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…
Crypto tokens: BaFin provides details on administrative practice
On 16 August 2019 the German Federal Financial Supervisory Authority (BaFin) published a new guidance note regarding crypto…
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…
Is Libra e-money?
Is Libra e-money or rather a virtual currency? Since Libra is based on blockchain technology, it would stand…
The Libra cryptocurrency – a simple explanation
…also for people who have so far not looked into blockchain… What is the Libra cryptocurrency? Facebook has…
PayTechTalk 42 – Libra’s macroeconomic implications
It is safe to say that Facebook’s announcement of Libra, the world’s first stable crypto currency, has…
Crypto values: new regulation for Bitcoin & co.
On 20 May 2019, the German Federal Ministry of Finance (BMF) presented its draft bill on the implementation…
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…
What is a Security Token Offering (STO)?
The hype surrounding ICOs has cooled down a bit of late, but now Germany is seeing its first…