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PAYMENT.TECHNOLOGY.LAW.
  • Topics
    • Anti Money Laundering
    • Artificial Intelligence
    • Banking
    • Bitcoin & Co.
    • Crypto & digitisation
    • Data Protection
    • DORA & IT Security
    • FinTech
    • Insurance Law
    • Investment
    • Payment
    • PSD2
    • Regulatory
    • Tax
  • Podcast
  • PSD3 & Co
  • Crypto & digitisation
  • Glossary
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mm

Dr. Steffen Rapp

23 posts
Steffen specialises in tax consultancy for banks and payment transaction companies, private clients as well as medium-sized companies and entrepreneurs. Among other things, he advises clients on the VAT implications of their business relations, corporate and estate succession planning for tax purposes, real estate tax law as well as international tax law.
TTax
Factoring - Awet und Steffen
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  • 4 minute read

Is factoring now subject to insurance tax?

  • byAwet Yohannes,Dr. Steffen Rapp
  • 24. May 2024
In the recent past, we have increasingly observed that the Federal Central Tax Office (BZSt) wants to subject…
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TTax
BMF draft: Amendment of the VAT Application Decree (Umsatzsteueranwendungserlass – UstAE) regarding the management of venture capital funds | Annerton partner and tax adivsors Dr Steffen Rapp und Anh-Vu Tran | PayTechLaw Cover picture: Adobe Stock/Nuthawut
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  • 6 minute read

BMF draft: amendment of the VAT Application Decree (Umsatzsteueranwendungserlass – UstAE) regarding the management of venture capital funds

  • byAnh-Vu Tran,Dr. Steffen Rapp
  • 23. March 2022
In July 2021, the Fund Jurisdiction Act (Fondsstandortgesetz) extended the VAT exemption in section 4 No. 8 lit.…
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TTax
German Income Tax on Cryptocurrencies? | Current rulings | Cover picture: Yurii Kibalnik
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  • 4 minute read

Bitcoin & Co.: Following the ruling of the Fiscal Court of Baden-Württemberg, now also the Fiscal Court of Cologne on the taxation of cryptocurrencies

  • byAnh-Vu Tran,Dr. Steffen Rapp
  • 16. March 2022
Overview of the case law of the fiscal courts In our last article, we reported on the ruling…
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TTax
Entwurf BMF Schreiben Besteuerung Kryptowährung & Token | PayTechLaw | Aboltin
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  • 4 minute read

Bitcoin & Co. : Draft BMF letter on the income tax treatment of cryptocurrencies and tokens – Part 2

  • byDr. Steffen Rapp,Anh-Vu Tran
  • 8. July 2021
In Part 2 of this article on the draft BMF letter on the income tax treatment of cryptocurrencies…
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TTax
Draft BMF letter on the income tax treat-ment of cryptocurrencies and tokens | PayTechLaw | Aboltin
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  • 4 minute read

Bitcoin & Co.: Draft BMF letter on the in-come tax treatment of cryptocurrencies and tokens – Part (1)

  • byAnh-Vu Tran,Dr. Steffen Rapp
  • 29. June 2021
Initial Situation For some years now, Steffen has been reporting on the tax treatment of cryptocurrencies in his…
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TTax
Einkommensteuer | Airbnb | Selbstanzeige | PayTechLaw
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  • 5 minute read

Income tax: Last chance self-indictment? What do Airbnb lessors and (former) investors at Austrian banks have in common?

  • byDr. Steffen Rapp
  • 2. October 2020
What happened? New (Fin)tech platforms have led to the rise of innovative business models such as Airbnb which…
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TTax
Einzweck-Gutschein | Umsatzsteuer | VAT | single-purpose vouchers | PayTechLaw
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  • 4 minute read

VAT-moratorium for single-purpose vouchers?

  • byDr. Steffen Rapp
  • 18. August 2020
Special rules for the VAT treatment of vouchers since 1 January 2019 Since 1 January 2019 new rules…
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TTax
Besteuerung | Kryptowährungen | Bitcoin | taxation | PayTechLaw
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  • 5 minute read

Bitcoin & Co.: current caselaw regarding the taxation of profits from the purchase and sale of cryptocurrencies

  • byDr. Steffen Rapp
  • 2. June 2020
Background In part 1 and part 6 of my posts on the taxation of cryptocurrencies, I looked into…
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TTax
Gutscheine | Geldkarten | ZAG | Sachbezug | vouchers | prepaid cards | payments in kind | PayTechLaw
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  • 5 minute read

Finally: vouchers and prepaid cards are still considered payments in kind pursuant to the German Payment Services Supervision Act (ZAG)

  • byDr. Steffen Rapp
  • 12. May 2020
Amendments applicable to vouchers and prepaid cards Last year, I reported on the conditions under which vouchers &…
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TTax
Outsourcing des Betriebs von Geldautomaten | outsourcing of ATM operations | PayTechLaw
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  • 3 minute read

ATMs & VAT: CJEU ruling regarding the outsourcing of ATM operations

  • byDr. Steffen Rapp
  • 5. November 2019
We have already reported several times on the VAT exemption for so-called white label structures and particularly on…
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TTax
The tax treatment of Libra: old wine in new barrels? 2
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  • 3 minute read

The tax treatment of Libra: old wine in new barrels?

  • byDr. Steffen Rapp
  • 3. September 2019
What is the Libra cryptocurrency? Libra is a cryptocurrency which, like other cryptocurrencies, is based on a blockchain…
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TTax
Geldautomaten und Umsatzsteuer | Cash machines and VAT | PayTechLaw
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  • 4 minute read

Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?

  • byDr. Steffen Rapp
  • 20. August 2019
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In my blog entry last year, I took a general look at the VAT exemption of so-called white…
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TTax
Zwischenstand Sachbezug | update regarding payments in kind | PayTechLaw
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  • 2 minute read

Update regarding payments in kind: Vouchers, prepaid cards etc. to remain exempt from payroll tax and social security contributions for employees?

  • byDr. Steffen Rapp
  • 8. August 2019
The draft law in its current form On 8 May 2019, the German Federal Ministry of Finance (BMF)…
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TTax
Sachbezug | payments in kind | PayTechLaw
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  • 4 minute read

Payments in kind: vouchers, prepaid and cash cards etc. proposed subject to payroll tax and social security contributions for employees?

  • byDr. Steffen Rapp
  • 16. July 2019
On 8 May 2019, the German Federal Ministry of Finance (BMF) published a draft law that contains further…
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