TTax Read More 6 minute read The taxation of carried interest – where do we stand?byAnh-Vu Tran1. August 2024 What is carried interest anyway? Carried interest (or carry) is a performance fee to which the fund initiators… Read More
TTax Read More 6 minute read BMF draft: amendment of the VAT Application Decree (Umsatzsteueranwendungserlass – UstAE) regarding the management of venture capital fundsbyAnh-Vu Tran,Dr. Steffen Rapp23. March 2022 In July 2021, the Fund Jurisdiction Act (Fondsstandortgesetz) extended the VAT exemption in section 4 No. 8 lit.… Read More
TTax Read More 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 cryptocurrenciesbyAnh-Vu Tran,Dr. Steffen Rapp16. March 2022 Overview of the case law of the fiscal courts In our last article, we reported on the ruling… Read More
TTax Read More 4 minute read Bitcoin & Co. : Draft BMF letter on the income tax treatment of cryptocurrencies and tokens – Part 2byDr. Steffen Rapp,Anh-Vu Tran8. July 2021 In Part 2 of this article on the draft BMF letter on the income tax treatment of cryptocurrencies… Read More
TTax Read More 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 Rapp29. June 2021 Initial Situation For some years now, Steffen has been reporting on the tax treatment of cryptocurrencies in his… Read More
TTax Read More 5 minute read Income tax: Last chance self-indictment? What do Airbnb lessors and (former) investors at Austrian banks have in common?byDr. Steffen Rapp2. October 2020 What happened? New (Fin)tech platforms have led to the rise of innovative business models such as Airbnb which… Read More
TTax Read More 4 minute read VAT-moratorium for single-purpose vouchers?byDr. Steffen Rapp18. August 2020 Special rules for the VAT treatment of vouchers since 1 January 2019 Since 1 January 2019 new rules… Read More
TTax Read More 5 minute read Bitcoin & Co.: current caselaw regarding the taxation of profits from the purchase and sale of cryptocurrenciesbyDr. Steffen Rapp2. June 2020 Background In part 1 and part 6 of my posts on the taxation of cryptocurrencies, I looked into… Read More
TTax Read More 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 Rapp12. May 2020 Amendments applicable to vouchers and prepaid cards Last year, I reported on the conditions under which vouchers &… Read More
AAnti Money Laundering Read More 7 minute read Section 154 AO German Fiscal Code: Small change, big costbyDr. Susanne Grohé24. March 2020 As part of the implementation of the 5th Anti-Money Laundering Directive, the German legislator introduced a small change… Read More
TTax Read More 3 minute read ATMs & VAT: CJEU ruling regarding the outsourcing of ATM operationsbyDr. Steffen Rapp5. November 2019 We have already reported several times on the VAT exemption for so-called white label structures and particularly on… Read More
TTax Read More 3 minute read The tax treatment of Libra: old wine in new barrels?byDr. Steffen Rapp3. September 2019 What is the Libra cryptocurrency? Libra is a cryptocurrency which, like other cryptocurrencies, is based on a blockchain… Read More
TTax Read More 4 minute read Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?byDr. Steffen Rapp20. August 2019 In my blog entry last year, I took a general look at the VAT exemption of so-called white… Read More
TTax Read More 2 minute read Update regarding payments in kind: Vouchers, prepaid cards etc. to remain exempt from payroll tax and social security contributions for employees?byDr. Steffen Rapp8. August 2019 The draft law in its current form On 8 May 2019, the German Federal Ministry of Finance (BMF)… Read More