Framing Wealth (and Taxing it) the Case of Capital Gains and Cryptocurrencies

University of Ferrara, May 2nd and 3rd 2022

As we live in a world striving to throw pandemic behind his shoulders and "go back to normality", we realize that many issues remain unaddressed in the "new normal". Out of these, wealth, inequalities and need for fair justice and taxation remain still somehow unaddressed: capital gains and cryptocurrencies-related business are clear examples of these.

The purpose of the seminar is to cast light on capital gains and cryptos taxation in Germany, Hungary and Italy (possibly, in other countries too) bringing students and academics to discuss together about this.

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09.00 - 09.30 Opening speech and Keynote Introduction to the seminar
István Simon, Ekkehart Reimer and Marco Greggi

09.30 - 10.30 Capital Gains Taxation in a Comparative Perspective: Classification, Quantification, Tax Rates, Assessment and Tax Procedures
Chair: Ekkehart Reimer
Speakers:
Ms. Dorottya Szekeres, Mr. Tim Buchholz and Mr. Karidomatis Dimitrios

10.30 - 11.00 Discussion
Chair: Eleonora Addarii

11.00 - 11.30 Break

11.30 12.30 Tax treatment of Capital Losses. A comparative perspective
Chair: Peter Darak
Speakers: Ms. Dorottya Szekeres, Ms. Szeréna Tóth, Ms. Milena Dietz, Mr. Giulio Braccioni

12.30 - 13.00 Discussion
Chair: Dániel Máté Kovács

13.00 - 14.30 Lunch

14.30 - 15.30 Specificities in the taxation of classical currency gains and currency losses. A comparative perspective
Chair: Marco Greggi
Speakers: Ms. Szeréna Tóth, Mr. Benedek Kondé, Ms. Giada Rizzato

15.30 - 15.45 Discussion
Chair: Anđela Milutinović

15.45 - 16.45 Taxation of gains and losses from the mining and/or alienation of cryptocurrencies by individuals. A comparative perspective.
Chair: István Simon
Speakers: Mr. János Molnár, Mr. Jan Braun, Msr. Filippo Mingardo

16.45 - 17.00 Discussion
Chair: Markus Schaupp

17.00 - 17.15 Break (End of the Fist day)

17.15-19.30 Follow up online (in German only)  https://www.berlinersteuergespraeche.de/

20.00 - Social programme and dinner

10.30 - 11.00 Summary of the Previous Session and introduction to the New one
Marco Greggi

11.00 - 12.00 Taxation of income/gains/losses from the exercise or alienation of cryptocurrency derivatives. A comparative perspective
Chair: Ekkehart Reimer
Speakers: Ms. Laura Szabó, Mr. Noah Rauth, Mr. Nicola Morelli

12.00 - 12.30 Discussion
Chair: Eleonora Addarii

12.30 - 13.30 Lunch

13.30 - 14.30 Capital gains across borders. A comparative and tax treaty perspective
Chair: Kecső Gábor
Speakers: Mr. Nils Gehrlein, Ms. Anna Miotto, Ms. Sara Travé del Valle

14.30 - 15.00 Discussion
Chair: Peter Darak

15.00 - 15:30 Conclusion of the event
Marco Greggi

19.30 - ... Farewell Dinner