Investing into Bitcoin & Co: Accounting, tax and regulatory considerations
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 workshop.
Considerations regarding CARF and DAC 8
Oliver R. Hoor, Tax Partner, ATOZ Tax Advisers
Oliver is a Partner in the International and Corporate Tax department of 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 Head of Transfer Pricing and the German Desk. Oliver is further a member of the tax working groups of the Association of the Luxembourg Fund Industry (ALFI) and the Luxembourg Private Equity Association (LPEA).
Oliver is the author of more than 250 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 & 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. He is also a regular speaker at conferences as well as a lecturer with Legitech and ILA.
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).
Jéremie Schaeffer, Partner, 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 mergers & acquisitions, corporate and financial transactions, with valuable input on project management. Before joining ATOZ Services, Jérémie worked at sister company, ATOZ Tax Advisers, for 15 years.
Jérémie is a member of the Association of the Luxembourg Fund Industry's (ALFI) PE & VC working group and the RAIF Reform working group of the Luxembourg Private Equity and Venture Capital Association (LPEA).
Jérémie is qualified as a Chartered Accountant in Luxembourg (“Expert-Comptable”) and holds both a post-graduate degree and a Master's degree in Business Law from the University of Nancy II in France.
This training course is approved by the Luxembourg Bar Association within the framework of continuing education.
Student rate: 48,55€ VAT not included, i.e. 50€ TTC, provided you send a copy of your student card and proof of registration.
Mme Carole Verdicq
Tél: 0032 10 42 02 96
Email: [email protected]