Symbolbild: Bitcoin-Münze auf Tastatur – Darstellung der Auszahlung von Arbeitslohn in Kryptowährung, wie sie im Urteil des BAG im Beitrag thematisiert wird.

Trading GmbH for crypto: is it worth it for investors?

Private investors in Germany are disadvantaged in many ways from a tax perspective. Setting up a trading company can be a good option here to save taxes on crypto profits. We will show you the advantages and disadvantages of a trading company for crypto, who it is worthwhile for and what needs to be considered when setting it up.

Continue Reading
Kassenterminal in Bistro symbolisch für TSE-Ausfälle und Kassenstörungen

Cash register disruptions and TSS failures: What restaurateurs should know

For restaurateurs, a functioning cash register with an intact technical security system (TSS) is essential. This applies not only to business operations, but also to compliance with legal requirements vis-à-vis the tax authorities.

In this article, you will learn what measures you need to take to minimise tax and legal risks.

Continue Reading
Richterhammer und Waage der Justiz neben Bitcoin-Münzen, symbolisieren die neuen steuerlichen Regelungen für Kryptowährungen gemäß dem BMF-Schreiben vom März 2025. Im Hintergrund juristische Bücher als Zeichen für die rechtliche Einordnung digitaler Vermögenswerte.

New BMF letter on crypto in income tax law (2025): What will change for crypto investors?

On 6 March 2025, the German Federal Ministry of Finance (BMF) published a new letter on the income tax treatment of crypto assets, replacing the previous letter from May 2022. In large parts, the contents of the previous BMF publication are confirmed, but there are also some exciting changes that crypto investors should be aware of.

Continue Reading
Cannabisblatt im Gerichtssaal

Cannabis in the workplace: what employers should know 

Consuming and possessing cannabis is now legal for adults under certain conditions. This raises the question for employers: What legal rules apply in the workplace? Does it make sense to establish individual rules for your own staff and, if so, what should they be?

Continue Reading
Rechtliche Aspekte der Nachlassplanung für Kryptowährungen – Symbolbild mit Richterhammer und digitaler Technologie.

Cryptocurrencies and wills: important information for secure estate planning

Cryptocurrencies such as Bitcoin, Ethereum and other digital assets present a new challenge in the drafting of wills. Due to a lack of legal regulations and a lack of established case law, there are considerable legal and tax uncertainties regarding the inheritance and administration of crypto assets. In order to enable heirs to access digital assets smoothly and to minimise tax risks,

Continue Reading
Hand wählt aus digitalen Dokumenten aus

Bureaucracy Relief Act (BRA) IV: digital employment contract, digital job reference, etc.

The aim of the Fourth Bureaucracy Relief Act (BEG IV), which came into force on 1 January 2025, is to reduce bureaucracy. It is also intended to make things easier for employers, for example with regard to job references, employment contracts, notices or applications for expectant parents.

Continue Reading

Tax optimisation of real estate assets: the advantages of a property limited company

Often, property or real estate assets are held either as private assets or in partnerships. A less common, but potentially advantageous option for larger real estate assets is to hold them in a limited liability company. This alternative offers interesting tax perspectives and structuring options.

Continue Reading

Digital legacy: heirs are allowed to actively use social media accounts  

Social media accounts, such as Instagram accounts, are a very personal matter. This raises the question of what the heirs of an account can and cannot do with it. The Higher Regional Court of Oldenburg has now ruled that heirs may also actively use a social media account.

Continue Reading