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Die einkommensteuerrechtliche Behandlung blockchain-basierter Vermoegenswerte
Hardcover
ISBN13: 9783631875100
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Feb 17 2022
Pages: 254
Weight: 1.01
Height: 0.63 Width: 5.83 Depth: 8.27
Language: German
Die Begriffe Blockchain, Kryptowährung oder Bitcoin wecken erst seit Kurzem Assoziationen. Sie beschreiben Aspekte einer Technologie, die durch ihre neuartigen Anwendungsformen in den öffentlichen Fokus gerückt ist. Mit dem Zuwachs wirtschaftlicher Präsenz steigt auch das juristische Interesse an dem Thema - und mit diesem die Zahl klärungsbedürftiger Rechtsfragen. Forschungsgegenstand dieser Arbeit ist die Verflechtung dieser Blockchain-Technologie mit dem Einkommensteuerrecht. Dazu wird die Phänomenologie blockchain-basierter Vermögenswerte vom Autor systematisiert und unter die Besteuerungstatbestände des EStG subsumiert. Herausgearbeitet wird auch, ob die relevanten Normen blockchain-basierte Vermögenswerte hinreichend erfassen und der Besteuerung zugänglich machen können.
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