Tighter Requirements for Nonprofit Articles of Association in Germany
Germany’s Federal Fiscal Court (BFH) has made it clear that imprecise articles of association can put an organization’s tax-exempt status at risk,...
Archive for the author ‘Benjamin Kirschbaum’
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Equal Treatment Principle Also Applies to Church-Affiliated Welfare Organizations in Germany
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...
Banks Can Now Enter The Crypto Business in Germany
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...
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Crypto Exchanges: German BaFin License And New Obligations
On November 14, 2019, the German Bundestag passed a law to implement the fifth EU anti-money laundering directive. Among other things, it regulates...
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BaFin Publishes New Leaflet for ICOs and STOs
The Federal Financial Supervisory Authority (BaFin) has published a new, detailed information note on the current legal situation regarding the so-called...
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German Ministry of Finance Re-regulates Crypto Values
Bitcoin and other cryptocurrencies are not legal tender in Germany, but in the opinion of the Federal Financial Supervisory Authority (BaFin) they do represent...
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German BaFin Classifies Tokenised Investments as Securities
In its latest journal, the Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungen, BaFin) has addressed the regulatory assessment...
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Commercial Trading in Cryptocurrencies and Arbitrage Transactions in Germany: Pitfall Accounting
Trading in cryptocurrency isn’t exclusively reserved for private individuals. From a tax perspective, it can make sense to shift these activities to a...
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How Can German Companies Implement Cryptocurrencies as a Means of Payment?
In the last few years, cryptocurrencies have hit the headlines. They were often considered as mere objects of speculation, and the extreme price development...
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Registration of Cryptocurrency Companies in Germany
The judgment of the Supreme Court of Berlin, which found that cryptocurrencies are no units of account within the meaning defined for regulatory purposes,...
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