Zdanění příjmů z kryptoměn v České republice

Abstract

This thesis deals with the taxation of gains from cryptocurrencies in the Czech Republic. The goal of the thesis is to identify possible ways of adjusting the taxation of these gains. To do this, a comparison of the taxation of gains from cryptocurrencies in member states of the European Union was used. The thesis describes three possible ways in which the taxation of gains from cryptocurrencies in the Czech Republic could be adjusted and simplified.

The first option is to change the definition of cryptocurrencies and include gains from cryptocurrencies as part of capital gains. The second option is to create a new tax on income from virtual assets, which would include gains from cryptocurrencies. The third option is to adjust current Act of Income Taxes, so that it specifically says, how should be gains from cryptocurrencies taxed.