einkommensteuerliche Behandlung von direkten und indirekten Investments in Blockchain-basierte Vermögenswerte
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einkommensteuerliche Behandlung von direkten und indirekten Investments in Blockchain-basierte Vermögenswerte

einkommensteuerliche Behandlung von direkten und indirekten Investments in Blockchain-basierte Vermögenswerte


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About the Book

Masterarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Universität des Saarlandes, Sprache: Deutsch, Abstract: Die vorliegende Masterarbeit gibt, unter Berücksichtigung der jüngst veröffentlichten Verwaltungsauffassung, einen Überblick über die ertragsteuerliche Behandlung von Krypto-Token und geht dabei auf ausgewählte aktuelle Fragen und Diskussionen ein. Mit der gestiegenen öffentlichen Aufmerksamkeit um die Möglichkeiten der Einkunftserzielung mit Blockchain-basierten Vermögenswerten wächst auch die Bedeutung der ertragsteuerlichen Einordnung. Dabei steht bereits seit einiger Zeit nicht mehr allein der Handel virtueller Währungen im Fokus der Betrachtung. Vielmehr haben sich eine Vielzahl von digitalen Geschäftsmodellen und Einkunftserzielungsmöglichkeiten entwickelt. Auch wird eine grundlegende Änderung der Finanzmarktinfrastruktur und ein Wandel der Funktionen beteiligter (Transaktions-)Intermediäre erwartet, indem vermehrt virtuelle Währungen und sonstige Token die Stelle traditioneller Zahlungsmittel und Finanzinstrumente einnehmen. Derzeit finden sich im deutschen Einkommensteuergesetz keine originären Begriffe oder Regelungen aus dem Bereich der virtuellen Währungen und sonstigen Token, sodass es einer Subsumtion unter die geltenden Normen des EStG bedarf. Nachdem bereits erste finanzgerichtliche Entscheidungen zur Besteuerung des Handels mit virtuellen Währungen erschienen sind, veröffentlichte das BMF am 10.5.2022 ein Schreiben zu "Einzelfragen zur ertragsteuerlichen Behandlung von virtuellen Währungen und von sonstigen Token", welches vor allem an private Kapitalanleger gerichtet ist und indirekte Investments weitestgehend ausklammert. Das damit einhergehende Maß an Rechtssicherheit resultiert aus der Bindung der Finanzverwaltung im Innenverhältnis. Während somit für direkte Investments in virtuelle Währungen und sonstige Token (nachfolgend zusammen als "Krypto-Token" bezeichnet) zumindest in wesentlichen Bereichen eine klare Positionieru


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Product Details
  • ISBN-13: 9783346887375
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 66
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346887375
  • Publisher Date: 03 Jun 2023
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 145 gr


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