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- Title
Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von sonstigen Token.
- Abstract
The article "Individual questions regarding the tax treatment of virtual currencies and other tokens" deals with the tax treatment of virtual currencies and tokens. Virtual currencies are digital units of value such as Bitcoin, Ether, Litecoin, and Ripple, which can be accepted as a means of exchange. Tokens are digital units with certain claims or rights. The text describes various aspects of cryptocurrency mining, the management of virtual currencies, and the tax classification of tokens. It emphasizes that activities related to virtual currencies can lead to different types of income and that asset determination and ownership allocation are important. The text also addresses the tax treatment of hard forks, airdrops, and utility and security tokens.
- Subjects
ELECTRONIC money; MONEY laundering; CRYPTOCURRENCY mining; TERRORISTS; LEGAL status of activists; BITCOIN; CRYPTOCURRENCIES; FORKS; RIPPLE (Computer network protocol); AIRDROP
- Publication
FinanzRundschau, 2022, Vol 104, Issue 13, p616
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2022-1041309