Правовой режим криптовалюты по российскому и германскому праву

Abstract

This paper addresses the question of the extent to which the cryptocurrency created in 2009 is and must be subject to state regulation despite its decentralized character. Russia belongs to those countries where the crypto currency is not forbidden, but also not officially permitted. Therefore, the turnover of crypto currency in Russia is associated with many legal, including tax, problems. Germany shows a different approach in which the crypto currency is subject to a smart regulation. Today‘s cross-border legal development, among other things in view of the crypto currency (the crypto law), demands a uniform regulation of the legal relationships in blockchain areas.