The taxation of cryptocurrencies in Austria

Wolfgang Christian Allichhammer (Autor)

Buch | Softcover

80 Seiten

2025
Our Knowledge Publishing (Verlag)
978-620-0-73710-6 (ISBN)

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The aim of this paper is to provide the reader with a basic understanding of blockchain, cryptocurrencies and the associated tax issues/questions. It attempts to answer the following key questions:-What income tax consequences do cryptocurrencies have for private individuals? -What tax considerations do companies need to bear in mind in relation to cryptocurrencies?-To what extent does value added tax play a role in relation to cryptocurrencies?Only the Austrian legal situation is examined from a tax perspective, although the ECJ ruling cited above can also be applied to other countries in the European Monetary Union. Nevertheless, reference should be made at this point to existing differences with the laws in Germany in order to avoid misinterpretations. This paper is supplemented by references to numerous specialist articles and other literature, which can be found in the bibliography.

Wolfgang Christian Allichhammer ; Bachelor's and Master's degrees from the University of Vienna, specialising in external accounting and commercial law. Trainee tax advisor at the law firm Dr. Allichhammer & Co.

Erscheinungsdatum	25.07.2025
Sprache	englisch
Maße	152 x 229 mm
Gewicht	118 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	Bitcoin • Blockchain • Corporation Tax • cryptocurrencies • EStG • Ethereum • Income Tax • Mining • Tax law
ISBN-10	620-0-73710-X / 620073710X
ISBN-13	978-620-0-73710-6 / 9786200737106
Zustand	Neuware