Skattemæssig behandling af digital valuta

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Skattemæssig behandling af digital valuta

Show simple item record Dam, Andreas 2018-06-28T12:34:29Z 2018-06-28T12:34:29Z 2018-06-28
dc.description.abstract Digitalization is a challenge to our legislation. This becomes very apparent when it comes to digital currency or crypto currency. It is referred to as a currency but has some very distinct differences compared to ordinary currency (or fiat currency) and most governments refer to is as an asset and therefore does not treat is as a currency according to the legislation. This is also the case for Denmark. Some major differences between digital currency and fiat currency is the lack of control and involvement from any country. Therefore, the value is entirely set by market value. The lack of control and legislation has led to a lot of criticism and warning against digital currency. The purpose of this assignment is to investigate how the use of digital currency is taxed according to current Danish legislation. Seeing as the phenomenon is rather new there is no legislation designed specifically for digital currency and administrative practice is rather limited. Therefore, any question regarding taxation will be handled through fundamental principles from Act on Taxation of Income and Property1. Digital currency is considered an asset for tax purposes. As a main rule the sale of assets are not liable to taxation and there is no deduction. This is not the case if it is considered speculation, professional sale or the sale is considered a hobby. Having the taxation based on dated principles leaves some confusion as to when a sale falls under the above mentioned main rule and the current administrative practice seems problematic if a company wishes to use digital currency as part of its operation. en_US
dc.format.extent 53 s. en_US
dc.language dan en_US
dc.subject.other Masterafhandlinger en_US
dc.title Skattemæssig behandling af digital valuta en_US
dc.type emo en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Master i Skat en_US
dc.contributor.departmentshort 79 en_US
dc.publisher.year 2018 en_US Frederiksberg en_US

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