Investing into Bitcoin & Co: Accounting, tax and regulatory considerations

Description:

The past few years have seen rapid growth in crypto assets which are digital assets recorded on a distributed ledger. The success of bitcoin and Co. has not escaped the public eye and crypto assets seem to be more than ever on the edge of mass adoption. 

More recently, financial institutions and asset managers developed new investment products, payment service providers include crypto currencies in their payment platforms and multinational groups are allocating cash to digital assets as a hedge against inflation. 

How are crypto assets treated from an accounting and tax perspective? What is the regulatory environment applicable to funds investing into crypto assets? And, what is the new EU initiative in regard to reporting obligations on crypto assets (DAC 8)? All these questions will be addressed during this webinar.

Agenda:

1. Introduction

2. Accounting considerations

3. Tax considerations

4. Regulatory considerations

5. Considerations regarding DAC 8

6. Concluding remarks

Date:  25 November 2021 @ 2 pm – 3.30 pm

Expected duration:  1:15 h

Speakers: Oliver R. Hoor, Jérémie Schaeffer 

Oliver is a Partner in the International and Corporate Tax department at ATOZ.

A tax professional since 2003, Oliver has experience in Luxembourg and international taxation with a focus on alternative Investments (private equity, real estate, sovereign wealth funds, hedge funds), mergers & acquisitions and multinational groups. Oliver advises clients on all direct tax aspects regarding deal structuring, maintenance, reorganisations and exit planning. He is further Head of Transfer Pricing and the German Desk.

Oliver is the author of more than 200 articles and books on Luxembourg and international taxation including Transfer Pricing and related documentation requirements, the OECD Base Erosion and Profit Shifting (“BEPS”) Project and the EU Anti-Tax Avoidance Directives (ATAD 1/ATAD 2), reporting obligations of tax intermediaries (DAC 6), the OECD Model Tax Convention and Tax Treaties, EU Law and the State Aid investigations of the EU Commission (see www.atoz.lu/media-room). He is also a regular speaker at conferences as well as a lecturer with House of Training and Legitech.

Oliver is qualified as a Chartered Accountant in Luxembourg (“Expert-Comptable”) as well as a certified German tax adviser (“Steuerberater”). He holds a post-graduate degree in Luxembourg Tax and a degree in Business Administration with a major in Tax from the University of Applied Sciences of Trier (Germany).

Jérémie is a Partner at ATOZ Services.

A professional in his field since 2005, Jérémie has extensive experience in the structuring, setting up and operation of regulated and unregulated funds for institutional and non-institutional investors in all asset classes, including private equity, real estate, debt and infrastructure. He is also active in a wide range of cross-border M&A, corporate and financial transactions, with valuable input on project management. Before joining ATOZ Services, Jérémie worked for 15 years at ATOZ Tax Advisers, partner entity of the ATOZ Group.

Jérémie is a member of the PE & VC working group of the Association Luxembourgeoise des Fonds d'Investissement (ALFI) and the working group on RAIF Reform of the Luxembourg Private Equity and Venture Capital Association (LPEA).

Jérémie is qualified as a Chartered Accountant in Luxembourg (“Expert Comptable”). He holds a post-graduate degree in Business law from the University of Nancy II (France) as well as a Master’s degree in Business law from the University of Nancy II (France).

The company Legitech has obtained the approval of the Luxembourg Bar.

Student fee: 48,55€ VAT excluded, i.e. 50€ VAT included (provided that you send a copy of your student card and a certificate of registration: [email protected]).