Source: https://skat.dk/skat.aspx?oid=2251503&lang=da
Timestamp: 2019-04-25 20:42:30+00:00

Document:
Skatterådet fandt, at Spørgerens gevinst og tab på den digitale valuta Bookcoins skal beskattes efter reglerne for finansielle kontrakter, idet Bookcoins må anses for en struktureret fordring omfattet af kursgevinstlovens § 29, stk. 3. Derudover fandt Skatterådet, at Bookcoins ikke er en officiel valuta, der kan bruges ved opgørelsen af skatteregnskabet, jf. skattekontrollovens § 3 C.
Kan det bekræftes, om den digitale valuta Bookcoins skal behandles skattemæssigt som Bitcoins, jf. SKM2014.226.SR, således at kursudsving på Bookcoins ikke reguleres efter kursgevinstloven?
Såfremt spørgsmål 1 besvares benægtende, kan det bekræftes at spørger kan anvende Bookcoins i sit 100 % ejede selskab, dels ved fakturering af kunder i Bookcoins og dels ved betaling af ydelser/varekøb?
Spørger, der ejer anparterne i A ApS 100 %, har gennem en kortere periode investeret i den digitale valuta Bookcoins (også benævnt BC) med private midler.
Ifølge Bookcoins.com reguleres prisen på Bookcoins efter udviklingen i sølvprisen, således at 1 Bookcoins svarer til 1 gram sølv, hvor handelsprisen pt. svarer til 0,72$. Bookcoins kan sælges, således at der sker konvertering heraf til amerikanske dollars (USD) eller sølvbarer, dog mod betaling af provision.
Bookcoins er ligesom Bitcoins en digital valuta med tovejs pengestrømme, og spørger er således bekendt med, at der skulle være oprettet shoppingcenter i Asien, hvor alle butikker tager imod Bookcoins. Bookcoins adskiller sig dog fra Bitcoins, idet kursudviklingen afspejler udviklingen i sølvprisen.
Da Bookcoins pt. er en nyere digital valuta, får spørger tildelt aktier i Bookcoins LLC i takt med, at spørger skaber kontakt til nye investorer.
Aktier i Bookcoins LLC kan eksempelvis erhverves for 160 Bookcoins svarende til 100 aktier. Hertil gives yderligere 1 % over de næste 100 dage, svarende til at der modtages 1 aktie pr. dag eller 100 aktier i perioden til samme værdi svarende til 1,6 BC pr. aktie. Såfremt der skabes referencer til 3 nye investorer forlænges denne periode med yderligere 200 dage, hvor der tildeles 1 aktie pr. dag til en værdi af 1,6 BC.
Spørger ønsker dels en afklaring af de skattemæssige konsekvenser ved gevinst og tab på Bookcoins og muligheden for at bruge betalingsmidlet forretningsmæssigt i det 100 % ejede selskab.
BOOKCOINS is a one stop Silver bullion trading platform that provides investors with a cost-effective, convenient way to buy, sell and store physical silver bullion (…).
There is currently less investment-grade silver available on Earth for investors.
Silver is a ‘miracle metal’. It is second only to oil as the world’s most useful commodity (…).
BOOKCOINS manages billions of tangible and intangible assets including silver reserves of some countries.
A new payment system and digital money.
Unlike other digital money, BOOKCOINS money has equal value with physical silver.
Investor can protect their wealth from paper money or global currency crisis, while maintain the value and profit from Silver.
(…) We only offer products we believe in. The most trusted, recognizable mint hallmarks (silver coin / bar brands) with a 100% guarantee on purity and authenticity. And we always offer a two-way market to our customers (meaning we buy back all the bullion products we sell at prevailing market rates posted 24 x 7 on our website).
What is the value of 1 BOOKCOINS?
(…) Buy & Sell In Low Rates, Deal In Any Size – With BOOKCOINS you can deal directly with other users. Both of you can quote prices, so you can both save dealing costs by cutting out the middleman. BOOKCOINS charges a maximum of 0.50% to buy/sell silver. Above $75,000 you pay less. We have over 50,000 users, who have invested between $100 and $8,000,000.
Trusted & High Security Vaults – Your silver bullion will be stored in your choice of professional bullion market vaults, selected from among multiple locations worldwide from your preferred location. You own your silver outright. It’s your legal property. We only deal in allocated silver – never unallocated.
Wholesale Storage Rates And Insurance – Insurance and storage is 0.12% per annum for silver. This is less than a third of the normal 0.4% charged as an annual management fee by most ETFs.
BOOKCOINS has a sharing network where every user is allowed to transact their money easily via online.
BOOKCOINS can be used as a Payment Gateway for goods and services from online or offline.
BOOKCOINS can be exchanged and traded into silver bullion.
BOOKCOINS can be cash out in debit card and enjoy worldwide expenses with no limit.
Why choose BOOKCOINS but not other digital currency?
Other digital currency at the market are just “digital”, nobody can guarantee the value, whereas BOOKCOINS are backed up by physical silver long lasting value.
We are backed by silver minor and silver reproduction factory, we have strong foundation in precious metals and our company has been established in countries like Taiwan, Hong Kong, USA, Singapore & Malaysia.
BOOKCOINS has not been made illegal by legislation in most jurisdictions. However, some jurisdictions (such as Argentina and Russia) severely restrict or ban foreign currencies. Other jurisdictions (such as Thailand) may limit the licensing of certain entities such as BOOKCOINS exchanges.
BOOKCOINS is money, and money has always been used both for legal and illegal purposes. Cash, credit cards and current banking systems widely surpass BOOKCOINS in terms of their use to finance crime. BOOKCOINS can bring significant innovation in payment systems and the benefits of such innovation are often considered to be far beyond their potential drawbacks.
What are the transaction activities available in BOOKCOINS website?
MARKETPLACE – You can ask and bid silver in MARKETPLACE.
SELL SILVER – You can sell your BC in cash terms.
REDEEM SILVER – You can redeem your physical silver bar from HQ.
SEND or REQUEST – you can Send or Request BOOKCOINS within BC members via email.
You can choose to have your physical silver being shipped to your preferred address or you can store your physical silver in the silver vault storage services that are available internationally.
You can purchase physical silver for your retirement purpose under an Individual Retirement Account (IRA). This is applicable to USA residents only.
How to ask in ‘MARKETPLACE’?
How to bid in ‘MARKETPLACE’?
BOOKCOINS HQ is the main silver bullion supplier in BC. Normally we buy and sell according to current silver market prices.
Step 4: Choose the payment method.
What is the minimum amount of BC to “Buy Silver”?
(ii) Self–Collect – Choose the service centre that you want to come to collect.
(…) (iii) Vault – Choose the place that you want to vault.
Can I redeem my physical silver bullion at any odd amount?
No, selling the physical silver bullion must be in full unit. For example 1000g, 2000g, 5000g, and so on.
When will I receive my physical silver? How is your shipping terms?
silver shipping are in nondescript packaging ensuring safe, secure delivery. All orders are fully insured requiring an adult signature. Your order is not your liability until the parcel is signed for and taken into your physical possession. Customers are responsible for any and all applicable customs, duties, taxes, or fees. Taxes may vary by item, country, region and province.
International orders normally ship within 6 – 8 business days after receipt of payment due to additional customs paperwork and Patriot Act compliance. Please be aware that average customs clearance times vary per country.
Many international customers elect to forgo paying customs fees and duties by having their precious metals stored in segregated vault storage. With third party segregated vault storage accounts, BOOKCOINS.com Insiders always have the future option to elect for secure international delivery of their holdings. Locking in a sellback price on vault storage holdings is just a convenient, secure phone call away.
BOOKINT is a sister company of BOOKCOINS.
What is the sales into option?
You can withdraw your BC, either in cash terms or in physical silver bullion.
What is the transaction limit for SELL SILVER?
Minimum amount is 1000g (1000BC) SELL SILVER.
How long is the SELL SILVER process?
The withdrawal process will be done within 7 working days.
How to Send BC to others?
If you want to send, you need to generate the BC address. Send BC is within BC members only.
How to Request BC from others?
If you want to request, you need to generate the BC address. Request BC need fill in the email address that the members you request to. Request BC is within BC members only.
What are the others charges should I be aware of besides your 1% transaction fees?
The 1% transaction fees in BC is referring to any sales transaction occur using our website services. Other charges such as shipping fees, bank transfer fees, payment gateway fees, or other miscellaneous fees are not included.
Why do I have to wait for 10 minutes for payment transaction?
Receiving a payment is almost instant with BOOKCOINS. However, there is a 10 minutes delay on average before the network begins to confirm your transaction by including it in our security system and before you can send/transfer the BOOKCOINS you receive.
How is the payment process after the order has been made?
Once an order has been made, both BUYER and SELLER will receive an order form, where the BUYER need to make payment within 48 hours, otherwise the order form will be automatically cancelled. Once SELLER receive the payment from BUYER, a paid invoice/ receipt will be issued to both BUYER and SELLER.
I am interested to buy large amount of BOOKCOINS, is there any discount for me?
We would suggest you to join us as a BC merchant.
What is the minimum amount of BC would I need to buy in order to enjoy the discount rebate?
In order to qualify to become a BOOKCOINS merchant, you first need to buy a minimum amount of 50,000 BC (50,000 grams).
What are the benefits for me to join as a merchant?
BC merchant will get to enjoy special benefits, for example the 1% sales transaction fee will be waived upon purchase.
How is the quality of BOOKCOINS silver bar?
Our Standard silver bullion bars are at least 99.9% pure. They have been kept continuously in professional bullion storage facilities since they were manufactured. Each bar has a recorded history and an absolute guarantee of its integrity and bullion content.
BOOKCOINS itself also warrants the quality of all BOOKCOINS silver bars stored in its vaults – both when you buy and for as long as you own your silver.
The silver bars are 1000 BC=1 kilogram.
Silver bar purity is measured, and only the purity multiplied by the gross bar weight is added to BOOKCOINS inventory records. So your gram of ‘fine silver’ is guaranteed 100% pure silver held in the vaulting location of your choice. In accordance with standard bullion-market practice, silver is recorded in gross weight, not fine.
Your silver are held in some of the world’s strongest and most trusted specialist bullion vaults, operated on our behalf by professional market vaulting providers.
Bullion bars are stored in international market security vaults in Singapore, Hong Kong, Zurich, London, New York and Toronto. BOOKCOINS investors may enjoy lots of benefits, such as: low storage costs, bulk purchase, insurance and many other services provided.
These locations cover the most active bullion markets in the world and give you an opportunity to select an offshore jurisdiction for storage.
You buy your guaranteed quality silver only when it is already safely in the vault. Bars are always insured and they do not move. Even in the course of delivery from BOOKCOINS seller to buyer the bullion stays securely in the vault.
You can at any time prove your individual ownership of silver in the vault by comparing the official bar list produced by our vault operators to an individually nicknamed list of all BOOKCOINS holdings published on a public page on the BOOKCOINS website.
Why should I store my silver bullion in vaults instead of safe deposit box in the bank?
The reason being is because bank deposit box charge you the most expensive fees, which is approximately $100-$300 per year, and you would need to buy your silver outside, unless the bank itself offer in-house silver purchase services, which is very few of them would do so.
If you prefer to buy and store your silver in one step, you should consider buying allocated silver stored in a precious metals vault.
The advantages of storing your silver bullion in these vaults are the storage fee is cheaper because the amounts deposited are large and the insurance fee is low.
The vaults are highly secure, making the danger of theft minimal.
Spørgeren har over for repræsentanten bekræftet, at sølvet er udskilt og kan identificeres, når Bookcoins konverteres til sølvbarer. Der er indsendt billeder af æsker med sølv stemplet med Bookcoins logo til SKAT.
Spøgerens repræsentant anmoder på vegne af spørgeren om, at spørgsmål 1 besvares bekræftende. Besvares spørgsmål 1 benægtende anmodes der om, at spørgsmål 2 besvares bekræftende. Spørgsmål 2 angår, om Bookcoins kan anvendes ved opgørelse af skatteregnskabet.
Det ønskes bekræftet, at den digitale valuta Bookcoins skal behandles skattemæssigt som Bitcoins, jf. SKM2014.226.SR, således at kursudsving på Bookcoins ikke reguleres efter kursgevinstloven.
Sagen vedrører, om Spørgerens investering i den digitale valuta Bookcoins skal anses for en direkte investering i det underliggende aktiv i form af sølvbarer, eller om kursgevinst og -tab på Bookcoins skal behandles efter reglerne i kursgevinstloven.
Efter det oplyste er Bookcoins en såkaldt virtuelt valutasystem med tovejs pengestrømme. Dette indebærer, at brugerne kan købe og sælge virtuel valuta svarende til kursværdien af brugernes almindelige valuta. Den virtuelle valuta i disse systemer kan anvendes til køb af både virtuelle og reale service/goder.
Værdien af Bookcoins reguleres efter udviklingen i sølvprisen, således at 1 Bookcoin svarer til 1 gram sølv. Bookcoins kan sælges, således at der sker konvertering heraf til amerikanske dollars (USD) eller sølvbarer, dog mod betaling af provision. Sølvbarerne vil normalt være opbevaret i et af Bookcoin LLC’s depoter, men kan udskilles og leveres til kunden. Udbyderne af Bookcoins anfører, at der er tale om allokeret sølv, og at indehaverne af Bookcoins ejer sølv. Spørgeren oplyser, at sølvet kan identificeres, når Bookcoins konverteres til sølvbarer.
I modsætning til Bookcoins understøttes Bitcoins ikke af et underliggende aktiv opbevaret i udbyders depot, og sagen vedrørende Bitcoins, jf. SKM2014.226.SR er derfor ikke sammenlignelig med nærværende sag på dette punkt. Efter det oplyste eksisterer der en mængde sølvbarer svarende til de udstedte Bookcoins. De pågældende sølvbarer er allokeret til Bookcoins depoter, med mindre kunden særskilt har bedt om at få sølvbarerne udskilt og leveret.
Der foreligger ikke materiale, der viser, at de pågældende sølvbarer løbende ved handel med Bookcoins bliver markeret eller på anden måde udskilt for hver enkelt transaktion med Bookcoins. Først ved en eventuel konvertering til sølvbarer med henblik på levering heraf sker der efter det oplyste en ejendomsretlig/tingsretlig individualisering af sølvbarerne.
Bookcoinsbeviset må herefter anses for en pengefordring i form af et anfordringstilgodehavende, der giver ret til på forlangende at få leveret en bestemt mængde af et nærmere bestemt depot af sølvbarer (halvgenerisk køb). Der er endvidere ikke på forhånd aftalt afviklingstidspunkt for fordringen.
SKAT finder således, at den ejendomsretlige individualisering af sølvbarer først sker ved eventuel konvertering til sølvbarer, og at indehaveren af Bookcoins indtil eventuel konvertering besidder en pengefordring, jf. kursgevinstlovens § 1, i form af en struktureret fordring, hvis værdi følger udviklingen i sølvprisen, og som er omfattet af kursgevinstlovens § 29, stk. 3, således at beskatningen følger beskatningen for finansielle kontrakter.
Det fremgår af kursgevinstlovens § 29, stk. 3, at en struktureret fordring er en fordring, der reguleres på et grundlag, der kan lægges til grund for en finansiel kontrakt. Det kan fx være prisudviklingen på valuta, aktier, sølv, guld eller korn.
Det er herefter SKATs opfattelse, at Bookcoins skal anses for strukturerede fordringer omfattet af kursgevinstlovens § 29, stk. 3. Eftersom det således er SKATs opfattelse, at handel med Bookcoins er omfattet af reglerne i kursgevinstloven, indstiller SKAT på denne baggrund, at det stillede spørgsmål besvares benægtende.
Såfremt spørgsmål 1 besvares benægtende, ønskes det bekræftet, at spørger kan anvende Bookcoins i sit 100 % ejede selskab, dels ved fakturering af kunder i Bookcoins og dels ved betaling af ydelser/varekøb.
Det lægges til grund, at spørgsmålet alene vedrører, hvorvidt Bookcoins kan anvendes ved opgørelsen af skatteregnskabet.
Det fremgår af skattekontrollovens § 3 C, at den regnskabsføring, der skal lægges til grund for en skattemæssig opgørelse, kan foretages i fremmed valuta efter reglerne i bogføringsloven og årsregnskabsloven. Derudover har den skattepligtige mulighed for at udarbejde det skattemæssige årsregnskab i én fremmed valuta og omregne resultatet til dansk mønt.
Aflæggelse af skatteregnskab i fremmed valuta forudsætter, at der er tale om en officiel valuta, der er reguleret af en centralbank, reguleres af globale valutamarkeders aktører og er tilknyttet en stat eller et valutaområde. Dette er ikke tilfældet for så vidt angår Bookcoins, der er en digital valuta udbudt af det amerikansk domicilerede selskab Bookcoins LLC.
SKAT henviser i denne forbindelse til Skatterådets afgørelse i SKM2014.226.SR vedrørende Bitcoins. Afgørelsen er efter SKATs opfattelse sammenlignelig med nærværende sag på dette punkt. I den pågældende sag fandt Skatterådet, at Bitcoins ikke kunne anses for en officiel valuta, der kunne danne grundlag for opgørelsen af skatteregnskabet. Det er ikke tilstrækkeligt til at gøre Bookcoins til en officiel valuta i modsætning til Bitcoins, at Bookcoins er understøttet af sølv.
SKAT finder på den baggrund, at Bookcoins ikke kan anses for en officiel valuta omfattet af skattekontrollovens § 3 C, og at kursen for Bookcoins derfor ikke kan anvendes som grundlag for udarbejdelse af et skattemæssigt årsregnskab.
SKAT indstiller derfor, at det pågældende spørgsmål besvares benægtende.
Lovforslag L98, FT 2004/2005, § 5, nr. 4 (specielle bemærkninger til kursgevinstlovens § 29, stk. 3).
”Som udgangspunkt er alle gevinster, tab og valutakursreguleringer på alle pengefordringer, gæld og finansielle kontrakter omfattet af kursgevinstloven.
(...) Hvornår er der tale om en struktureret fordring?
Stk. 1. Den regnskabsføring, der skal lægges til grund for en skattemæssig opgørelse og opgørelse af arbejdsmarkedsbidrag, kan foretages i fremmed valuta efter reglerne i bogføringsloven og årsregnskabsloven.
L129, FT 2004/2005 § 1, nr. 1 (specielle bemærkninger til skattekontrollovens § 3 C).
”Det forudsættes indledningsvist, at I/S ikke driver næring eller spekulation med Bitcoins.

References: § 29
 § 3
 § 1
 § 29
 § 29
 § 29
 § 3
 § 3
 § 5
 § 29
 § 1
 § 3