Tax Archives | PAYMENT.TECHNOLOGY.LAW.

TTax

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.…

EEvents

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,…

TTax

Entwurf BMF Schreiben Besteuerung Kryptowährung & Token | PayTechLaw | Aboltin

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…

TTax

Draft BMF letter on the income tax treat-ment of cryptocurrencies and tokens | PayTechLaw | Aboltin

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…

TTax

Besteuerung | Kryptowährungen | Bitcoin | taxation | PayTechLaw

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…

TTax

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…

TTax

Geldautomaten und Umsatzsteuer | Cash machines and VAT | PayTechLaw

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…

BBitcoin & Co.

Bitcoins in der Bilanz | Bitcoin on the balance sheet | PayTechLaw

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…

TTax

Wertverluste bei Kryptowaehrungen | Losses in value of cryptocurrencies | PayTechLaw

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…

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…

TTax

Umsatzsteuer | VAT treatment | PayTechLaw

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…

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…