NFT: legal and tax issues – LJA







NFT: legal and tax issues – LJA | Business Lawyers Letter















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through Melanier Erber and Alexandre Polak

Since a law of February 28, 2022, auction houses have been authorized to conduct public auctions of NFTs. NFT (non-fungible token), or non-fungible token, is a unique and indivisible digital token whose authenticity is certified by a blockchain.

It is materialized by an alphanumeric code linked to a smart contract registered on the blockchain and stored in a wallet, a digital wallet created through an online service provider that allows its holder’s digital assets to be centralized. Most often, this sign is associated with digital content that can be of a different nature (tweet, video game item, artwork, etc.).

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