2VzdGVsbHQlMjB3ZXJkZW4lMjBtJUMzJUJDc3Nlbi4lMjBFcyUyMGdpbHQlMjBkYWhlciUyMGRlciUyME13U3QuLVNhdHolMjBkZXIlMjBSZWNobnVuZ3NmcmlzdCUyQyUyMGQuJTIwaC4lMjBkZXIlMjBTYXR6JTIwdm9tJTIwMTUuJTIwTm92ZW1iZXIlMjAyMDIyJTIwJTI4MTclMjUlMjkuJTIwRGllJTIwaW0lMjBKYW51YXIlMjAyMDIzJTIwYXVzZ2VzdGVsbHRlJTIwUmVjaG51bmclMjBtdXNzJTIwYXVzJTIwZGllc2VuJTIwR3IlQzMlQkNuZGVuJTIwZWluZW4lMjBNZWhyd2VydHN0ZXVlcnNhdHolMjB2b24lMjAxNyUyNSUyMGVudGhhbHRlbiUyMSUzQ2JyJTIwJTJGJTNFJTNDYnIlMkYlM0UlMEFEZXIlMjBhbnp1d2VuZGVuZGUlMjBTdGV1ZXJzYXR6JTIwcmljaHRldCUyMHNpY2glMjBuaWNodCUyMG5hY2glMjBkZW0lMjBEYXR1bSUyMGRlciUyMGF1c2dlc3RlbGx0ZW4lMjBSZWNobnVuZyUyMCUyODIwMjMlMjklMkMlMjBzb25kZXJuJTIwbmFjaCUyMGRlciUyMFJlY2hudW5nc3N0ZWxsdW5nc2ZyaXN0JTIwJTI4MTUuJTIwVGFnJTIwZGVzJTIwTW9uYXRzJTJDJTIwZGVyJTIwYXVmJTIwZGllJTIwVHJhbnNha3Rpb24lMjBmb2xndCUyMCUyRiUyMDIwMjIlMjkuJTNDYnIlMjAlMkYlM0UlM0NiciUyRiUzRSUwQURlciUyMFNhdHolMjB2b24lMjAxNyUyNSUyMG11c3MlMjBpbiUyMGRlbiUyMEJ1Y2hoYWx0dW5nc3NvZnR3YXJlbiUyMGYlQzMlQkNyJTIwZGllJTIwUmVjaG51bmdzc3RlbGx1bmclMjBpbSUyMEphaHIlMjAyMDIzJTIwYmVpYmVoYWx0ZW4lMjB3ZXJkZW4uJTBBJTNDJTJGZGl2JTNF[\/vc_raw_html][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796852789{margin-bottom: 10px !important;padding-top: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796891484{padding-top: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][vc_column_text]<\/p>\n<ul>\n<li><strong>Beispiele<\/strong><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_raw_html css=\u00a0\u00bb.vc_custom_1671632118960{margin-bottom: 10px !important;padding-top: 10px !important;}\u00a0\u00bb]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[\/vc_raw_html][vc_raw_html css=\u00a0\u00bb.vc_custom_1671796940262{padding-top: 10px !important;}\u00a0\u00bb]JTNDZGl2JTIwc3R5bGUlM0QlMjJtYXJnaW4tbGVmdCUzQSUyMDQwcHglM0IlMjIlM0UlMEElM0NzcGFuJTIwc3R5bGUlM0QlMjJjb2xvciUzQSUyMCUyM2M5ZWM1MSUzQiUyMGZvbnQtd2VpZ2h0JTNBJTIwYm9sZCUzQiUyMiUzRTIlMjklMjBFaW5lJTIwQnVjaGhhbHR1bmdzbGVpc3R1bmclM0MlMkZzcGFuJTNFJTIwd2lyZCUyMGltJTIwTm92ZW1iZXIlMjAyMDIyJTIwZXJicmFjaHQlMjB1bmQlMjBpbSUyMERlemVtYmVyJTIwMjAyMiUyMG1pdCUyMDE3JTI1JTIwYWJnZXJlY2huZXQuJTIwRiVDMyVCQ3IlMjBkaWVzZSUyMExlaXN0dW5nJTIwd2lyZCUyMGltJTIwSmFociUyMDIwMjMlMjBlaW5lJTIwR3V0c2NocmlmdCUyMGF1c2dlc3RlbGx0LiUzQ2JyJTIwJTJGJTNFJTNDYnIlMkYlM0UlMEFEaWUlMjBHdXRzY2hyaWZ0JTIwbXVzcyUyMG1pdCUyMGRlbSUyMGdsZWljaGVuJTIwTWVocndlcnRzdGV1ZXJzYXR6JTIwd2llJTIwZGllJTIwdXJzcHIlQzMlQkNuZ2xpY2hlJTIwUmVjaG51bmclMjBhdXNnZXN0ZWxsdCUyMHdlcmRlbi4lMjBEaWUlMjBpbSUyMEphaHIlMjAyMDIzJTIwYXVzZ2VzdGVsbHRlJTIwR3V0c2NocmlmdCUyMGYlQzMlQkNyJTIwZWluZSUyMHVyc3ByJUMzJUJDbmdsaWNoZSUyMFJlY2hudW5nJTIwYXVzJTIwZGVtJTIwSmFociUyMDIwMjIlMjBtdXNzJTIwZGFoZXIlMjBtaXQlMjAxNyUyMCUyNSUyME13U3QuJTIwYmVnbGljaGVuJTIwd2VyZGVuLiUzQ2JyJTIwJTJGJTNFJTNDYnIlMkYlM0UlMEFXYXMlMjBnZXNjaGllaHQlMkMlMjB3ZW5uJTIwbmFjaCUyMGRlciUyMEd1dHNjaHJpZnQlMjBlaW5lJTIwbmV1ZSUyQyUyMGtvcnJpZ2llcnRlJTIwUmVjaG51bmclMjBmJUMzJUJDciUyMGRpZSUyMGdsZWljaGUlMjBCdWNoaGFsdHVuZ3NsZWlzdHVuZyUyMGltJTIwSmFociUyMDIwMjMlMjBhdXNnZXN0ZWxsdCUyMHdpcmQlM0YlMjBEZXIlMjBNZWhyd2VydHN0ZXVlcnNhdHolMjBpc3QlMjBtaXQlMjBkZW0lMjBBYnJlY2hudW5nc3N0aWNodGFnJTIwdmVyYnVuZGVuLiUyMERlciUyMEFicmVjaG51bmdzc3RpY2h0YWclMjBmJUMzJUJDciUyMGVpbmUlMjBMZWlzdHVuZyUyMGltJTIwTm92ZW1iZXIlMjAyMDIyJTIwaXN0JTIwZGVyJTIwMTUuJTIwRGV6ZW1iZXIlMjAyMDIyLiUyMERpZSUyMG5ldWUlMjBSZWNobnVuZyUyQyUyMGRpZSUyMGltJTIwSmFociUyMDIwMjMlMjBhdXNnZXN0ZWxsdCUyMHdpcmQlMkMlMjBtdXNzJTIwbWl0JTIwMTclMjAlMjUlMjAlMjhhbSUyMDE1LiUyMERlemVtYmVyJTIwMjAyMiUyMGdlbHRlbmRlciUyMFNhdHolMjklMjBzZWxic3QlMjBiZWdsaWNoZW4lMjB3ZXJkZW4uJTNDYnIlMjAlMkYlM0UlM0NiciUyRiUzRSUwQSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][\/vc_column][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=\u00a0\u00bb50px\u00a0\u00bb][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb4607&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb onclick=\u00a0\u00bbcustom_link\u00a0\u00bb img_link_target=\u00a0\u00bb_blank\u00a0\u00bb link=\u00a0\u00bbhttps:\/\/www.bakertilly.lu\/english\/news\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615209556{background-color: #1c2123 !important;}\u00a0\u00bb el_id=\u00a0\u00bbfooterExperts\u00a0\u00bb][vc_column][vc_single_image image=\u00a0\u00bb883&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb][\/vc_column][\/vc_row][vc_row css=\u00a0\u00bb.vc_custom_1578615258022{background-color: #000002 !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][vc_column width=\u00a0\u00bb2\/3&Prime;][vc_row_inner][vc_column_inner][vc_raw_html]%3Cstyle%3E%0A%09%40media%20all%20and%20%28max-width%3A%20767px%29%20%7B%0A%09%09%23Layout_14%2C%20%23Layout_14%20%2A%7B%0A%09%09%09margin%3A%20auto%3B%0A%09%09%7D%0A%09%09%23footerCoord%7B%0A%09%09%09text-align%3A%20center%3B%0A%09%09%09display%3A%20block%3B%0A%09%09%09clear%3A%20both%3B%0A%09%09%09width%3A%20330px%3B%0A%09%09%7D%0A%09%09%23footerCoord%2C%0A%09%09%23footerCoord%3Etable%2C%0A%09%09%23footerCoord%3Etable%3Etbody%2C%0A%09%09%23footerCoord%3Etable%3Etbody%3Etr%2C%0A%09%09%23footerCoord%3Etable%3Etbody%3Etr%3Etd%2C%0A%09%09%23footerAll%3Etbody%2C%0A%09%09%23footerAll%3Etbody%3Etr%2C%0A%09%09%23footerAll%3Etbody%3Etr%3Etd%7B%0A%09%09%09display%3A%20block%21important%3B%0A%09%09%09width%3A%20100%25%21important%3B%0A%09%09%09text-align%3A%20center%21important%3B%0A%09%09%7D%0A%0A%09%7D%0A%0A%09.txtDates%7B%0A%09%09position%3A%20relative%3B%0A%09%20%20%20%20height%3A%2020px%3B%0A%09%20%20%20%20width%3A%20150px%3B%0A%09%7D%0A%09%23subTxtDates1%2C%20%23subTxtDates2%7B%0A%09%20%20color%3A%20%23fff%21important%3B%0A%09%20%20font-size%3A%204px%3B%0A%09%20%20position%3A%20absolute%3B%0A%09%20%20height%3A%206px%3B%0A%09%20%20background%3A%20%23fff%3B%0A%09%20%20width%3A%20150px%3B%0A%09%20%20min-width%3A%20100%25%3B%0A%09%20%20max-width%3A%20100%25%3B%0A%09%20%20overflow%3A%20hidden%3B%0A%09%7D%0A%3C%2Fstyle%3E%0A%3Ctable%20width%3D%22100%25%22%20align%3D%22center%22%20style%3D%22max-width%3A100%25%3B%20margin%3Aauto%3B%20background-color%3A%20%23000002%3B%20mso-line-height-rule%3A%20exactly%3B%20-ms-text-size-adjust%3A%20100%25%3B%22%3E%0A%09%3Ctr%3E%0A%09%09%3Ctd%3E%0A%09%09%09%3Ctable%20width%3D%22100%25%22%20style%3D%22max-width%3A100%25%3B%20margin%3A%2020px%20auto%3B%20mso-line-height-rule%3A%20exactly%3B%20-ms-text-size-adjust%3A%20100%25%3B%22%3E%0A%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%3Ctd%3E%0A%09%09%09%09%09%09%3Ctable%20id%3D%22footerAll%22%20class%3D%22rnb-columns-container%22%20width%3D%22100%25%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignLeft%22%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctable%20style%3D%22width%3A%2080%25%3B%20min-width%3A%2050px%3B%20max-width%3A%2080%25%3B%20text-align%3A%20center%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%0945%20rue%20des%20Scillas%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09L-2529%20Howald%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22http%3A%2F%2Fwww.bakertilly.lu%2F%22%20style%3D%22text-decoration%3A%20none%3B%20color%3A%20rgb%2856%2C%2059%2C%2061%29%3B%22%20target%3D%22_blank%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3Ewww.bakertilly.lu%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2220%25%22%3E%26nbsp%3B%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignRight%22%20%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctable%20style%3D%22width%3A%2080%25%3B%20min-width%3A%2050px%3B%20max-width%3A%2080%25%3B%20text-align%3A%20center%3B%22%20cellpadding%3D%220%22%20cellspacing%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cthead%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cth%20style%3D%22background%3A%20%232e2e2d%3B%20color%3A%20%23ffffff%3B%20margin%3A%200%200%2010px%200%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09Jean-Claude%20Lucius%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fth%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%3Cth%3E%26nbsp%3B%3C%2Fth%3E%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fthead%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22background%3A%20%231b1b1b%3B%20color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22tel%3A%2B352476847455%22%20style%3D%22text-decoration%3A%20none%3B%3E%3Cspan%20style%3D%22color%3A%23ffffff%3Btext-decoration%3A%20none%3B%22%3ET%20%2B352%2047%2068%2047%20-%20455%3C%2Fspan%3E%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22background%3A%20%231b1b1b%3B%20color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22mailto%3AJean-Claude.Lucius%40bakertilly.lu%22%20style%3D%22text-decoration%3A%20none%3B%20color%3A%20rgb%2856%2C%2059%2C%2061%29%3B%22%20target%3D%22_blank%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3Bbreak-word%3A%20keep-all%3B%22%3EJean%26%238209%3BClaude.Lucius%40bakertilly.lu%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%225%25%22%3E%26nbsp%3B%3C%2Ftd%3E%0A%0A%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22footerCoord%20footerCoordPers%20rnb-force-col%22%20valign%3D%22top%22%20width%3D%2225%25%22%3E%0A%09%09%09%09%09%09%09%09%09%09%3Ctable%20id%3D%22tableAlignRight%22%20%20valign%3D%22top%22%20class%3D%22rnb-last-col-2%22%20width%3D%22auto%22%20cellspacing%3D%220%22%20cellpadding%3D%220%22%20border%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20class%3D%22rnb-mbl-float-none%22%20style%3D%22font-family%3A%27Source%20Sans%20Pro%27%2C%27Trebuchet%20MS%27%2CHelvetica%2Csans-serif%3Bcolor%3A%23ffffff%3Bfloat%3Aright%3Bwidth%3Aauto%3B%20line-height%3A%2021px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctable%20style%3D%22width%3A%2080%25%3B%20min-width%3A%2050px%3B%20max-width%3A%2080%25%3B%20text-align%3A%20center%3B%22%20cellpadding%3D%220%22%20cellspacing%3D%220%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cthead%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cth%20style%3D%22background%3A%20%232e2e2d%3B%20color%3A%20%23ffffff%3B%20margin%3A%200%200%2010px%200%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09Delphine%20Deichtmann%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fth%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%3Cth%3E%26nbsp%3B%3C%2Fth%3E%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fthead%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22background%3A%20%231b1b1b%3B%20color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22tel%3A%2B352476847443%22%20style%3D%22text-decoration%3A%20none%3B%22%3E%3Cspan%20style%3D%22color%3A%23ffffff%3Btext-decoration%3A%20none%3B%22%3ET%20%2B352%2047%2068%2047%20-%20443%3C%2Fspan%3E%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ctd%20style%3D%22background%3A%20%231b1b1b%3B%20color%3A%20%23ffffff%3B%20padding%3A%2015px%3B%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Ca%20href%3D%22mailto%3ADelphine.Deichtmann%40bakertilly.lu%22%20style%3D%22text-decoration%3A%20none%3B%20color%3A%20rgb%2856%2C%2059%2C%2061%29%3B%22%20target%3D%22_blank%22%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3Cspan%20style%3D%22color%3A%23ffffff%3B%22%3EDelphine.Deichtmann%40bakertilly.lu%3C%2Fspan%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fa%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fstrong%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Fdiv%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%0A%09%09%09%09%09%09%09%09%3Ctr%3E%0A%09%09%09%09%09%09%09%09%09%3Ctd%3E%26nbsp%3B%3C%2Ftd%3E%0A%09%09%09%09%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%09%09%09%09%3C%2Ftbody%3E%0A%09%09%09%09%09%09%3C%2Ftable%3E%0A%09%09%09%09%09%3C%2Ftd%3E%0A%09%09%09%09%3C%2Ftr%3E%0A%09%09%09%3C%2Ftable%3E%0A%09%09%3C%2Ftd%3E%0A%09%3C%2Ftr%3E%0A%3C%2Ftable%3E[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column width=\u00a0\u00bb1\/6&Prime;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_raw_html]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[\/vc_raw_html][vc_raw_html]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[\/vc_raw_html][vc_raw_js]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[\/vc_raw_js][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=\u00a0\u00bb879&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][vc_single_image image=\u00a0\u00bb4738&Prime; img_size=\u00a0\u00bbfull\u00a0\u00bb alignment=\u00a0\u00bbcenter\u00a0\u00bb][\/vc_column][\/vc_row][vc_row el_class=\u00a0\u00bbtext\u00a0\u00bb][vc_column width=\u00a0\u00bb1\/4&Prime;][\/vc_column][vc_column width=\u00a0\u00bb1\/2&Prime;][vc_column_text]Senkung der Mehrwertsteuers\u00e4tze um 1% f\u00fcr das Jahr 2023.[\/vc_column_text][vc_column_text]Die von der Tripartite beschlossene und durch das Gesetz vom 26. Oktober 2022 (Memorial A Nr. 534) konkretisierte Senkung der Mehrwertsteuer betrifft die S\u00e4tze von 17%, 14% und 8% (auf 16%, 13% bzw. 7%). Der supererm\u00e4\u00dfigte Mehrwertsteuersatz bleibt [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4725","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/4725"}],"collection":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/comments?post=4725"}],"version-history":[{"count":18,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/4725\/revisions"}],"predecessor-version":[{"id":4806,"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/pages\/4725\/revisions\/4806"}],"wp:attachment":[{"href":"https:\/\/ptb.ovh\/bakertilly\/wp-json\/wp\/v2\/media?parent=4725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}