{"id":4152,"date":"2020-10-30T22:46:15","date_gmt":"2020-10-30T21:46:15","guid":{"rendered":"https:\/\/webhosting.de\/?p=4152"},"modified":"2020-10-30T22:46:15","modified_gmt":"2020-10-30T21:46:15","slug":"du-kan-byta-bitcoins-skattefritt","status":"publish","type":"post","link":"https:\/\/webhosting.de\/sv\/duerfen-bitcoins-steuerfrei-umgetauscht-werden\/","title":{"rendered":"F\u00e5r bitcoins bytas skattefritt?"},"content":{"rendered":"<p>Den digitala valutan Bitcoin skapades 2009 i k\u00f6lvattnet av finanskrisen. Valutan kan \u00f6verf\u00f6ras via peer-to-peer-system och bytas mot konventionella valutor av entrepren\u00f6rer och b\u00f6rser. En svensk aff\u00e4rsman ville inf\u00f6ra ett s\u00e5dant system och orsakade en tvist mellan den ber\u00f6rda svenska kommissionen och en svensk skattemyndighet. Fr\u00e5gan kunde inte l\u00f6sas i H\u00f6gsta f\u00f6rvaltningsdomstolen och h\u00e4nsk\u00f6ts d\u00e4rf\u00f6r till EG-domstolen. Det senare slog fast att utbytet av Bitcoin-valutan fortfarande \u00e4r undantaget fr\u00e5n <a href=\"https:\/\/webhosting.de\/sv\/seit-januar-2015-umsatzsteuer-fuer-digitale-inhalte\/\">F\u00f6rs\u00e4ljningsskatt<\/a> \u00e4r undantaget. <\/p>\n<h2>Skattefritt utbyte av Bitcoins<\/h2>\n<p>V\u00e4xling av konventionella valutor till den virtuella valutan \"Bitcoin\" \u00e4r skattefri. Detta beslutades av EG-domstolen i Luxemburg den 15 oktober 2015. Begreppet Bitcoin kommer fr\u00e5n engelskan och betyder \"binary digit coin\" (bin\u00e4rt digitalt mynt). Bitcoins \u00e4r en del av ett betalningssystem som \u00e4r tillg\u00e4ngligt \u00f6ver hela v\u00e4rlden och utg\u00f6r en monet\u00e4r enhet. Betalningarna behandlas via peer-to-peer-metoden, dvs. via ett n\u00e4tverk av flera datorer. Det finns d\u00e4rf\u00f6r inget behov av en central avvecklingspunkt som i traditionell bankverksamhet. Bitcoin-tillg\u00e5ngar lagras i digitala \"pl\u00e5nb\u00f6cker\". Marknadsv\u00e4rdet p\u00e5 Bitcoins beror p\u00e5 f\u00f6rh\u00e5llandet mellan utbud och efterfr\u00e5gan och \u00e4r inte knutet till nationella valutasystem eller v\u00e4xelkurser. Den virtuella valutan Bitcoin beskrevs f\u00f6r f\u00f6rsta g\u00e5ngen 2008 och sl\u00e4pptes kort d\u00e4refter. F\u00f6r detta \u00e4ndam\u00e5l distribuerades en programvara som deltagarna kan anv\u00e4nda gratis. Programvaran hanterar de decentraliserade databaser d\u00e4r alla transaktioner registreras. Den grundl\u00e4ggande f\u00f6rdelen med Bitcoin-systemet \u00e4r dess geografiska frihet, dvs. det finns inga andra begr\u00e4nsningar \u00e4n tillg\u00e5ngen till en internetanslutning. <\/p>\n<h2>EG-domstolens beslut<\/h2>\n<p>EG-domstolen i Luxemburg beslutade i sin dom av den 15 oktober 2015 att v\u00e4xling av Bitcoins mot konventionella valutor fortfarande \u00e4r skattefri. Bitcoins \u00e4r vanliga <a href=\"https:\/\/webhosting.de\/sv\/shop-haendler-welche-zahlungsarten-muessen-kostenlos-angeboten-werden\/\">Betalning<\/a> och \u00e4ven betraktas som s\u00e5dana ur r\u00e4ttslig synvinkel. I sin dom h\u00e4nvisade EU:s h\u00f6gsta domstol till ett fall som intr\u00e4ffade i Sverige. D\u00e4r ville en anv\u00e4ndare inf\u00f6ra en aff\u00e4rsmodell d\u00e4r Bitcoins byttes mot konventionella valutor eller konventionella valutor mot Bitcoins. D\u00e4rf\u00f6r fr\u00e5gade han den ansvariga kommissionen i Sverige om han skulle beh\u00f6va betala moms f\u00f6r sina tj\u00e4nster. Den svenska kommissionen informerade honom om att det i princip inte skulle betalas n\u00e5gon moms p\u00e5 utbytet. Skattemyndigheten hade en annan uppfattning och v\u00e4ckte talan vid H\u00f6gsta f\u00f6rvaltningsdomstolen. H\u00f6gsta f\u00f6rvaltningsdomstolen h\u00e4nvisade \u00e4rendet till EG-domstolen och bad om ett avg\u00f6rande. Bakgrunden till den strikta behandlingen ligger i bitcoins egenskaper. Enligt en amerikansk studie \u00e4r brottslingar s\u00e4rskilt f\u00f6rtjusta i att betala med Bitcoins och betalningssystemet anv\u00e4nds ofta f\u00f6r penningtv\u00e4tt. Bitcoins anses i allm\u00e4nhet vara kontroversiella eftersom de underliggande priserna best\u00e4ms av utbud och efterfr\u00e5gan och kan fluktuera kraftigt. EG-domstolen har i sitt beslut (Ref. C - 264\/14) fastst\u00e4llt att Bitcoins ska behandlas som nationella valutor och d\u00e4rf\u00f6r \u00e4r undantagna fr\u00e5n moms. Huvudargumentet \u00e4r att bitcoins \u00e4r ett traditionellt betalningsmedel. F\u00f6r Bitcoin-valutan i sig \u00e4r domen definitivt f\u00f6rdelaktig: systemet \u00e4r officiellt erk\u00e4nt och kommer att forts\u00e4tta att vinna i popularitet p\u00e5 grund av att det inte finns n\u00e5gon f\u00f6rs\u00e4ljningsskatt. Bitcoin-valutan uppfanns mitt under finanskrisen: Vid den tidpunkten var Bitcoin-systemet t\u00e4nkt att komplettera nationella valutasystem och skapa nytt f\u00f6rtroende. Marknadsv\u00e4rdet ber\u00e4knas genom en komplicerad process, vilket \u00e4r anledningen till att bitcoins p\u00e5minner mycket om traditionella betalningssystem. \u00c4ven om EG-domstolen har slagit fast att v\u00e4xling av Bitcoins fortfarande \u00e4r undantaget fr\u00e5n moms, m\u00e5ste vinster fr\u00e5n valutaspekulation beskattas. Spekulanter \u00e4r d\u00e4rf\u00f6r skyldiga att skattem\u00e4ssigt redovisa inkomster och f\u00f6rluster fr\u00e5n valutaspekulation. <\/p>\n<h2>Konsekvenser f\u00f6r Bitcoin-valutasystemet<\/h2>\n<p>Bitcoins valutasystem kommer att forts\u00e4tta att vinna acceptans tack vare EG-domstolens dom. Under de senaste \u00e5ren har den virtuella valutan blivit allt popul\u00e4rare. Sedan juli 2014 accepteras den av datorf\u00f6retaget Dell. Donationer via Bitcoins har accepterats av Wikimedia Foundation och Greenpeace sedan 2014. PayPal erbjuder dessutom sina handlare m\u00f6jligheten att ta emot betalningar via Bitcoins. Bitcoins kan anv\u00e4ndas f\u00f6r att betala f\u00f6r varor och tj\u00e4nster. Det finns nu \u00f6ver 7 000 st\u00e4llen d\u00e4r Bitcoins accepteras som betalningsmedel p\u00e5 restauranger, hotell och liknande. P\u00e5 <a href=\"https:\/\/webhosting.de\/sv\/flexoptix-universal-transceiver\/\">Internet<\/a> Bitcoins anv\u00e4nds bland annat f\u00f6r att betala f\u00f6r spel, cybertiggeri och striptease p\u00e5 n\u00e4tet. Icke-kommersiella varor, kontraktsmord, droger och andra olagliga tj\u00e4nster betalas ocks\u00e5 via Bitcoins. Plattformar online eller lokala programvarusystem kan anv\u00e4ndas f\u00f6r att ta emot och \u00f6verf\u00f6ra Bitcoins. Bitcoins kan v\u00e4xlas mot andra valutor, Paysafecards och e-valutor p\u00e5 online-b\u00f6rser. Det finns vanligtvis avgifter, som varierar fr\u00e5n 0,2 till en procent. De enskilda leverant\u00f6rernas professionalism och seriositet varierar kraftigt. Bitcoins \u00e4r l\u00e4tt att flytta och lagra enorma m\u00e4ngder pengar, vilket ger hackare enorma incitament att hacka en plattform. D\u00e4rf\u00f6r sker det alltid inbrott d\u00e4r kunderna f\u00f6rlorar hela sina ins\u00e4ttningar. P\u00e5 grund av detta annonserar vissa plattformar en ansvarsklausul, enligt vilken hackade ins\u00e4ttningar \u00e5terbetalas i sin helhet av b\u00f6rsoperat\u00f6ren. N\u00e4r man handlar med Bitcoins finns det alltid en viss risk att f\u00f6rvaltare eller handelspartner inte beter sig \u00e4rligt. D\u00e4rf\u00f6r b\u00f6r endast v\u00e4lrenommerade plattformar anv\u00e4ndas.<\/p>","protected":false},"excerpt":{"rendered":"<p>Die digitale W\u00e4hrung Bitcoin wurde im Jahr 2009 im Zuge der Finanzkrise geschaffen. Die W\u00e4hrung kann \u00fcber Peer-to-Peer-Systeme transferiert werden und wird von Unternehmern und Tauschb\u00f6rsen in konventionelle W\u00e4hrungen umgetauscht. Ein schwedischer Gesch\u00e4ftsmann wollte ein entsprechendes System etablieren und rief eine Streitigkeit zwischen der zust\u00e4ndigen schwedischen Kommission und einer schwedischen Steuerbeh\u00f6rde hervor. Die Frage konnte 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