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Recently, the Ministry of Finance published guidance on the Austrian income and value added tax aspects of investing in the crypto space.

The revised Payment Services Directive (PSD2), applicable since 13 January 2018, has paved the way for Open Banking. Open Banking describes a shift from a closed model of banking to one in which

Blockchain technology has – so far – not lead to a transfer of the world's land registers onto this technology or to a "tokenization" of title (documents).

Ich überlege, ein Geschäftsmodell im Metaverse umzusetzen. Kann ich im Metaverse eine österreichische GmbH gründen (damit ich im Ernstfall nur beschränkt hafte, sollte meine Geschäftsidee nicht aufgehen)?

If you were to ask how funds are transferred in blockchains, the reply would be through wallets. But how do these wallets work and what does the term technically mean?

In an attempt to become faster and more energy-efficient, the world's second most important blockchain changed its consensus mechanism from Proof of Work to Proof of Stake on 15 September.

As the regulatory landscape for crypto-assets undergoes a significant transformation with the European Union's implementation of the Markets in Crypto-Assets Regulation...

Non-fungible tokens (NFTs) aren't new, in fact they've been around for years.

With credit institutions still reluctant to provide financing to start-ups, many companies are looking for new ways to raise funds.

NFTs are a hot topic, but their treatment under insolvency law – which will receive more attention due to the recent crisis – has not yet been explored in much detail.

The Austrian Financial Market Authority (Finanzmarktaufsicht – FMA) has updated its FinTech-Navigator to include specific information on how initial coin offerings (ICOs) are to be treated under Austrian law.

It's been a tough few weeks for crypto. While investors should not be easily rattled, the recent events surrounding the FTX crypto exchange have caught many offguard.

Welcome to our to the point newsletter. Every month we look back at the most relevant developments in the area of financial regulation in the CEE region.

Having one's intellectual property protected by appropriate registered intellectual property rights should be on the agenda of every diligent businessperson.

The taxation of cryptocurrency transactions is a hot topic. The Austrian Ministry of Finance recently issued an interesting ruling outlining when mining for cryptocurrencies in Austria by a non-resident taxpayer...

Decentralised Finance (DeFi) is without question a rapidly evolving area at the intersection of blockchain technology, crypto assets and traditional financial services.

In the past few years, blockchain has become a "hype" topic for lawyers, as the technology seemingly promises entirely new ways ...