The European Court of Justice (ECJ) has clarified (judgment of April 29, 2026, C-258/24) that church-affiliated welfare organizations must also comply with...
As a result of the implementation of the fifth money laundering directive, crypto values were included in the German Banking Act (KWG). This long-awaited...
On November 14, 2019, the German Bundestag passed a law to implement the fifth EU anti-money laundering directive. Among other things, it regulates...
The Federal Financial Supervisory Authority (BaFin) has published a new, detailed information note on the current legal situation regarding the so-called...
Bitcoin and other cryptocurrencies are not legal tender in Germany, but in the opinion of the Federal Financial Supervisory Authority (BaFin) they do represent...
In its latest journal, the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungen, BaFin) has addressed the regulatory assessment...
Trading in cryptocurrency isn’t exclusively reserved for private individuals. From a tax perspective, it can make sense to shift these activities to a...
In the last few years, cryptocurrencies have hit the headlines. They were often considered as mere objects of speculation, and the extreme price development...
The judgment of the Supreme Court of Berlin, which found that cryptocurrencies are no units of account within the meaning defined for regulatory purposes,...
Initial Coin Offerings (ICOs) have established themselves as an alternative form of corporate financing at least since 2017. Compared to conventional methods...
