Bitcoin & Co.: current caselaw regarding the taxation of profits from the purchase and sale of cryptocurrencies
Background In part 1 and part 6 of my posts on the taxation of cryptocurrencies, I looked into…
Finally: vouchers and prepaid cards are still considered payments in kind pursuant to the German Payment Services Supervision Act (ZAG)
Amendments applicable to vouchers and prepaid cards Last year, I reported on the conditions under which vouchers &…
ATMs & VAT: CJEU ruling regarding the outsourcing of ATM operations
We have already reported several times on the VAT exemption for so-called white label structures and particularly on…
The tax treatment of Libra: old wine in new barrels?
What is the Libra cryptocurrency? Libra is a cryptocurrency which, like other cryptocurrencies, is based on a blockchain…
Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?
In my blog entry last year, I took a general look at the VAT exemption of so-called white…
Update regarding payments in kind: Vouchers, prepaid cards etc. to remain exempt from payroll tax and social security contributions for employees?
The draft law in its current form On 8 May 2019, the German Federal Ministry of Finance (BMF)…
Payments in kind: vouchers, prepaid and cash cards etc. proposed subject to payroll tax and social security contributions for employees?
On 8 May 2019, the German Federal Ministry of Finance (BMF) published a draft law that contains further…
Bitcoin and other cryptocurrencies (7): Bitcoin on the balance sheet and in the annual accounts
For businesses who voluntarily or as required by law (have to) prepare annual accounts, the question arises as…
Bitcoin and other cryptocurrencies (6): Losses in value of cryptocurrencies. What to do from a tax perspective?
The new year has only just entered its third quarter and looking at the price development of Bitcoin…
UPDATE. Single-purpose voucher? Or multi-purpose? Changes in the VAT treatment of vouchers
UPDATE 23/11/2018: On 23 November 2018, the German Federal Council voted in favour of the “Act on the…