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EU Commission Seeks to Expand Exchange of Information to Crypto-assets & e-Money

EU Commission Seeks to Expand Exchange of Information to Crypto-assets & e-Money

The European Commission has published an Inception Impact Assessment on expanding current exchange of information rules in the field of taxation to include crypto-assets and e-money.

As limited information is available from tax administrations about the use of crypto-assets or e-money and any resulting revenue losses, the Commission will be carrying out an Impact Assessment and public consultation to consider which assets should be subject to any proposed Directive or Recommendation, how to define crypto-assets and to identify the relevant intermediaries for tax and reporting purposes.

The Inception Impact Assessment sets out that the Commission through this initiative aims to “provide tax administrations with information to identify taxpayers who are active in new means of exchange, notably crypto-assets and e-money. It will also ensure consistency with ongoing work at EU level, such as the Digital Finance Strategy adopted on 24 September 2020 and the proposal for a Regulation on Markets in Crypto-assets, and at international level on the taxation on crypto-assets and e-money.”

The public consultation, which will happen alongside consultations with tax administrations, is scheduled to commence in the coming weeks.

Quelle: CFE’s EU Tax Top 5 – Round-up of EU Tax Policy News – 30 November 2020
In: CFE tax advisors europe, News


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