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Essay from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 1,00, University of Liechtenstein, früher Hochschule Liechtenstein, language: English, abstract: This paper has a in depth look into the subject of Taxation of Bitcion in the UK, Germany, Liechtenstein, Switzerland, Australia. According to the US Internal Revenue Service (IRS) bitcoin is an asset or an intangible property, but not a currency. The reason behind this definition is that bitcoin is not issued by central banks. For bitcoin holders, this means that every transaction (buying, selling, investing or even using bitcoin) must be reported to the tax authority, no matter how big the amount is. In this context capital gains tax has to be paid if goods are bough in a grocery store (IRS, 2016).
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