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Besteuerung von Kryptowährungen. Eine Betrachtung aus ertragssteuerlicher Sicht

Besteuerung von Kryptowährungen. Eine Betrachtung aus ertragssteuerlicher Sicht


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About the Book

Bachelorarbeit aus dem Jahr 2023 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Hochschule Ansbach - Hochschule für angewandte Wissenschaften Fachhochschule Ansbach (Wirtschaft), Sprache: Deutsch, Abstract: Ziel der Thesis ist es, einen grundlegenden Überblick über die ertragssteuerliche Behandlung von Kryptowährungen, jeweils unterschieden nach Einheiten der Kryptowährung im Privat- und Betriebsvermögen, zu verschaffen. Die Thesis soll dabei aufgrund des regen und schnellen Wandels der Technologie eine Bestandsaufnahme über Sachverhalte, über die bereits Gerichtsurteile, Rechtsprechung oder verbindliche Vorgaben des Bundesministeriums für Finanzen vorliegen, liefern. Im Speziellen geht es dabei um die ertragssteuerliche Behandlung der Gewinne und Verluste durch Veräußerungsgeschäfte, im Rahmen der Blockerstellung, Masternode, Initial Coin Offering, Lending, Fork, Airdrop sowie Einkünfte durch Utility- und Security Token. Zuerst erfolgt eine Einführung in die Thematik, wobei auf die Entstehung des Geldes bis hin zur Weiterentwicklung in Form von Kryptowährungen eingegangen wird. Um diese Bachelorthesis fachlich einordnen zu können, sind Grundkenntnisse der technischen Funktionsweise von Kryptowährungen unentbehrlich. Weshalb anschließend die Grundlagen von Kryptowährungen und der zu Grunde liegenden Blockchain, welche die Grundlage für die Funktionalität einer Kryptowährung liefert, erläutert werden. Im Anschluss erfolgt ein kurzer Abschnitt bezüglich der Theorie des Ertragssteuerrechtes mit dem Schwerpunkt auf dem Einkommenssteuergesetz. Nachfolgend werden die verschiedenen Möglichkeiten der Einkunftserzielung in Kombination mit Kryptowährungen technisch erläutert. Abschließend erfolgt der Kern der Thesis, der sich unter Bezugnahme der technischen Erläuterungen auf die ertragssteuerliche Behandlung der Gewinne und Verluste durch Kryptowährungen, jeweils getrennt nach Betriebs- und Privatvermögen, bezieht.


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Product Details
  • ISBN-13: 9783346972255
  • Publisher: Bod Third Party Titles
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 154 gr
  • ISBN-10: 3346972259
  • Publisher Date: 15 Nov 2023
  • Height: 210 mm
  • No of Pages: 70
  • Spine Width: 4 mm
  • Width: 148 mm


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Besteuerung von Kryptowährungen. Eine Betrachtung aus ertragssteuerlicher Sicht
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