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Kryptokunst in der Steuerbilanz

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  • David J. Rapp

    (ETHOS - Ethique, Technologies, Humains, Organisations, Société - IMT-BS - DEFI - Département Droit, Economie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris] - IMT-BS - LSH - Département Langues et Sciences Humaines - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris] - IMT-BS - MMS - Département Management, Marketing et Stratégie - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris] - IMT-BS - TIM - Département Technologies, Information & Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], IMT-BS - DEFI - Département Droit, Economie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

  • Christian V. Bongers

    (Universität des Saarlandes [Saarbrücken])

Abstract

Momentan erfreuen sich digitale Kunstgegenstände, die mit Hilfe der „distributed ledger"-Technologie als „non fungible token" auf Plattformen wie OpenSea gehandelt werden, großer Beliebtheit. Solche Transaktionen stehen bereits seit vergangenem Jahr im Fokus der Finanzverwaltung. Der vorliegende Beitrag widmet sich der Frage, wie derartige sog. Kryptokunstgegenstände in der Steuerbilanz abzubilden sind, denn während die Bilanzierung analoger Kunstgegenstände seit Jahrzehnten Gegenstand von Rechtsprechung und Schrifttum ist, findet sich bislang keine Analyse der steuerbilanziellen Behandlung von Kryptokunst.

Suggested Citation

  • David J. Rapp & Christian V. Bongers, 2021. "Kryptokunst in der Steuerbilanz," Post-Print hal-03360280, HAL.
    • Handle: RePEc:hal:journl:hal-03360280
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