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

value-added tax

3 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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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
Single-purpose voucher | PayTechLaw
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  • 4 minute read

UPDATE. Single-purpose voucher? Or multi-purpose? Changes in the VAT treatment of vouchers

  • byDr. Steffen Rapp
  • 23. November 2018
UPDATE 23/11/2018: On 23 November 2018, the German Federal Council voted in favour of the “Act on the…
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