VAT-moratorium for single-purpose vouchers?
Special rules for the VAT treatment of vouchers since 1 January 2019 Since 1 January 2019 new rules…
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…
Finally: vouchers and prepaid cards are still considered payments in kind pursuant to the German Payment Services Supervision Act (ZAG)
Amendments applicable to vouchers and prepaid cards Last year, I reported on the conditions under which vouchers &…
Section 154 AO German Fiscal Code: Small change, big cost
As part of the implementation of the 5th Anti-Money Laundering Directive, the German legislator introduced a small change…
ATMs & VAT: CJEU ruling regarding the outsourcing of ATM operations
We have already reported several times on the VAT exemption for so-called white label structures and particularly on…
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…
Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?
In my blog entry last year, I took a general look at the VAT exemption of so-called white…
Update regarding payments in kind: Vouchers, prepaid cards etc. to remain exempt from payroll tax and social security contributions for employees?
The draft law in its current form On 8 May 2019, the German Federal Ministry of Finance (BMF)…
Payments in kind: vouchers, prepaid and cash cards etc. proposed subject to payroll tax and social security contributions for employees?
On 8 May 2019, the German Federal Ministry of Finance (BMF) published a draft law that contains further…
Bitcoin and other cryptocurrencies (6): Losses in value of cryptocurrencies. What to do from a tax perspective?
The new year has only just entered its third quarter and looking at the price development of Bitcoin…