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Legal advice
Non-profit organisations & ESG: more than just following a trend?
The term “ESG” is currently on everyone’s lips. ESG is no longer just a buzzword, but an expression of a changed economic culture as a result of social change, climate change and political crises. But why should non-profit organisations (NPOs) devote themselves to this topic and position themselves accordingly for…
New BMF regulations: Clarity and security in the taxation of cryptocurrencies
In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details. Initial situation On March 6, 2024,…
NFT for companies: Business models and VAT treatment
Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges. We look at possible…
Utility tokens: Use, benefits and taxation from an entrepreneur’s perspective
Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem. But what about the taxation of utility tokens? What…
Hamburg tax office declares ENS and TNS airdrops taxable
The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our…
Federal Labor Court provides clarity: No obligation for employees to reimburse recruitment agency commission!
Employers often use recruitment agencies to recruit staff. A contractual clause that obliges employees to repay the agency commission in the event of premature termination is invalid. Find out more about the details and the ruling of the Federal Labor Court here. The case in detail Background to the judgment…
Tax consulting
New BMF regulations: Clarity and security in the taxation of cryptocurrencies
In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details. Initial situation On March 6, 2024,…
NFT for companies: Business models and VAT treatment
Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges. We look at possible…
Utility tokens: Use, benefits and taxation from an entrepreneur’s perspective
Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem. But what about the taxation of utility tokens? What…
Electronic cash register systems: The reporting obligation now applies from 2025
The requirements of the tax authorities for electronic cash registers are strict: there is an obligation to use a recording system with a certified technical security device (TSE). Electronic cash registers must also be able to issue a receipt for each business transaction. From January 1, 2025, businesses can now…
Hamburg tax office declares ENS and TNS airdrops taxable
The Hamburg tax office has decided that airdrops of the Ethereum Name Service (ENS) and the Terra Name Service (TNS) are taxable. However, this opinion has no normative binding effect for other tax authorities. It is at the discretion of each tax authority to take its own tax position. Our…
Taxes: Usufruct of a securities account reduces gift tax
When it comes to transferring assets to the next generation, there is always the issue of gift tax. If securities accounts are transferred by way of anticipated succession, a so-called usufructuary account reduces the gift tax for the person receiving the gift. Usufruct for gifts saves taxes Especially when real…
Auditing
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