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A view across the border… In cooperation with the German Institute of Finance and Taxation (ifst) and fellow lawyers from Germany and Switzerland, Lukas Scherer published a...
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A view across the border... In cooperation with the German
Institute of Finance and Taxation (ifst) and fellow lawyers from
Germany and Switzerland, Lukas Scherer published a comprehensive
study "Corporate Financing via Token Emissions –
Taxation in Germany and Switzerland" (in German). The booklet
examines tax issues of ICOs and STOs from an issuer's point of
view for several types of taxes (income and capital tax,
withholding tax, stamp duties) and outlines the current state of
Swiss tax practice. Special thanks for the teamwork to: David
Hötzel, Marcus Niermann, Fabian Krüger, Daniel U.
Lehmann.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
