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Die zivil- und steuerrechtliche Behandlung von Bitcoin und weiteren Kryptowährungen. Bewertung verschiedener Anwendungsfälle by Schmitz, Christoph

Die zivil- und steuerrechtliche Behandlung von Bitcoin und weiteren Kryptowährungen. Bewertung verschiedener Anwendungsfälle

by Christoph Schmitz
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Book cover type: Paperback
  • ISBN13: 9783346842367
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 64
  • Original Price: USD 39.5
  • Language: German
  • Edition: 1. Auflage
  • Item Weight: 96 grams
  • BISAC Subject(s): Taxation

Bachelorarbeit aus dem Jahr 2022 im Fachbereich Jura - Steuerrecht, Note: 1.3, FOM Essen, Hochschule für Oekonomie & Management gemeinnützige GmbH, Hochschulleitung Essen früher Fachhochschule, Sprache: Deutsch, Abstract: Im Rahmen dieser Arbeit werden zunächst die Grundlagen von Kryptowährungen, insbesondere die des Bitcoins, erläutert, um einen Überblick über die Kryptowelt zu verschaffen. Im Anschluss dessen erfolgt eine steuerrechtliche Einordnung von Tätigkeiten mit Kryptowährungen. Bezogen auf die anfallenden Steuern ist eine Unterscheidung von privater und betrieblicher Ebene von immenser Bedeutung. Zu diesem Zweck wird eine Abgrenzung dieser Sphären dargestellt. Nachdem die ertragssteuerrechtliche Behandlung ausgearbeitet wurde, folgt eine umsatzsteuerliche Einordnung. Abschlie end werden die Bilanzierungsgrundzüge des Handelsrechts mit denen des Steuerrechts verglichen. Ob Bitcoin, Etherum, oder Dogecoin - Kryptowährungen erfreuen sich einer immer wachsenden Beliebtheit und Bekanntheit. Als Zahlungsmittel und Tauschwährung gewinnen sie zunehmend im Alltag an Bedeutung. Aufgrund seiner hohen Volatilität und Notierung setzen nicht nur Privatpersonen an den Aktienmärkten besonders auf den Bitcoin. Die Vorstellung, dass börsennotierte Unternehmen wie Tesla und MicroStrategy in Bitcoin investieren, galt lange Zeit als absurd. In den letzten Jahren entwickelte sich ein regelrechter Hype um den Bitcoin, in denen Anleger in kürzester Zeit hohe Gewinne generieren konnten. Damit einhergehend kommt aus steuerrechtlicher Perspektive die Frage auf, wie solche Gewinne versteuert werden. Mit der jahrelangen Unsicherheit der Rechtsprechung und einer mangelnden Offensive seitens der Politik entstand eine erhebliche Rechtsunsicherheit für Investoren. Transaktionen mit Bitcoins und weiteren Kryptowährungen wurden bislang aufgrund ihrer rasant zunehmenden Entwicklung im Steuerrecht unter die gewöhnlichen Normen subsumiert. Da dieser Bereich so andersartig und neu ist, war

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