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- Title
Der Geschäftsvorfall „Herausgabe eines Non-Fungible Token (NFT) gegen Rechteeinräumung" aus dem Blickwinkel der Umsatzsteuer.
- Authors
Danielmeyer, Gregor; Fuß, Marco
- Abstract
The article explores the business transaction of issuing non-fungible tokens (NFTs) in exchange for rights and delves into the sales tax perspective. It discusses the tax implications of issuing NFT-based enjoyment certificates by a traditional German brewery, categorizing them as multi-purpose vouchers and detailing considerations for subsequent beer deliveries across third countries, European Union countries, and within Germany.
- Subjects
NON-fungible tokens; BUSINESSPEOPLE; TAX assessment; MARKETING; MARKETING channels
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 3, p81
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730301