Archiv für die Kategorie ‘German Banking & Finance Law’

Crypto Assets: Regulation of Payment for Order Flow in Germany

Mar 30, 23 • Banking Regulations, Digital Currencies • No Comments • Michael Kissler

Payment for order flow (PFOF) is a controversial practice in the financial and crypto industry. It involves brokers receiving payment from market makers for directing customer orders to them. What is PFOF? Payment for order flow is a practice in which […]
Crypto Trading GmbH Benefits From Low Corporate Taxation in Germany

Dec 29, 22 • Digital Currencies, Tax Law – Miscellaneous • No Comments • Sascha Matussek

For larger profits from trading cryptocurrencies, the benefits of a German trading limited liability company (Trading GmbH) are suitable. In a bear market, the decision to establish such a trading GmbH can be even more important. While the majority of private […]
Cryptocurrencies as Collateral for Loans in Germany

Jun 29, 22 • Blockchain, Digital Currencies • No Comments • Stefan Winheller

Can cryptocurrencies serve as collateral for a loan agreement in Germany? This question is often asked by wealthy crypto investors who, in order to finance their commercial blockchain projects or their private asset investments (real estate, company shareholdings, etc.), wish to […]
Crypto Derivatives And Crypto Futures – Here’s How Trading Is Taxed in Germany!

Mar 10, 22 • Blockchain, Digital Currencies • No Comments • Stefan Winheller

With crypto derivatives and futures, crypto investors can earn high returns over a very short period of time. Likewise, trading in crypto derivatives and crypto futures for the purpose of hedging spot trading (traditional buying and selling of cryptocurrencies) is very […]
Rewards From Liquidity Mining in German Tax Returns

Oct 28, 21 • Digital Currencies • No Comments • Stefan Winheller

In decentralized financial markets (DeFi), crypto investors have a variety of ways to earn returns on their cryptocurrencies. Liquidity mining represents one of the most popular options. How does liquidity mining work? Liquidity mining is characterized by the fact that, by […]
Taxation of Helium Mining in Germany: Crypto Mining via Radio Technology

Jun 16, 21 • Blockchain, Digital Currencies, Income Tax Law • No Comments • Sascha Matussek

Mining has become popular in the crypto scene, particularly through Bitcoin (BTC). Miners are paid shares of BTC in return for a rendered computing service. The computing power is necessary to maintain the blockchain system. The great disadvantage here is that […]
Cryptocurrencies as Wages: What Employers in Germany Need to Know

Feb 12, 21 • Digital Currencies, Employment Law • No Comments • Dr. Eric Uftring

Cryptocurrencies such as Bitcoin are becoming increasingly popular. While cryptocurrency was only traded sporadically in the beginning, some of the currencies have now become firmly established. Making payments using cryptocurrency is possible in many places in Germany. But are German employers […]
Electronic Securities and Crypto Securities in Germany

Sep 29, 20 • Blockchain, Capital Markets and Securities Law • No Comments • Dr. Annette Wagemann

Corporate financing by issuing blockchain-based securities in fully digital form becomes possible On August 11, 2020, the German Federal Ministry of Justice and the Federal Ministry of Finance published a draft law on the introduction of electronic securities. This paper is […]
Entrepreneur Loan in Germany: Risks, Restructuring, Contract Clauses

Sep 29, 20 • Banking Law • No Comments • Dr. Annette Wagemann

Rapid debt relief for viable companies in financial difficulties through EU restructuring directive On June 20, 2019, the European Parliament and the Council of the European Union issued Directive (EU) 2019/1023, referred to as the “Restructuring Directive”. The directive is to […]
New BaFin Information Sheets: An Overview of The Most Important Changes

Jun 30, 20 • Banking Regulations • No Comments • Dr. Annette Wagemann

Changes for managers and supervisory bodies of regulated institutions under German supervisory law On June 3, 2020, the German Federal Financial Supervisory Authority (BaFin) submitted drafts of the information sheets it had revised as well as various forms of the Ordinance on […]