Jusletter IT

And What About Taxes? (Podcast)

  • Author: Thierry Obrist
  • Category: Podcasts
  • Region: Switzerland
  • Field of law: E-Taxation und FinanceOnline
  • Citation: Thierry Obrist, And What About Taxes? (Podcast), in: Jusletter IT Flash 26. Januar 2017
Despite its practical importance, the taxation of cryptocurrencies and DAOs is not governed by any specific legal provision or administrative practice in Switzerland. Therefore, Professor Thierry Obrist recommends in his presentation to rely on general principles governing Swiss tax law in order to determine the way investors, both legal persons and individuals, are treated for Swiss taxation purposes. In this regard, Thierry Obrist differentiates between investments in virtual currencies and in DAOs but also deals with the taxation of DAOs themselves, including some very practical issues regarding VAT.

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