PAYMENT.TECHNOLOGY.LAW.
  • Categories
    • Anti Money Laundering
    • Banking
    • Bitcoin & Co.
    • Data Protection
    • FinTech
    • GDPR
    • Infographic
    • IT-Security
    • Legal
    • P2P
    • Payment
    • Podcast
    • PSD2
    • Regulatory
    • Tax
  • Podcast
  • Infographics
  • About
  • Contact
  • Glossary
  • EN
  • DE
PAYMENT.TECHNOLOGY.LAW.
  • Categories
    • Anti Money Laundering
    • Banking
    • Bitcoin & Co.
    • Data Protection
    • FinTech
    • GDPR
    • Infographic
    • IT-Security
    • Legal
    • P2P
    • Payment
    • Podcast
    • PSD2
    • Regulatory
    • Tax
  • Podcast
  • Infographics
  • About
  • Contact
  • Glossary
  • EN
  • DE

Browsing Category

Tax

20 posts
TTax
Einkommensteuer | Airbnb | Selbstanzeige | PayTechLaw
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 Rapp
  • 2. October 2020
What happened? New (Fin)tech platforms have led to the rise of innovative business models such as Airbnb which…
Read More
TTax
Einzweck-Gutschein | Umsatzsteuer | VAT | single-purpose vouchers | PayTechLaw
Read More
  • 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…
Read More
TTax
Besteuerung | Kryptowährungen | Bitcoin | taxation | PayTechLaw
Read More
  • 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…
Read More
TTax
Gutscheine | Geldkarten | ZAG | Sachbezug | vouchers | prepaid cards | payments in kind | PayTechLaw
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 Rapp
  • 12. May 2020
Amendments applicable to vouchers and prepaid cards Last year, I reported on the conditions under which vouchers &…
Read More
AAnti Money Laundering
§ 154 AO | Section 154 AO | PayTechLaw
Read More
  • 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…
Read More
TTax
Outsourcing des Betriebs von Geldautomaten | outsourcing of ATM operations | PayTechLaw
Read More
  • 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…
Read More
TTax
Libra und die Steuern | The tax treatment of Libra | PayTechLaw
Read More
  • 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…
Read More
TTax
Geldautomaten und Umsatzsteuer | Cash machines and VAT | PayTechLaw
Read More
  • 4 minute read

Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?

  • byDr. Steffen Rapp
  • 20. August 2019
In my blog entry last year, I took a general look at the VAT exemption of so-called white…
Read More
TTax
Zwischenstand Sachbezug | update regarding payments in kind | PayTechLaw
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 Rapp
  • 8. August 2019
The draft law in its current form On 8 May 2019, the German Federal Ministry of Finance (BMF)…
Read More
TTax
Sachbezug | payments in kind | PayTechLaw
Read More
  • 4 minute read

Payments in kind: vouchers, prepaid and cash cards etc. proposed subject to payroll tax and social security contributions for employees?

  • byDr. Steffen Rapp
  • 16. July 2019
On 8 May 2019, the German Federal Ministry of Finance (BMF) published a draft law that contains further…
Read More
Paytechlaw on Social
Twitter
SoundCloud
Spotify
LinkedIn
Xing
RSS
Subscribe to our newsletter
Never miss PayTechLaw news again - subscribe to our newsletter

Media Cooperation & Chair of the Jury
Transactions | PayTechLaw | TRX20
Featured
  • PEPS-I: Monnet 2.0 or SCT Inst?
    • 10. March 2020
    • byDr. Hugo Godschalk
  • Corona vouchers
    • 14. April 2020
    • byDr. Hugo Godschalk
  • P2B Regulation or “platform, be kind to your merchants”
    • 17. March 2020
    • byDr. Florian Lörsch
  • PayTechTalk 51: Small donation – Big impact: SmallChangeCard – OpenStreetPay brings digital change to homeless people
    • 7. May 2020
    • byDr. Susanne Grohé
  • Cryptocurrencies & crypto custody services: the custody of digital funds
    • 7. July 2020
    • byAlireza Siadat,Dr. Anna L. Izzo-Wagner
PAYMENT.TECHNOLOGY.LAW.
Payment. Technology. Law.
  • Contact
  • Newsletter
  • Imprint
  • Data Protection Policy