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Cryptocurrencies and taxation: digital currencies generate very real taxes!
The Federal Tax Administration has recently issued a working document that aims to clarify the tax treatment of cryptocurrencies and initial coin/token offering (ICO/ITO) not only for companies but also for individuals. (Article in French)
The increasing application of negative interest rates, which we have seen in recent months, has consequences that go far beyond the financial sector. Indeed, for many non-financial companies, the question sometimes arises as to how to deal with these revenues in terms of VAT.