Opodatkowanie wirtualnych walut podatkiem dochodowym przed i po 1 stycznia 2019 roku
Taxation of virtual currencies with income tax before and after January 1, 2019
Author(s): Rafał PietraszukSubject(s): Present Times (2010 - today), Fiscal Politics / Budgeting, ICT Information and Communications Technologies
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: cryptocurrencies; income tax; financial instruments; subject of taxation; money laundering;
Summary/Abstract: Until the end of 2018, benefits from trading in cryptocurrencies were qualified as property rights. From January 1, 2019, they were directly included in the provisions of tax acts. In this way, the legislator sanctioned the legal status developed in the jurisprudence. Currently, revenues from the sale of cryptocurrencies qualify as revenues from money capital and capital gains respectively and the conversion of one cryptocurrency to another is tax-free.
Journal: Kortowski Przegląd Prawniczy
- Issue Year: 2023
- Issue No: 3
- Page Range: 119-132
- Page Count: 14
- Language: Polish