Těžba kryptoměn a její daňové dopady

Abstract

This work deals with the issue of taxation of cryptocurrencies in the Czech Republic. In the theoretical part, various aspects of cryptocurrencies are analyzed in detail, both in terms of their essence and taxation. The aim of this work is to create a comprehensive case study that falls within the framework of taxation according to Czech legislation, and to provide a detailed overview of this new issue of cryptocurrency taxation for other investors in the field.

The practical part is based on an understanding of cryptocurrencies, including their mining, exchange, and sale. Two examples are provided in the practical part, which explain the tax obligations in the Czech Republic. In the first example, actual expenses are applied, while in the second, expenses are calculated as a percentage. Both examples result in a value added tax obligation. The issue of cryptocurrency mining, value added tax, and the specific calculation of tax obligations are discussed.