Income tax: Last chance self-indictment? What do Airbnb lessors and (former) investors at Austrian banks have in common?
What happened? New (Fin)tech platforms have led to the rise of innovative business models such as Airbnb which…
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…