· Insight

Private Sales Transactions with “Virtual Currencies” - The Emperor’s New Clothes? - Basics (Part I)

Original: “Private Veräußerungsgeschäfte mit „virtuellen Währungen“ – Des Kaisers neue Kleider? – Grundlagen (Teil I)”

The tax authorities have issued a statement on many legal issues that were unclear for a long time with regard to the taxation of crypto assets in a BMF letter dated May 2022. This initially provides more legal certainty for taxpayers. However, the implementation in the procedural practice of the tax offices is often insufficient and does not always comply with the requirements of the Tax Code. Together with our colleagues Prof. Dr. Jörg Andres and Dr. Steffen Kranz, this two-part article aims to highlight the weak points in the taxation procedure and appeals for improvements.

in: DStR Deutsches Steuerrecht, 43/2022, 2177
Authors: Prof. Dr. Joerg Andres, Dr. David Hötzel, Dr. Steffen Kranz
  • Venture Capital
    • VC Tax
    • Crypto / Digital Assets
  • Tax
    • Tax Compliance
    • Tax Litigation
    • Crypto / Digital Assets
    • VC Tax