Besteuerung von Kryptowährungen in Deutschland. Aktuelle Trends und zukünftige Perspektiven
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Besteuerung von Kryptowährungen in Deutschland. Aktuelle Trends und zukünftige Perspektiven

Besteuerung von Kryptowährungen in Deutschland. Aktuelle Trends und zukünftige Perspektiven


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About the Book

Masterarbeit aus dem Jahr 2023 im Fachbereich Jura - Steuerrecht, Note: 1,3, Hochschule Worms (Wirtschaftswissenschaften / Taxation M.A.), Sprache: Deutsch, Abstract: Die rapide Entwicklung und zunehmende Relevanz von Kryptowährungen in den letzten Jahren haben zahlreiche Fragen hinsichtlich ihrer Besteuerung aufgeworfen. Seit der Einführung des Bitcoins im Jahr 2008 und dem Aufkommen weiterer Kryptowährungen hat sich das Finanzwesen grundlegend verändert. Immer mehr Menschen investieren in digitale Assets wie Bitcoin und Ethereum, während auch die Verwendung von Kryptowährungen für den Kauf von Gütern und Dienstleistungen steigt. Die Anerkennung von Bitcoin als gesetzliches Zahlungsmittel in Ländern wie El Salvador zeigt die zunehmende Integration von Kryptowährungen in den Alltag. Diese Entwicklung wurde jedoch von Herausforderungen begleitet, wie beispielsweise der Insolvenz der Kryptobörse FTX und den damit verbundenen Vorwürfen von Betrug und Geldwäsche. Gleichzeitig haben regulatorische Änderungen, wie die Möglichkeit für institutionelle Investmentfonds, in Kryptowerte zu investieren, Diskussionen über Transparenz und Regulierung angeheizt. Vor diesem Hintergrund ist es entscheidend, die steuerlichen Aspekte von Kryptowährungen zu verstehen und zu klären. Diese Arbeit widmet sich der eingehenden Analyse der Besteuerung von Kryptowährungen, insbesondere im deutschen Kontext. Ziel ist es, die aktuellen Entwicklungen und Herausforderungen im Bereich der Besteuerung von Kryptowährungen zu beleuchten, wobei ein besonderes Augenmerk auf der ertragsteuerlichen Behandlung liegt. Durch einen Vergleich der steuerlichen Regelungen in Deutschland, Österreich und der Schweiz sollen zudem Gemeinsamkeiten und Unterschiede herausgearbeitet werden. Die folgenden Kapitel dieser Arbeit werden sich mit den technischen Grundlagen von Kryptowährungen, rechtlichen Rahmenbedingungen, verschiedenen Arten von Einkünften aus Kryptowährungen und den Herausforderungen der Finanzverwalt


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Product Details
  • ISBN-13: 9783389014776
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 159 gr
  • ISBN-10: 3389014772
  • Publisher Date: 27 Mar 2024
  • Height: 210 mm
  • No of Pages: 74
  • Spine Width: 5 mm
  • Width: 148 mm


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Besteuerung von Kryptowährungen in Deutschland. Aktuelle Trends und zukünftige Perspektiven
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