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

VAT

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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TTax
Einkommensteuer | Airbnb | Selbstanzeige | PayTechLaw
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  • 5 minute read

Income tax: Last chance self-indictment? What do Airbnb lessors and (former) investors at Austrian banks have in common?

  • byDr. Steffen Rapp
  • 2. October 2020
What happened? New (Fin)tech platforms have led to the rise of innovative business models such as Airbnb which…
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TTax
Einzweck-Gutschein | Umsatzsteuer | VAT | single-purpose vouchers | PayTechLaw
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  • 4 minute read

VAT-moratorium for single-purpose vouchers?

  • byDr. Steffen Rapp
  • 18. August 2020
Special rules for the VAT treatment of vouchers since 1 January 2019 Since 1 January 2019 new rules…
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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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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
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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TTax
JStG 2018 | PayTechLaw
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  • 4 minute read

The draft JStG 2018 and electronic marketplaces: the end of VAT losses in Germany?

  • byDr. Steffen Rapp
  • 12. July 2018
A few days ago – on 21 June – the German Federal Ministry of Finance (BMF) published a…
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TTax

Bitcoin and other cryptocurrencies (5): exchange of information

  • byDr. Steffen Rapp
  • 9. May 2018
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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
Schenkungsteuer | gift tax | PayTechLaw
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  • 5 minute read

Happy New Tax Year – with Bitcoin and other cryptocurrencies (3). Gift tax and Co.

  • byDr. Steffen Rapp
  • 31. January 2018
In the first two parts of my series “Happy New Tax Year with Bitcoin and other cryptocurrencies” I…
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TTax
Kryptowährungen | cryptocurrencies | PayTechLaw
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  • 4 minute read

Happy New Tax Year – with Bitcoin and other cryptocurrencies (2)

  • byDr. Steffen Rapp
  • 18. January 2018
Still income tax As already mentioned in part 1 of my article on the Taxation of Bitcoin, there are numerous…
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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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