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- Title
Krypto-Kunst im Steuerrecht — Zur Einkünftequalifikation von Erlösen aus dem initialen Verkauf von NFT durch professionelle Künstler und Hobby-Künstler.
- Authors
Frick, Friedrich
- Abstract
The article discusses the tax treatment of income from the sale of NFTs by professional artists and hobby artists. It discusses whether the proceeds from the sale of NFTs are subject to taxation and which type of income they fall under. Both legal and cryptotechnical aspects are taken into account. It is also pointed out that NFTs can be considered as independent assets and that the granting of usage rights to NFTs can also be considered as the exploitation of artistic activity. The tax treatment of NFTs in connection with artistic activity is considered worthy of discussion.
- Subjects
NOMINATIONS for public office; NON-fungible tokens; ARTISTS; TAXATION; TRADING cards; INCOME tax; MARKETS; CRYPTOCURRENCIES
- Publication
FinanzRundschau, 2023, Vol 105, Issue 8, p343
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2023-1050803