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Amsterdam Centre for Tax Law null
Summer Course

Introduction to Blockchain, Web3, and Digital Assets Taxation

Blockchain technology, Web3, and digital assets (including cryptocurrencies) are rapidly changing the international tax landscape giving rise to new challenges for policymakers and tax administrations. While some countries have started to issue guidance in this field, the tax treatment of such phenomena still poses several theoretical and practical issues.

This two-days summer course focuses on the interplay between tax and these technological developments to provide a first comprehensive introduction to the tax aspects of blockchain, Web3 and digital assets. Government officials, tax professionals, Ph.D. students and motivated scholars are introduced to the latest developments in this novel area to acquire an understanding of the basics of the underlying technology and knowledge on the existing and potential future approaches to taxation.

Among the themes covered are:

  • Introduction to blockchain technology and associated tools
  • Introduction to digital assets (including cryptocurrencies and NFTs)
  • Blockchain-based tax systems
  • Taxation of digital assets (including cryptocurrencies and NFTs)
  • Tax aspects of decentralized finance (DeFi)
  • Tax reporting of digital assets (CARF/DAC8)
  • Taxation of Decentralized Autonomous Organizations (DAOs)

This summer course is organized by the ACTL under the umbrella of the research project ‘Designing the tax system for a Cashless, Platform-based and Technology-driven society’ (CPT project).

Programme at a Glance

  • Title of the course: “Introduction to Blockchain, Web3, and Digital Assets Taxation”
  • Type of instruction: UvA summer course | ACTL-CPT project education
  • Mode of instruction: On-campus (Amsterdam Law School)
  • Location: Oudemanhuispoort, Oude Manhuispoort 4-61 in Amsterdam 
  • Course responsible: Prof. Dr. D. Weber
  • Academic coordinator(s): Dr. D. Post and Dr. C. Cipollini 
  • Academic dates: 4-5 July 2023
  • Language of instruction: English
  • Tuition fees: €1500 (€1250 for early birds)
  • Degree: ACTL-Certificate indicating completion of the programme
  • PE points: This course qualifies for 12 PE hours for the NOB Permanente educatie
  • Final admission deadline: 30 June 2023
  • Capacity: max. 25 participants
  • How to apply: fill in the registration form
  • Who is this programme for? Government officials, tax professionals, Ph.D. students, motivated scholars
  • More info: Download the Course Brochure
Facts & Figures
Mode Short-term
Language of instruction English
Starts in July
Costs €1500 (€1250 for early birds)