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Transaktionen mit Kryptowährungen aus dem Steuerjahr 2020 können zu etwa 1,2 Mrd. Euro Steuereinnahmen führen, aber auch erhebliche Steuerausfälle mit sich bringen. Das vermutete zusätzliche Steueraufkommenspotenzial entspricht etwa 2,0 % des gesamten veranlagten Einkommensteueraufkommens (ca. 63,7 Mrd. Euro) des Kalenderjahres 2019. Dabei hat die Popularität von Kryptowährungen im abgelaufenen Jahr nochmals enorm zugenommen. Wurden Kryptowährungen anfangs nur von IT-affinen Nutzern gehandelt und verwendet, interessieren sich zunehmend börsennotierte Unternehmen, vermögende Privatpersonen, Vermögensverwalter und Regierungen dafür. Allein im Jahr 2020 verdreifachte sich die Marktkapitalisierung von Kryptowährungen, wodurch binnen kürzester Zeit beträchtliche Gewinne auf Seiten der Anleger realisiert werden konnten.

In Zeiten von Covid-19 hat sich die Bedeutung bargeldloser Zahlungsformen in rasanter Weise gezeigt. Aufgrund sich ebenfalls bereits abzeichnenden Inflationstendenzen könnte die immense Bedeutung von Kryptowährungen als Wertspeicher weiter wachsen. Wie steht es in solch unruhigen Zeiten um die Würdigung der Kryptowährungen in Gesetz und Rechtsprechung? Und wie hoch ist das Potenzial des damit einhergehenden Steueraufkommens, das daraus generiert werden kann?Autoren: Florian Wimmer, Philipp Sandner, Stefan Schmitt, Joerg Andres.


Frankfurt am Main - January 11, 2021 - Distributed ledger technologies, blockchain and digital assets are increasingly used in financial and regulated markets, and the demand for education relating to these topics is growing. The “DEC - DLT Education Consortium e.V.” headquartered in Crypto Valley is establishing an internationally recognized standard to ensure greater quality and transparency in education and certification.

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The Frankfurt School Blockchain Center is a think tank and research center which investigates implications of the blockchain technology, crypto assets and distributed ledger technology (DLT) for companies and their business models. Within its role, FSBC will provide the DLT Education Consortium (DEC) with its long-lasting and profound expertise in education and training in the blockchain sphere. As such, several hundred participants have already participated in blockchain education modules, which were established by Prof. Dr. …


Autor: Dirk Neuendorf

Download des Artikels als PDF-Datei. Weitere Informationen zum Frankfurt School Blockchain Center im Internet, auf Twitter oder auf Facebook.

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Finanzinstitute können die Hauptnutznießer der Blockchain-Technologie sein, wenn sie ihre Chancen ergreifen. Neue Technologien, wie die Blockchain- bzw. Distributed-Ledger-Technologie (DLT), als ein singuläres IT-Projekt zu sehen, ist gefährlich. Der gewünschte Erfolg hängt nicht nur von der technischen Machbarkeit und dem Nutzen ab, sondern vor allem von der Anpassungsfähigkeit des Unternehmens und der Mitarbeiter. Der Kern hierbei ist neben einer Strategie für die digitale Zukunft, ein effektiver Change-Management-Ansatz.

Ein Rückblick: Durch den Kollaps der Bank Lehman Brothers 2008 wurde damals für viele erstmals deutlich, dass Banken ein „Single Point of Failure“ sind. Wenn diese zentralen Instanzen versagen, sind Kollateralschäden groß. Bereits kurze Zeit nach dem Kollaps publizierte eine anonyme Person oder Gruppe namens Satoshi Nakamoto ein White Paper, in dem Bitcoin als Kryptowährung und der Gedanke einer verteilten Netzwerktechnologie definiert wurden.[i] Durch den Vertrauensverlust in Banken als Mittelsmänner und Intermediäre kam der Gedanke eines technisch erzeugten Vertrauens auf Basis einer Softwarearchitektur gerade zur richtigen Zeit. Seitdem war die mediale Aufmerksamkeit zunächst auf einzelne Systeme wie Bitcoin, Ethereum oder weitere Ausprägungen gelegt worden und weniger auf die zugrunde liegende Technologie. Aus den Erfahrungen der Kryptowährungen hat sich sukzessive das Interesse hin zur Blockchain-Technologie bzw. Distributed-Ledger-Technologie (DLT) entwickelt. Nun werden in vielfältigen Use Cases die Anwendungsmöglichkeiten erforscht. …


Authors: Philipp Sandner, Marla Bläsius

Three years ago, the first CAC was held and since then both the environment and the key players in the area of crypto assets, blockchain and DLT have developed. Together with the executives, founders, investors and representatives of public authorities, these relevant changes as well as the new areas were discussed at the CAC20B on October 29–31, 2020. During the 3-day conference, visitors were introduced to these currently relevant topics through speeches, discussions, panels, pitches and networking opportunities.

The second edition of the Crypto Assets Conference 2020 was initiated during the pandemic. We believe that the face to face meetings, high-quality contacts, constructive exchange and discussions were necessary. Since social distancing must be followed and some participants and speakers cannot come to the event, we decided to hold an online and offline conference in Frankfurt for the first time. Successfully, we have set a new participation record for this edition of the Crypto Assets Conference, with over 1400 participants. …


Authors: Aymeric Bricout, Vincent Aurez

Download the article as a PDF file. More information about the the Frankfurt School Blockchain Center on the Internet, on Twitter or on Facebook.

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With this paper, we provide an analysis of the potential of the blockchain technology to overcome inefficiencies that currently negatively impact international humanitarian aid systems. The end objective is to provide NGO organizations, public institutions, and private organizations with solid insights on the perspective of scaling humanitarian aid impacts with the help of the blockchain technology.

International humanitarian aid in the world

“We are witnessing the highest level of human suffering since the Second World War”, said the former United Nations Secretary-General Ban Ki-moon at the 2016 World Humanitarian Summit. In 2018, the United Nations announced that 131.7 million people required humanitarian assistance in 42 countries and that the financial aid needed to help these people is estimated at $21.9 billion (United Nations Office for the Coordination of Humanitarian Affairs, 2019). Defined as “the impartial, independent and neutral provision of aid to those in immediate danger” (Rysaback-Smith, 2015), humanitarian aid is of key importance because global humanitarian crises are increasing in number and intensity as more people are being displaced by conflicts, natural disasters, climate change, food insecurity or gender inequalities (United Nations Office for the Coordination of Humanitarian Affairs, 2019). Also, humanitarian crises are becoming longer, with an average of 9 years (United Nations Office for the Coordination of Humanitarian Affairs, 2019). …


Frankfurt am Main - September 24, 2020 - Frankfurt School Blockchain Center and SettleMint have entered into a partnership. SettleMint is a leading low-code platform for rapid blockchain innovation. By making enterprise blockchain development easy and fast, SettleMint accelerates blockchain adoption for every organization, empowering them to innovate without barriers.

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The Frankfurt School Blockchain Center is a think tank and research center which investigates implications of the blockchain technology, crypto assets and distributed ledger technology (DLT) for companies and their business models. …


Frankfurt am Main - September 28, 2020 - Frankfurt School Blockchain Center and WPO have entered into a partnership. WPO is a leading independent European platform for asset management and specialist services in wind power and solar photovoltaic energy. Through Distributed Ledger Technologies (DLT), WPO aims to create the conditions of trust necessary to optimize the renewable energy sector.

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The Frankfurt School Blockchain Center is a think tank and research center which investigates implications of the blockchain technology, crypto assets and distributed ledger technology (DLT) for companies and their business models. …


We will host an online round table on the topic “Identity Management for Individuals, Companies, and Machines” on September 16, 2020. The goal is to bring a group of max. 15 experts and decision-makers together to discuss the business models that would benefit from blockchain-based identity management. If you are interested and would like to participate, the next paragraphs will give you further information. If you want to apply as a participant in this round table, please fill out the application form (5 minutes).

What is the content of this round table?

The goal of this round table is to foster the exchange of knowledge between a small group of max. 15 blockchain experts and decision-makers from industrial companies in order to explore blockchain-based identity management for individuals, companies, and machines. The Euro on blockchain systems is only one side of the coin because transactions take place between multiple parties. Of course, these are normally individuals and companies but such parties will soon also be “things” such as devices or machines. Identity on the blockchain has far-reaching implications and ensures that transaction parties receive a “digital identity” on the blockchain-based on their physical identity (identity card for individuals, commercial register entry for companies). Based on a digital blockchain-based identity, transactions between an individual and a company (example: car sharing) but also between an individual and a machine (example: passenger transport of an autonomous car) or between two machines (example: autonomous car pays for waiting on a parking lot) can be processed efficiently — i.e. …


Das auf Blockchain-Technologie basierende Konzept der Tokenisierung wird weitreichende Auswirkungen auf den Kapitalmarkt und dessen Intermediäre haben. Die Möglichkeit beliebige Wertgegenstände und Rechte digital, in Form von Token darzustellen, bietet enormes Potenzial für das Anlageuniversum und stellt traditionelle Finanzmarktakteure auf die Probe. In einem Interview beantworten Prof. Dr. Philipp Sandner und Benjamin Schaub vom Frankfurt School Blockchain Center die wichtigsten Fragen zur Tokenisierung und dessen mögliche Auswirkungen.

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Frage: Herr Prof. Sandner, zum Einstieg, welchen Einfluss kann die Blockchain-Technologie denn generell auf den Kapitalmarkt nehmen?

Philipp Sandner: Es ist nur eine Frage der Zeit, bis die Infrastruktur der Kapitalmärkte auf Blockchain-Technologie basieren wird, also die Plattform für Transaktionen aller Arten von Wertgegenständen bildet. …


We will host an online round table on the topic “Programmable Euro: How can Digital Business Models be Built?” on August 20, 2020. The goal is to bring a group of max. 15 experts and decision makers together to discuss business models that would benefit from a programmable Euro and explore how such business models can be built. If you are interested and would like to participate, the next paragraphs will give you further information. If you want to apply as a participant of this round table, please fill out the application form (5 minutes).

What is the content of this round table?

The goal of this round table is to foster the exchange of knowledge between a small group of max. 15 blockchain experts and decision makers from industrial companies in order to explore digital business models. The programmable euro will allow the execution of automated smart contracts, accounting denoted in Euro, and the connection to millions of devices and machines. Experts knowledgeable about these topics should instruct executives from industrial companies — and vice versa. This especially applies to areas such as Industry 4.0, future mobility, logistics, the Internet of Things (IoT), and data monetization in general. These areas will be digitally transformed through a digital programmable Euro in particular but also through blockchain and smart contracts in general. Therefore, a digital programmable Euro is increasingly demanded by various stakeholders including the European Commission, the Bundesbank, the Federal Ministry of Finance, financial organizations and industrial corporations. …

Frankfurt School Blockchain Center

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