TTax Read More 5 minute read Bitcoin & Co.: current caselaw regarding the taxation of profits from the purchase and sale of cryptocurrenciesbyDr. Steffen Rapp2. June 2020 Background In part 1 and part 6 of my posts on the taxation of cryptocurrencies, I looked into… Read More
TTax Read More 3 minute read The tax treatment of Libra: old wine in new barrels?byDr. Steffen Rapp3. September 2019 What is the Libra cryptocurrency? Libra is a cryptocurrency which, like other cryptocurrencies, is based on a blockchain… Read More
TTax Read More 4 minute read Cash machines & VAT: Is outsourcing the operation of cash machines exempt from VAT?byDr. Steffen Rapp20. August 2019 In my blog entry last year, I took a general look at the VAT exemption of so-called white… Read More
BBitcoin & Co. Read More 4 minute read Bitcoin and other cryptocurrencies (7): Bitcoin on the balance sheet and in the annual accountsbyDr. Steffen Rapp11. June 2019 For businesses who voluntarily or as required by law (have to) prepare annual accounts, the question arises as… Read More
TTax Read More 4 minute read Bitcoin and other cryptocurrencies (6): Losses in value of cryptocurrencies. What to do from a tax perspective?byDr. Steffen Rapp12. March 2019 The new year has only just entered its third quarter and looking at the price development of Bitcoin… Read More
TTax Read More 4 minute read Bitcoin and other cryptocurrencies (5): exchange of informationbyDr. Steffen Rapp9. May 2018 The example of US tax authorities and Coinbase, which I already mentioned in part 2 of my entry… Read More
TTax Read More 4 minute read VAT treatment of Bitcoin and other cryptocurrencies (4): Recent circular of the BMFbyDr. Steffen Rapp8. March 2018 Status to date In my post ”Happy New Tax Year with Bitcoin and other cryptocurrencies (3)”, I presented… Read More
FFinTech Read More 4 minute read Happy New Tax Year – with Bitcoin and other cryptocurrencies (1)byDr. Steffen Rapp11. January 2018 Part 1 – Bitcoin and the German income tax Incredible price gains, a low interest rate policy and… Read More