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Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen

Author

Listed:
  • Angela Köppl
  • Simon Loretz
  • Ina Meyer
  • Margit Schratzenstaller-Altzinger

Abstract

Reparatur, Wiederverwendung, Remanufacturing, Refurbishing und Recycling sind zentrale Herausforderungen in der Umsetzung einer Kreislaufwirtschaft. Die Studie analysiert das Potential unterschiedlicher Maßnahmen zur Förderung des Reparatursektors und schätzt insbesondere die daraus zu erwartenden fiskalischen Effekte ab. Konkret werden vier Maßnahmen in ihrer Wirkung analysiert: 1. eine Senkung des Mehrwertsteuersatzes im Rahmen der geltenden Mehrwertsteuerrichtlinie von 20% auf 10% auf Reparaturen von Fahrrädern, Schuhen und Änderungsschneidereien, 2. eine Senkung des Mehrwertsteuersatzes auf alle Reparaturen von Gebrauchsgütern, 3. eine direkte Förderung in Form eines Reparaturschecks und 4. eine indirekte Förderung über die Absetzbarkeit der Reparaturkosten von der Einkommensteuer. Den höchsten direkten fiskalischen Effekt hätte die Senkung des Mehrwertsteuersatzes auf Reparaturen von Gebrauchsgütern einschließlich Elektro- und Elektronikgeräte. Einschränkend ist hier darauf zu verweisen, dass dies nach der derzeitigen rechtlichen Lage nicht möglich wäre.

Suggested Citation

  • Angela Köppl & Simon Loretz & Ina Meyer & Margit Schratzenstaller-Altzinger, 2019. "Effekte eines ermäßigten Mehrwertsteuersatzes für Reparaturdienstleistungen," WIFO Studies, WIFO, number 61957, August.
    • Handle: RePEc:wfo:wstudy:61957
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    References listed on IDEAS

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