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A view across the border… a comprehensive study on Corporate Financing via Token Emissions – Taxation in Germany and Switzerland

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.

von Lukas Scherer