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Commentary for the upcoming Cryptocurrency Tax Law Changes

Our colleagues Aljosha Judmayer, Andreas Kern, Philipp Schindler, Nicholas Stifter from our research group DECSYS – Decentralized Systems Group have provided a commentary for the upcoming “Ökosoziale Steuerreform” as there will be a change to the way Austria currently taxes Cryptocurrencies.

The changes proposed by the BMF are in many cases not easily reconcilable with the current technical reality and hence leave more open questions than they can answer. The commentary brings in a technical perspective to raise awareness of these issues and hopefully prompt lawmakers to gather further feedback from experts before settling on some less-than-ideal regulation.

The commentary can be found under the following link:


Or you can download it here (in German):

Stellungnahme_Ökosoziales Steuerreformgesetz, Nov 2022