101 on how to distinguish between crypto assets and e-money
Crypto assets and e-money are very similar. Both are usually issued by private entities and serve as a…
PayTechTalk 44 – Crypto values and crypto custody business: news regarding crypto regulation
A little while ago, we reported on the draft bill for the implementation of the 5th EU Anti-Money…
Bitcoin and other cryptocurrencies (7): Bitcoin on the balance sheet and in the annual accounts
For businesses who voluntarily or as required by law (have to) prepare annual accounts, the question arises as…
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…
Bitcoin and other cryptocurrencies (5): exchange of information
The example of US tax authorities and Coinbase, which I already mentioned in part 2 of my entry…
VAT treatment of Bitcoin and other cryptocurrencies (4): Recent circular of the BMF
Status to date In my post ”Happy New Tax Year with Bitcoin and other cryptocurrencies (3)”, I presented…
Happy New Tax Year – with Bitcoin and other cryptocurrencies (3). Gift tax and Co.
In the first two parts of my series “Happy New Tax Year with Bitcoin and other cryptocurrencies” I…
Happy New Tax Year – with Bitcoin and other cryptocurrencies (2)
Still income tax As already mentioned in part 1 of my article on the Taxation of Bitcoin, there are numerous…
Happy New Tax Year – with Bitcoin and other cryptocurrencies (1)
Part 1 – Bitcoin and the German income tax Incredible price gains, a low interest rate policy and…