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PAYMENT.TECHNOLOGY.LAW.
  • Topics
    • Anti Money Laundering
    • Artificial Intelligence
    • Banking
    • Bitcoin & Co.
    • Crypto & digitisation
    • Data Protection
    • DORA & IT Security
    • FinTech
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Browsing Tag

Tax

12 posts
TTax
BMF draft: Amendment of the VAT Application Decree (Umsatzsteueranwendungserlass – UstAE) regarding the management of venture capital funds | Annerton partner and tax adivsors Dr Steffen Rapp und Anh-Vu Tran | PayTechLaw Cover picture: Adobe Stock/Nuthawut
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  • 6 minute read

BMF draft: amendment of the VAT Application Decree (Umsatzsteueranwendungserlass – UstAE) regarding the management of venture capital funds

  • byAnh-Vu Tran,Dr. Steffen Rapp
  • 23. March 2022
In July 2021, the Fund Jurisdiction Act (Fondsstandortgesetz) extended the VAT exemption in section 4 No. 8 lit.…
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EEvents
Happy Birthday - 5 years PayTechLaw
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  • 2 minute read

5th anniversary of PayTechLaw! Happy Birthday & Cin-Cin!

  • byPayTechLaw.com
  • 24. August 2021
Five years of burning keyboards, creativity, passion and red-hot topics from the areas of FinTech, payment, banking, crypto,…
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TTax
Entwurf BMF Schreiben Besteuerung Kryptowährung & Token | PayTechLaw | Aboltin
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  • 4 minute read

Bitcoin & Co. : Draft BMF letter on the income tax treatment of cryptocurrencies and tokens – Part 2

  • byDr. Steffen Rapp,Anh-Vu Tran
  • 8. July 2021
In Part 2 of this article on the draft BMF letter on the income tax treatment of cryptocurrencies…
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TTax
Draft BMF letter on the income tax treat-ment of cryptocurrencies and tokens | PayTechLaw | Aboltin
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  • 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 Rapp
  • 29. June 2021
Initial Situation For some years now, Steffen has been reporting on the tax treatment of cryptocurrencies in his…
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TTax
Besteuerung | Kryptowährungen | Bitcoin | taxation | PayTechLaw
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  • 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…
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TTax
The tax treatment of Libra: old wine in new barrels? 1
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  • 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…
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TTax
Geldautomaten und Umsatzsteuer | Cash machines and VAT | PayTechLaw
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  • 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…
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BBitcoin & Co.
Bitcoins in der Bilanz | Bitcoin on the balance sheet | PayTechLaw
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  • 4 minute read

Bitcoin and other cryptocurrencies (7): Bitcoin on the balance sheet and in the annual accounts

  • byDr. Steffen Rapp
  • 11. June 2019
For businesses who voluntarily or as required by law (have to) prepare annual accounts, the question arises as…
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TTax
Wertverluste bei Kryptowaehrungen | Losses in value of cryptocurrencies | PayTechLaw
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  • 4 minute read

Bitcoin and other cryptocurrencies (6): Losses in value of cryptocurrencies. What to do from a tax perspective?

  • byDr. Steffen Rapp
  • 12. March 2019
The new year has only just entered its third quarter and looking at the price development of Bitcoin…
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TTax

Bitcoin and other cryptocurrencies (5): exchange of information

  • byDr. Steffen Rapp
  • 9. May 2018
The example of US tax authorities and Coinbase, which I already mentioned in part 2 of my entry…
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TTax
Umsatzsteuer | VAT treatment | PayTechLaw
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  • 4 minute read

VAT treatment of Bitcoin and other cryptocurrencies (4): Recent circular of the BMF

  • byDr. Steffen Rapp
  • 8. March 2018
Status to date In my post ”Happy New Tax Year with Bitcoin and other cryptocurrencies (3)”, I presented…
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FFinTech

Happy New Tax Year – with Bitcoin and other cryptocurrencies (1)

  • byDr. Steffen Rapp
  • 11. January 2018
Part 1 – Bitcoin and the German income tax Incredible price gains, a low interest rate policy and…
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Latest Posts
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    • 08.05.25
    • bySebastian Glaab,Jonas Philipp Burckgard
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    • 08.05.25
    • byFrank Müller
  • Flood of suspicious reports: Introduction of minimum content requirements with the GwGMeldV
    • 06.05.25
    • bySebastian Glaab,Till Christopher Otto,Dr. Paul Schultess
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    • 30.04.25
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    • 29.04.25
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