116 results found

In March this year, Germany's Federal Ministry of Finance published a circular which should interest anyone with crypto currencies. It updated the circular on the income-tax treatment of virtual currencies and other tokens of 10 May 2022.

The EU's Market in Crypto-Assets Regulation (MiCAR) became fully operational as of 30 December 2024. As explored in PwC Legal's EU RegCORE' series covering developments across the "EU's Digital Single Market...

On 29 September 2021, the German Federal Fiscal Court ("BFH") gave a ruling on the tax legal concept of economic ownership in the context of securities lending.

Recently, the German Federal Financial Supervisory Authority (BaFin) issued guidance that investment firms are not allowed to use dark patterns in trading apps or trading portals...

The defendant was prosecuted for operating a bitcoin trading platform without having obtained a license for providing investment services, which would be a criminal offense under the KWG if bitcoins were to qualify as financial instruments.

The European Banking Authority and New York State Department of Financial Services have signed a groundbreaking Memorandum of Understanding establishing a formal framework for transatlantic supervisory cooperation on stablecoin regulation. This agreement enables structured information exchange, cross-border inspections, and emergency coordination between EU and US regulators overseeing entities engaged in stablecoin activities under MiCAR and New York's regulatory framework.

On 14 March 2025, the German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht - BaFin) published a draft Guidance Note...

On May 20, 2019, the German Federal Ministry of Finance published guidance on its Draft Act implementing the AMLD5.

The Markets in Crypto-Assets Regulation (MiCAR) was designed to bring crypto-assets within a common EU regulatory perimeter, but recent developments reveal a more complex picture. Three decisive developments in October 2026—the Council's position on the Market Integration and Supervision Package, the MiCAR review consultation responses, and ESMA's supervisory action—expose critical gaps in how digital money, tokenised financial instruments, and market infrastructure fit together.

On 9 September 2025, the German Federal Financial Supervisory Authority (Bundesanstalt für Finanzdienstleistungsaufsicht, BaFin)...

The European Accessibility Act (EAA) establishes a unified regulatory framework for a broad range of products and services in the EU. The EAA aims to ensure that offerings are accessible to people...

Die Blockchain ist derzeit in aller Munde.

As described in our first article in our series on the metaverse (LINK), the metaverse is primarily used by companies to promote their own products and also to sell digital products.

The German Federal Financial Supervisory Authority (BaFin) on 1o February 2022 published its consumer protection warning to investors relying on investment tips in social media and investment platforms.

Germany's Crypto Markets Communication RegulationShow (Kryptomärktemitteilungs-Verordnung - KMMV) was announced in the Federal Law Gazette on 28 August 2025 based on the regulatory authority granted...

The European Patent Office's Technical Board of Appeal has ruled on a blockchain-based supply chain tracking system, examining whether recording custody transfers and product movements on distributed ledger technology constitutes a patentable technical contribution.

Seit dem großflächigen Überfall auf die Ukraine im Februar 2022 hat die EU ihr Sanktionsregime gegen Russland wiederholt ausgeweitet, um die wirtschaftliche...