Florian S. Zawodsky

About a year ago, a Regional Fiscal Court in Cologne (Germany) ruled virtual renting of virtual land to be a VATable transaction.[1] In the case, a German taxpayer generated revenue by renting out…

by Dr Florian S. Zawodsky and André Thoß, LL.M., EY National Office Tax Germany The use of crypto coins and tokens is on the rise. With the perception of constant and unrestrained gains in value…

Back in 2000, computer gaming was revolutionized. Instead of sports games, ego shooters or other genres, people caught an interest in ‘virtual living’.  Games offered an extensive life simulation. To…

The customary request at the end of a meal for the “Check Please” might work in a restaurant – if they ever open again – but, in the VAT world, simply asking for the “check” won’t achieve the…