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PAYMENT.TECHNOLOGY.LAW.
  • Topics
    • Anti Money Laundering
    • Artificial Intelligence
    • Banking
    • Bitcoin & Co.
    • Crypto & digitisation
    • Data Protection
    • DORA & IT Security
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Browsing Category

Tax

26 posts
BBanking
Aus Treuhandkonten werden gesonderte Konten
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  • 7 minute read

Escrow accounts are becoming segregated accounts (only)

  • byDr. Susanne Grohé
  • 13. February 2025
Changes to the German safeguarding regime of customer funds pursuant to Section 17 of the German Payment Services…
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TTax
The taxation of carried interest - where do we stand?
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  • 6 minute read

The taxation of carried interest – where do we stand?

  • byAnh-Vu Tran
  • 1. August 2024
What is carried interest anyway? Carried interest (or carry) is a performance fee to which the fund initiators…
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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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AAnti Money Laundering
§ 154 AO | Section 154 AO | PayTechLaw
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  • 7 minute read

Section 154 AO German Fiscal Code: Small change, big cost

  • byDr. Susanne Grohé
  • 24. March 2020
As part of the implementation of the 5th Anti-Money Laundering Directive, the German legislator introduced a small change…
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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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Latest Posts
  • FiDA – What financial institutions will soon be required to deliver | ALLES LEGAL #97
    • 21.05.25
    • byFrank Müller
  • Outsourcing – Guest Appearance on the “Finanzmarkt Compliance” Podcast
    • 16.05.25
    • byKatja Fahrendholz
  • PSD3 & PSR – The Future of Payments in the European Union | ALLES LEGAL #96
    • 14.05.25
    • byFrank Müller
  • Europe’s Renewed Push for Prosperity: Spotlight on the Savings and Investments Union
    • 13.05.25
    • byCharles Krier
  • BaFin Annual Report 2024 – Anti-Money Laundering Remains a Top Supervisory Priority
    • 08.05.25
    • bySebastian Glaab,Jonas Philipp Burckgard
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