Overview NFTs & Intellectual Property Law
Licensing of NFTs Licensing contract law is an important point to be regulated if content protected by intellectual…
Introduction of the EU DLT Pilot Regime
In September 2020, the European Commission adopted its Digital Finance Package, an initiative aiming at strengthening the EU’s…
Bitcoin & Co.: Following the ruling of the Fiscal Court of Baden-Württemberg, now also the Fiscal Court of Cologne on the taxation of cryptocurrencies
Overview of the case law of the fiscal courts In our last article, we reported on the ruling…
Video | Panel: Impact of the Situation in Ukraine on Bitcoin and Crypto Assets
Impact of the Ukraine War on Bitcoin & Crypto Assets On 23 March 2022, the Frankfurt School Blockchain…
Bitcoin & Co. : Draft BMF letter on the income tax treatment of cryptocurrencies and tokens – Part 2
In Part 2 of this article on the draft BMF letter on the income tax treatment of cryptocurrencies…
Bitcoin & Co.: Draft BMF letter on the in-come tax treatment of cryptocurrencies and tokens – Part (1)
Initial Situation For some years now, Steffen has been reporting on the tax treatment of cryptocurrencies in his…
MiCAR – Europe-wide regulation of the crypto space
With the proposal for the “Markets in Crypto-Assets Regulation” (“MiCAR”) a uniform, Europe-wide regulation of crypto-assets is now…
101 on how to distinguish between crypto assets and e-money
Crypto assets and e-money are very similar. Both are usually issued by private entities and serve as a…
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…
PayTechTalk 46 – Crypto custody business: Amendments to the KWG in connection with the implementation of the fifth Anti-Money Laundering Directive
At first glance, the “Act implementing the Amending Directive of the fourth EU Anti-Money Laundering Directive” does not…