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PAYMENT.TECHNOLOGY.LAW.
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Browsing Tag

Tax

13 posts
TTax
German Income Tax on Cryptocurrencies? | Current rulings | Cover picture: Yurii Kibalnik
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  • 4 minute read

Bitcoin & Co.: Following the ruling of the Fiscal Court of Baden-Württemberg, now also the Fiscal Court of Cologne on the taxation of cryptocurrencies

  • byAnh-Vu Tran,Dr. Steffen Rapp
  • 30. March 2022
  • No comments
Overview of the case law of the fiscal courts In our last article, we reported on the ruling…
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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
  • No comments
In July 2021, the Fund Jurisdiction Act (Fondsstandortgesetz) extended the VAT exemption in section 4 No. 8 lit.…
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FFinTech
Happy Birthday - 5 years PayTechLaw
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  • 2 minute read

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

  • byJana Terpetschnig
  • 24. August 2021
  • No comments
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
  • 2 comments
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
  • No comments
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
  • No comments
Background In part 1 and part 6 of my posts on the taxation of cryptocurrencies, I looked into…
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TTax
Libra und die Steuern | The tax treatment of Libra | PayTechLaw
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  • 3 minute read

The tax treatment of Libra: old wine in new barrels?

  • byDr. Steffen Rapp
  • 3. September 2019
  • No comments
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
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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
  • No comments
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
  • No comments
The new year has only just entered its third quarter and looking at the price development of Bitcoin…
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Newsticker
  • European Council and Parliament reach agreement on Digital Operational Resilience Act ‘DORA’
  • European Parliament & Council published Regulation (EU) 2022/858 on a pilot regime for DLT based market infrastructures published
  • BaFin publishes new leaflet: Notes on the authorisation procedure for crypto securities registers (DE)
  • EBA publishes final report on the amendment of its technical standards on the exemption to strong customer authentication for account access
  • The European Union vs. Self-Hosted Crypto Wallets
  • BaFin circular: EU and FATF country lists due to deficits in combating money laundering, terrorist financing and proliferation financing
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