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PAYMENT.TECHNOLOGY.LAW.
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mm

Dr. Steffen Rapp

22 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
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
  • 30. March 2022
  • No comments
Overview of the case law of the fiscal courts In our last article, we reported on the ruling…
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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
  • No comments
In July 2021, the Fund Jurisdiction Act (Fondsstandortgesetz) extended the VAT exemption in section 4 No. 8 lit.…
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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
  • 2 comments
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
  • No comments
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
  • No comments
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
  • No comments
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
  • No comments
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
  • No comments
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
  • No comments
We have already reported several times on the VAT exemption for so-called white label structures and particularly on…
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TTax
Libra und die Steuern | The tax treatment of Libra | PayTechLaw
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  • 3 minute read

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

  • byDr. Steffen Rapp
  • 3. September 2019
  • No comments
What is the Libra cryptocurrency? Libra is a cryptocurrency which, like other cryptocurrencies, is based on a blockchain…
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Newsticker
  • EBA amended its technical standards on SCA and CSC
  • ECJ Judgment: access to the beneficial ownership register for the general public inadmissible without demonstration of a legitimate interest
  • EBA publishes guidelines on remote customer onboarding
  • Payments: Commission proposes to accelerate the rollout of instant payments in euro
  • MiCAR finally published
  • EU Disclosure Regulation: BaFin publishes Q&A
  • Digital finance: agreement reached on European crypto-assets regulation (MiCA)
  • Opinion of the EBA on its technical advice on the review of Directive (EU) 2015/2366 on payment services in the internal market (PSD2)
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