{"id":406,"date":"2026-03-30T10:47:31","date_gmt":"2026-03-30T10:47:31","guid":{"rendered":"https:\/\/kanzlei-dv.de\/?page_id=406"},"modified":"2026-06-10T06:51:28","modified_gmt":"2026-06-10T06:51:28","slug":"tax-law","status":"publish","type":"page","link":"https:\/\/kanzlei-dv.de\/en\/steuerrecht\/","title":{"rendered":"Tax law"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"406\" class=\"elementor elementor-406\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-758b8b3 e-flex e-con-boxed e-con e-parent\" data-id=\"758b8b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div style=\"position:relative;\" class=\"elementor-element elementor-element-651140b e-con-full e-flex e-con e-child\" data-id=\"651140b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-232f9d3 e-con-full e-flex e-con e-child\" data-id=\"232f9d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-06f3668 e-con-full animated-fast e-flex elementor-invisible e-con e-child\" data-id=\"06f3668\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a906828 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"a906828\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax law and\ncrypto assets<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1314dbf elementor-hidden-desktop elementor-hidden-laptop elementor-hidden-tablet_extra elementor-hidden-tablet elementor-hidden-mobile_extra elementor-hidden-mobile e-flex e-con-boxed e-con e-parent\" data-id=\"1314dbf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div style=\"position:relative;\" data-ccci=\"1\" class=\"ccci-host elementor-element elementor-element-0848ad2 e-con-full e-flex e-con e-child\" data-ccci-html=\"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\" data-id=\"0848ad2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-836d7ea e-con-full e-flex e-con e-child\" data-id=\"836d7ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7e2a48d e-con-full e-flex e-con e-child\" data-id=\"7e2a48d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0df389 inner-ac elementor-widget__width-initial elementor-widget elementor-widget-n-accordion\" data-id=\"b0df389\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1850\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1850\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Entry information <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1850\" class=\"elementor-element elementor-element-c9ca4f1 e-con-full e-flex e-con e-child\" data-id=\"c9ca4f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1850\" class=\"elementor-element elementor-element-0ef80ea e-flex e-con-boxed e-con e-child\" data-id=\"0ef80ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1a240b elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a1a240b\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-a1a240b{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d98eae elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"8d98eae\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In the area of digital assets, tax risks usually do not arise by chance or because of a \u201elegal vacuum\u201c, but as a result of inaccurate tax valuations, incomplete documentation or belated use of expert advice.\u00a0<\/p><p>The economic impact is therefore often delayed &#8211; for example in the context of tax audits or when processing complex transaction histories for tax purposes.<\/p><p>Whether in the forward-looking structuring phase or in existing conflict situations, expert support is crucial in order to secure economic scope.\u00a0<\/p><p>Due to the complexity of crypto matters, an isolated tax view is usually not sufficient; specialized legal support with an interdisciplinary understanding is required.\u00a0<\/p><p>We advise private individuals, entrepreneurs and investors on all tax law issues with a particular focus on crypto assets. We combine tax analysis with regulatory and civil law classification.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b95ea96 e-flex e-con-boxed e-con e-parent\" data-id=\"b95ea96\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div style=\"position:relative;\" data-ccci=\"1\" class=\"ccci-host elementor-element elementor-element-c6301f5 e-con-full e-flex e-con e-child\" data-ccci-html=\"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\" data-id=\"c6301f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-95a6f68 e-con-full e-flex e-con e-child\" data-id=\"95a6f68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f82743 outer-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"3f82743\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6650\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6650\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Our main areas of activity <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M35.75 19.5001C35.75 10.5256 28.4746 3.25012 19.5 3.25012C10.5254 3.25012 3.25 10.5256 3.25 19.5001C3.25 28.4748 10.5254 35.7501 19.5 35.7501C28.4745 35.7501 35.75 28.4748 35.75 19.5001Z\" stroke=\"black\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M25.2356 21.5471L19.4994 15.8271L13.7632 21.5471\" stroke=\"black\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M3.25 19.5C3.25 28.4746 10.5255 35.75 19.5 35.75C28.4746 35.75 35.75 28.4746 35.75 19.5C35.75 10.5254 28.4746 3.25 19.5 3.25C10.5255 3.25 3.25 10.5254 3.25 19.5Z\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M13.7644 17.4526L19.5006 23.1726L25.2368 17.4526\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6650\" class=\"elementor-element elementor-element-dbfd331 e-con-full e-flex e-con e-child\" data-id=\"dbfd331\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6650\" class=\"elementor-element elementor-element-15ccf2e e-flex e-con-boxed e-con e-child\" data-id=\"15ccf2e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6650\" class=\"elementor-element elementor-element-020919f e-con-full e-flex e-con e-child\" data-id=\"020919f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cae9d0 elementor-widget elementor-widget-text-editor\" data-id=\"3cae9d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Our activities cover the following areas in particular:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89b8965 elementor-widget elementor-widget-menu-anchor\" data-id=\"89b8965\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"einordnung\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25670d2 sp-title elementor-widget elementor-widget-heading\" data-id=\"25670d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax classification of crypto assets<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cabc65f elementor-widget elementor-widget-text-editor\" data-id=\"cabc65f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax treatment of digital assets depends largely on the legal and economic classification of the respective crypto asset. In particular, the type of token and its specific design and use must be taken into account.\u00a0<\/p><p>In practice, especially since the <a href=\"https:\/\/www.bundesfinanzministerium.de\/Content\/DE\/Downloads\/BMF_Schreiben\/Steuerarten\/Einkommensteuer\/2025-03-06-einzelfragen-kryptowerte-bmf-schreiben.pdf?__blob=publicationFile&amp;v=2\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">BMF letter dated March 06, 2025<\/span><\/a> A distinction is often made between four categories of tokens:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0cfdd34 inner-ac elementor-widget elementor-widget-n-accordion\" data-id=\"0cfdd34\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-no-translation=\"\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t<style>.elementor-element-0cfdd34{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30fa4d2 inner-ac elementor-widget elementor-widget-n-accordion\" data-id=\"30fa4d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-no-translation=\"\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-5130\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-5130\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Four categories of tokens <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-9a4f03b e-con-full e-flex e-con e-child\" data-id=\"9a4f03b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-81f4933 e-flex e-con-boxed e-con e-child\" data-id=\"81f4933\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-de67ba1 e-con-full e-flex e-con e-child\" data-id=\"de67ba1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b14dcbe elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b14dcbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewbox=\"0 0 28 28\" fill=\"none\"><rect x=\"0.9\" y=\"0.9\" width=\"26.2\" height=\"26.2\" rx=\"5.1\" stroke=\"white\" stroke-width=\"1.8\"><\/rect><path d=\"M14.3076 12.5293V14.6211C14.3076 15.623 14.208 16.4785 14.0088 17.1875C13.8154 17.8906 13.5342 18.4619 13.165 18.9014C12.7959 19.3408 12.3535 19.6631 11.8379 19.8682C11.3281 20.0732 10.7568 20.1758 10.124 20.1758C9.62012 20.1758 9.15137 20.1113 8.71777 19.9824C8.29004 19.8535 7.90332 19.6514 7.55762 19.376C7.21191 19.1006 6.91602 18.7461 6.66992 18.3125C6.42969 17.873 6.24219 17.3486 6.10742 16.7393C5.97852 16.1299 5.91406 15.4238 5.91406 14.6211V12.5293C5.91406 11.5215 6.01367 10.6719 6.21289 9.98047C6.41211 9.2832 6.69629 8.71777 7.06543 8.28418C7.43457 7.84473 7.87402 7.52539 8.38379 7.32617C8.89941 7.12695 9.47363 7.02734 10.1064 7.02734C10.6162 7.02734 11.085 7.0918 11.5127 7.2207C11.9463 7.34375 12.333 7.54004 12.6729 7.80957C13.0186 8.0791 13.3115 8.43066 13.5518 8.86426C13.7979 9.29199 13.9854 9.81055 14.1143 10.4199C14.2432 11.0234 14.3076 11.7266 14.3076 12.5293ZM12.1895 14.9199V12.2129C12.1895 11.7031 12.1602 11.2549 12.1016 10.8682C12.043 10.4756 11.9551 10.1445 11.8379 9.875C11.7266 9.59961 11.5859 9.37695 11.416 9.20703C11.2461 9.03125 11.0527 8.90527 10.8359 8.8291C10.6191 8.74707 10.376 8.70605 10.1064 8.70605C9.77832 8.70605 9.48535 8.77051 9.22754 8.89941C8.96973 9.02246 8.75293 9.22168 8.57715 9.49707C8.40137 9.77246 8.2666 10.1357 8.17285 10.5869C8.08496 11.0322 8.04102 11.5742 8.04102 12.2129V14.9199C8.04102 15.4355 8.07031 15.8896 8.12891 16.2822C8.1875 16.6748 8.27539 17.0117 8.39258 17.293C8.50977 17.5684 8.65039 17.7969 8.81445 17.9785C8.98438 18.1543 9.17773 18.2832 9.39453 18.3652C9.61719 18.4473 9.86035 18.4883 10.124 18.4883C10.458 18.4883 10.7539 18.4238 11.0117 18.2949C11.2695 18.166 11.4863 17.9609 11.6621 17.6797C11.8379 17.3926 11.9697 17.0205 12.0576 16.5635C12.1455 16.1064 12.1895 15.5586 12.1895 14.9199ZM21.0805 7.15918V20H18.9623V9.67285L15.8246 10.7363V8.9873L20.8256 7.15918H21.0805Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac2d764 elementor-widget elementor-widget-text-editor\" data-id=\"ac2d764\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Currency tokens<\/strong> (e.g. Bitcoin, Ether), which primarily serve as a means of exchange or payment within a network,<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-88ff59b e-con-full e-flex e-con e-child\" data-id=\"88ff59b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2ec65a elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b2ec65a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewbox=\"0 0 28 28\" fill=\"none\"><rect x=\"0.9\" y=\"0.9\" width=\"26.2\" height=\"26.2\" rx=\"5.1\" stroke=\"white\" stroke-width=\"1.8\"><\/rect><path d=\"M13.3076 12.5293V14.6211C13.3076 15.623 13.208 16.4785 13.0088 17.1875C12.8154 17.8906 12.5342 18.4619 12.165 18.9014C11.7959 19.3408 11.3535 19.6631 10.8379 19.8682C10.3281 20.0732 9.75684 20.1758 9.12402 20.1758C8.62012 20.1758 8.15137 20.1113 7.71777 19.9824C7.29004 19.8535 6.90332 19.6514 6.55762 19.376C6.21191 19.1006 5.91602 18.7461 5.66992 18.3125C5.42969 17.873 5.24219 17.3486 5.10742 16.7393C4.97852 16.1299 4.91406 15.4238 4.91406 14.6211V12.5293C4.91406 11.5215 5.01367 10.6719 5.21289 9.98047C5.41211 9.2832 5.69629 8.71777 6.06543 8.28418C6.43457 7.84473 6.87402 7.52539 7.38379 7.32617C7.89941 7.12695 8.47363 7.02734 9.10645 7.02734C9.61621 7.02734 10.085 7.0918 10.5127 7.2207C10.9463 7.34375 11.333 7.54004 11.6729 7.80957C12.0186 8.0791 12.3115 8.43066 12.5518 8.86426C12.7979 9.29199 12.9854 9.81055 13.1143 10.4199C13.2432 11.0234 13.3076 11.7266 13.3076 12.5293ZM11.1895 14.9199V12.2129C11.1895 11.7031 11.1602 11.2549 11.1016 10.8682C11.043 10.4756 10.9551 10.1445 10.8379 9.875C10.7266 9.59961 10.5859 9.37695 10.416 9.20703C10.2461 9.03125 10.0527 8.90527 9.83594 8.8291C9.61914 8.74707 9.37598 8.70605 9.10645 8.70605C8.77832 8.70605 8.48535 8.77051 8.22754 8.89941C7.96973 9.02246 7.75293 9.22168 7.57715 9.49707C7.40137 9.77246 7.2666 10.1357 7.17285 10.5869C7.08496 11.0322 7.04102 11.5742 7.04102 12.2129V14.9199C7.04102 15.4355 7.07031 15.8896 7.12891 16.2822C7.1875 16.6748 7.27539 17.0117 7.39258 17.293C7.50977 17.5684 7.65039 17.7969 7.81445 17.9785C7.98438 18.1543 8.17773 18.2832 8.39453 18.3652C8.61719 18.4473 8.86035 18.4883 9.12402 18.4883C9.45801 18.4883 9.75391 18.4238 10.0117 18.2949C10.2695 18.166 10.4863 17.9609 10.6621 17.6797C10.8379 17.3926 10.9697 17.0205 11.0576 16.5635C11.1455 16.1064 11.1895 15.5586 11.1895 14.9199ZM22.8754 18.3125V20H14.2973V18.5498L18.4633 14.0059C18.9203 13.4902 19.2807 13.0449 19.5443 12.6699C19.808 12.2949 19.9926 11.958 20.098 11.6592C20.2094 11.3545 20.265 11.0586 20.265 10.7715C20.265 10.3672 20.1889 10.0127 20.0365 9.70801C19.89 9.39746 19.6732 9.1543 19.3861 8.97852C19.099 8.79688 18.7504 8.70605 18.3402 8.70605C17.8656 8.70605 17.4672 8.80859 17.1449 9.01367C16.8227 9.21875 16.5795 9.50293 16.4154 9.86621C16.2514 10.2236 16.1693 10.6338 16.1693 11.0967H14.0512C14.0512 10.3525 14.2211 9.67285 14.5609 9.05762C14.9008 8.43652 15.393 7.94434 16.0375 7.58105C16.682 7.21191 17.4584 7.02734 18.3666 7.02734C19.2221 7.02734 19.9486 7.1709 20.5463 7.45801C21.1439 7.74512 21.598 8.15234 21.9086 8.67969C22.225 9.20703 22.3832 9.83105 22.3832 10.5518C22.3832 10.9502 22.3188 11.3457 22.1898 11.7383C22.0609 12.1309 21.8764 12.5234 21.6361 12.916C21.4018 13.3027 21.1234 13.6924 20.8012 14.085C20.4789 14.4717 20.1244 14.8643 19.7377 15.2627L16.9691 18.3125H22.8754Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0da22de elementor-widget elementor-widget-text-editor\" data-id=\"0da22de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Utility tokens<\/strong>, wich enable access to certain digital applications or services within a network,<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-fbf0804 e-con-full e-flex e-con e-child\" data-id=\"fbf0804\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-76b12ae elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"76b12ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewbox=\"0 0 28 28\" fill=\"none\"><rect x=\"0.9\" y=\"0.9\" width=\"26.2\" height=\"26.2\" rx=\"5.1\" stroke=\"white\" stroke-width=\"1.8\"><\/rect><path d=\"M13.3076 12.5293V14.6211C13.3076 15.623 13.208 16.4785 13.0088 17.1875C12.8154 17.8906 12.5342 18.4619 12.165 18.9014C11.7959 19.3408 11.3535 19.6631 10.8379 19.8682C10.3281 20.0732 9.75684 20.1758 9.12402 20.1758C8.62012 20.1758 8.15137 20.1113 7.71777 19.9824C7.29004 19.8535 6.90332 19.6514 6.55762 19.376C6.21191 19.1006 5.91602 18.7461 5.66992 18.3125C5.42969 17.873 5.24219 17.3486 5.10742 16.7393C4.97852 16.1299 4.91406 15.4238 4.91406 14.6211V12.5293C4.91406 11.5215 5.01367 10.6719 5.21289 9.98047C5.41211 9.2832 5.69629 8.71777 6.06543 8.28418C6.43457 7.84473 6.87402 7.52539 7.38379 7.32617C7.89941 7.12695 8.47363 7.02734 9.10645 7.02734C9.61621 7.02734 10.085 7.0918 10.5127 7.2207C10.9463 7.34375 11.333 7.54004 11.6729 7.80957C12.0186 8.0791 12.3115 8.43066 12.5518 8.86426C12.7979 9.29199 12.9854 9.81055 13.1143 10.4199C13.2432 11.0234 13.3076 11.7266 13.3076 12.5293ZM11.1895 14.9199V12.2129C11.1895 11.7031 11.1602 11.2549 11.1016 10.8682C11.043 10.4756 10.9551 10.1445 10.8379 9.875C10.7266 9.59961 10.5859 9.37695 10.416 9.20703C10.2461 9.03125 10.0527 8.90527 9.83594 8.8291C9.61914 8.74707 9.37598 8.70605 9.10645 8.70605C8.77832 8.70605 8.48535 8.77051 8.22754 8.89941C7.96973 9.02246 7.75293 9.22168 7.57715 9.49707C7.40137 9.77246 7.2666 10.1357 7.17285 10.5869C7.08496 11.0322 7.04102 11.5742 7.04102 12.2129V14.9199C7.04102 15.4355 7.07031 15.8896 7.12891 16.2822C7.1875 16.6748 7.27539 17.0117 7.39258 17.293C7.50977 17.5684 7.65039 17.7969 7.81445 17.9785C7.98438 18.1543 8.17773 18.2832 8.39453 18.3652C8.61719 18.4473 8.86035 18.4883 9.12402 18.4883C9.45801 18.4883 9.75391 18.4238 10.0117 18.2949C10.2695 18.166 10.4863 17.9609 10.6621 17.6797C10.8379 17.3926 10.9697 17.0205 11.0576 16.5635C11.1455 16.1064 11.1895 15.5586 11.1895 14.9199ZM16.7846 12.6436H18.0502C18.5424 12.6436 18.9496 12.5586 19.2719 12.3887C19.6 12.2188 19.8432 11.9844 20.0014 11.6855C20.1596 11.3867 20.2387 11.0439 20.2387 10.6572C20.2387 10.2529 20.1654 9.90723 20.0189 9.62012C19.8783 9.32715 19.6615 9.10156 19.3686 8.94336C19.0814 8.78516 18.7152 8.70605 18.2699 8.70605C17.8949 8.70605 17.5551 8.78223 17.2504 8.93457C16.9516 9.08105 16.7143 9.29199 16.5385 9.56738C16.3627 9.83691 16.2748 10.1592 16.2748 10.5342H14.1479C14.1479 9.85449 14.3266 9.25098 14.684 8.72363C15.0414 8.19629 15.5277 7.7832 16.143 7.48438C16.7641 7.17969 17.4613 7.02734 18.2348 7.02734C19.0609 7.02734 19.7816 7.16504 20.3969 7.44043C21.018 7.70996 21.5014 8.11426 21.8471 8.65332C22.1928 9.19238 22.3656 9.86035 22.3656 10.6572C22.3656 11.0205 22.2807 11.3896 22.1107 11.7646C21.9408 12.1396 21.6889 12.4824 21.3549 12.793C21.0209 13.0977 20.6049 13.3467 20.1068 13.54C19.6088 13.7275 19.0316 13.8213 18.3754 13.8213H16.7846V12.6436ZM16.7846 14.2959V13.1357H18.3754C19.1254 13.1357 19.7641 13.2236 20.2914 13.3994C20.8246 13.5752 21.2582 13.8184 21.5922 14.1289C21.9262 14.4336 22.1693 14.7822 22.3217 15.1748C22.4799 15.5674 22.559 15.9834 22.559 16.4229C22.559 17.0205 22.4506 17.5537 22.2338 18.0225C22.0229 18.4854 21.7211 18.8779 21.3285 19.2002C20.9359 19.5225 20.476 19.7656 19.9486 19.9297C19.4271 20.0938 18.8588 20.1758 18.2436 20.1758C17.6928 20.1758 17.1654 20.0996 16.6615 19.9473C16.1576 19.7949 15.7064 19.5693 15.308 19.2705C14.9096 18.9658 14.5932 18.5879 14.3588 18.1367C14.1303 17.6797 14.016 17.1523 14.016 16.5547H16.1342C16.1342 16.9355 16.2221 17.2725 16.3979 17.5654C16.5795 17.8525 16.8314 18.0781 17.1537 18.2422C17.4818 18.4062 17.8568 18.4883 18.2787 18.4883C18.724 18.4883 19.1078 18.4092 19.4301 18.251C19.7523 18.0928 19.9984 17.8584 20.1684 17.5479C20.3441 17.2373 20.432 16.8623 20.432 16.4229C20.432 15.9248 20.3354 15.5205 20.142 15.21C19.9486 14.8994 19.6732 14.6709 19.3158 14.5244C18.9584 14.3721 18.5365 14.2959 18.0502 14.2959H16.7846Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85453c1 elementor-widget elementor-widget-text-editor\" data-id=\"85453c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Security tokens<\/strong>, which may be economically similar to an investment or security, as the token represents an investment\/shareholding, and<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-5130\" class=\"elementor-element elementor-element-a53632e e-con-full e-flex e-con e-child\" data-id=\"a53632e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5d1404 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c5d1404\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewbox=\"0 0 28 28\" fill=\"none\"><rect x=\"0.9\" y=\"0.9\" width=\"26.2\" height=\"26.2\" rx=\"5.1\" stroke=\"white\" stroke-width=\"1.8\"><\/rect><path d=\"M13.3076 12.5293V14.6211C13.3076 15.623 13.208 16.4785 13.0088 17.1875C12.8154 17.8906 12.5342 18.4619 12.165 18.9014C11.7959 19.3408 11.3535 19.6631 10.8379 19.8682C10.3281 20.0732 9.75684 20.1758 9.12402 20.1758C8.62012 20.1758 8.15137 20.1113 7.71777 19.9824C7.29004 19.8535 6.90332 19.6514 6.55762 19.376C6.21191 19.1006 5.91602 18.7461 5.66992 18.3125C5.42969 17.873 5.24219 17.3486 5.10742 16.7393C4.97852 16.1299 4.91406 15.4238 4.91406 14.6211V12.5293C4.91406 11.5215 5.01367 10.6719 5.21289 9.98047C5.41211 9.2832 5.69629 8.71777 6.06543 8.28418C6.43457 7.84473 6.87402 7.52539 7.38379 7.32617C7.89941 7.12695 8.47363 7.02734 9.10645 7.02734C9.61621 7.02734 10.085 7.0918 10.5127 7.2207C10.9463 7.34375 11.333 7.54004 11.6729 7.80957C12.0186 8.0791 12.3115 8.43066 12.5518 8.86426C12.7979 9.29199 12.9854 9.81055 13.1143 10.4199C13.2432 11.0234 13.3076 11.7266 13.3076 12.5293ZM11.1895 14.9199V12.2129C11.1895 11.7031 11.1602 11.2549 11.1016 10.8682C11.043 10.4756 10.9551 10.1445 10.8379 9.875C10.7266 9.59961 10.5859 9.37695 10.416 9.20703C10.2461 9.03125 10.0527 8.90527 9.83594 8.8291C9.61914 8.74707 9.37598 8.70605 9.10645 8.70605C8.77832 8.70605 8.48535 8.77051 8.22754 8.89941C7.96973 9.02246 7.75293 9.22168 7.57715 9.49707C7.40137 9.77246 7.2666 10.1357 7.17285 10.5869C7.08496 11.0322 7.04102 11.5742 7.04102 12.2129V14.9199C7.04102 15.4355 7.07031 15.8896 7.12891 16.2822C7.1875 16.6748 7.27539 17.0117 7.39258 17.293C7.50977 17.5684 7.65039 17.7969 7.81445 17.9785C7.98438 18.1543 8.17773 18.2832 8.39453 18.3652C8.61719 18.4473 8.86035 18.4883 9.12402 18.4883C9.45801 18.4883 9.75391 18.4238 10.0117 18.2949C10.2695 18.166 10.4863 17.9609 10.6621 17.6797C10.8379 17.3926 10.9697 17.0205 11.0576 16.5635C11.1455 16.1064 11.1895 15.5586 11.1895 14.9199ZM23.1127 15.4385V17.126H13.8842L13.8139 15.8516L19.3334 7.20312H21.0297L19.1928 10.3496L16.0199 15.4385H23.1127ZM21.5131 7.20312V20H19.3949V7.20312H21.5131Z\" fill=\"white\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-48852fd elementor-widget elementor-widget-text-editor\" data-id=\"48852fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Non-Fungible Tokens (NFTs)<\/strong>, which, due to their uniqueness, often represent individual digital assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4005bcf elementor-widget elementor-widget-text-editor\" data-id=\"4005bcf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Depending on the classification, different tax regulations may apply, for example in connection with private sales transactions in accordance with\u00a0<strong>\u00a7 23 EStG<\/strong>.<br \/><br \/>The specific tax situation always depends on the circumstances of the individual case. In particular, the time of acquisition, the valuation based on available market prices, the allocation to private or business assets and the specific use of the respective crypto asset are decisive.<br \/><br \/>An early tax analysis helps to document transactions in a comprehensible manner and avoid subsequent tax risks - such as subsequent assessments or disputes with the tax authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee9c03 elementor-widget elementor-widget-menu-anchor\" data-id=\"8ee9c03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"abgrenzung\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9fa03a sp-title elementor-widget elementor-widget-heading\" data-id=\"a9fa03a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax distinction between private asset management and commercial activity<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd084b5 elementor-widget elementor-widget-text-editor\" data-id=\"dd084b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In addition to the purchase and sale of crypto assets, many market participants also generate ongoing income, for example through staking, lending or mining. In these cases, crypto assets are not merely held, but actively used within a network or made available to third parties.<br \/><br \/>The tax treatment of such activities depends largely on their specific organization and the underlying technical and economic structures.<br \/><br \/>We provide support with the tax classification of corresponding income, the structured preparation and evaluation of transaction data and the legally compliant presentation to the tax authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41fd089 elementor-widget elementor-widget-menu-anchor\" data-id=\"41fd089\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"besteuerung\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eda84b8 sp-title elementor-widget elementor-widget-heading\" data-id=\"eda84b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Taxation of staking, lending and mining income<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-328d6fa elementor-widget elementor-widget-text-editor\" data-id=\"328d6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-328d6fa{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69e59ab elementor-widget elementor-widget-text-editor\" data-id=\"69e59ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The tax treatment of activities in connection with crypto assets depends largely on whether the activity still qualifies as <strong>private asset management<\/strong> or already has the characteristics of a <strong>commercial operation<\/strong>\u00a0in the sense of the <strong>\u00a7 15 EStG<\/strong>\u00a0fulfilled.<\/p><p>The tax authorities have not yet standardized specific demarcation criteria for crypto assets. Rather, the general tax principles for distinguishing between private asset management and commercial activity are used, as they are known in particular from securities and foreign exchange trading (see BMF letter dated March 6, 2025, para. 52).<\/p><p>The circumstances of the individual case are always decisive. Particularly in the case of high transaction volumes, a large number of individual transactions or organizationally and structurally professional trading activities, the tax qualification of the activity should be reviewed at an early stage.<\/p><p>Incorrect qualification can have considerable consequences, in particular for the type of income, ongoing declaration obligations, possible trade tax obligations and record-keeping and retention obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-526d860 inner-ac elementor-widget elementor-widget-n-accordion\" data-id=\"526d860\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-no-translation=\"\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t<style>.elementor-element-526d860{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9382dc inner-ac elementor-widget elementor-widget-n-accordion\" data-id=\"f9382dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-no-translation=\"\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2610\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2610\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  More about staking  <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2610\" class=\"elementor-element elementor-element-3b8e926 e-con-full e-flex e-con e-child\" data-id=\"3b8e926\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2610\" class=\"elementor-element elementor-element-326b122 e-flex e-con-boxed e-con e-child\" data-id=\"326b122\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2610\" class=\"elementor-element elementor-element-82d2272 e-con-full e-flex e-con e-child\" data-id=\"82d2272\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec98b6c elementor-widget elementor-widget-text-editor\" data-id=\"ec98b6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In <strong>staking<\/strong>, cryptocurrencies are used in a proof-of-stake network for transaction validation. The holder makes their token available to the network directly or indirectly and receives in return <strong>Staking Rewards<\/strong> in the form of additional tokens of the same currency.<\/p><p>Technically, participation takes place either by <strong>operating one\u2019s own validator\u00a0<\/strong>or through the\u00a0<strong>Delegation of tokens to a validator or staking provider.<\/strong><\/p><p>For tax purposes, a distinction must be made between two constellations in particular:<\/p><ul><li><strong>active staking<\/strong>\u00a0(validator operation)<\/li><li><strong>passive staking<\/strong>\u00a0(Delegation of tokens)<\/li><\/ul><p><br \/>With passive staking, the validator takes over the technical validation tasks completely. For tax purposes, in such cases\u00a0<strong>other income within the meaning of \u00a7 22 No. 3 EStG<\/strong> may be considered. This income is currently subject to a\u00a0<strong>Exemption limit of \u20ac 256 per person and calendar year<\/strong>.<\/p><p>Operating your own validator, on the other hand, can &#8211; especially with sustainable activities and corresponding organizational effort &#8211; also be\u00a0<strong>Commercial income<\/strong>\u00a0justify. In particular, the role that the taxable person technically plays in the network and whether there is independent participation in the consensus mechanism is decisive.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2611\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2611\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  More about lending <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2611\" class=\"elementor-element elementor-element-ef48b50 e-con-full e-flex e-con e-child\" data-id=\"ef48b50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2611\" class=\"elementor-element elementor-element-ed1d87e e-flex e-con-boxed e-con e-child\" data-id=\"ed1d87e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2611\" class=\"elementor-element elementor-element-2f734d6 e-con-full e-flex e-con e-child\" data-id=\"2f734d6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c27d28f elementor-widget elementor-widget-text-editor\" data-id=\"c27d28f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In <strong>lending<\/strong>, crypto assets are transferred to third parties for a limited period in return for remuneration. The recipient is entitled to use the crypto assets provided and is obliged to transfer them back at the end of the agreed term plus a fee. The remuneration is generally comparable to interest in economic terms.<br \/><br \/>For tax purposes, the income generated from this in private assets is generally recognized as <strong>other income within the meaning of \u00a7 22 No. 3 EStG<\/strong> classified as long as there is no commercial activity. The <strong>exemption limit of \u20ac256<\/strong> per calendar year applies. The one-year\u00a0holding period for private sales transactions (Section 23 EStG) remains unaffected by lending.<br \/><br \/>Processing typically takes place via specialized platforms that take care of both technical implementation and risk management. Under civil law, lending is classified as a money loan (Section 488 BGB), depending on the specific structure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2612\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2612\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  More about mining <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2612\" class=\"elementor-element elementor-element-850c6e1 e-con-full e-flex e-con e-child\" data-id=\"850c6e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2612\" class=\"elementor-element elementor-element-62a4dcc e-flex e-con-boxed e-con e-child\" data-id=\"62a4dcc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region region\" aria-labelledby=\"e-n-accordion-item-6650 e-n-accordion-item-2612\" class=\"elementor-element elementor-element-901c8b1 e-con-full e-flex e-con e-child\" data-id=\"901c8b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29ed9fc elementor-widget elementor-widget-text-editor\" data-id=\"29ed9fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In <strong>mining<\/strong>, transactions are validated in so-called proof-of-work networks through the use of computing power. Participants provide hardware and energy for this purpose and receive newly generated coins or transaction fees in return.<br \/><br \/>In the opinion of the tax authorities, mining &#8211; particularly in the case of sustainable activities and the corresponding use of resources &#8211; may constitute a <strong>commercial activity<\/strong>. In particular, the scope, organization and economic orientation of the activity are decisive.\u00a0<br \/><br \/>However, in the case of small-scale or occasional participation\u00a0<strong>other income within the meaning of \u00a7 22 No. 3 EStG<\/strong>\u00a0come into consideration.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-687ba23 elementor-widget elementor-widget-menu-anchor\" data-id=\"687ba23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"kommunikation\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ff8607 sp-title elementor-widget elementor-widget-heading\" data-id=\"6ff8607\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Communication with the tax authorities<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20d207e elementor-widget elementor-widget-text-editor\" data-id=\"20d207e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In crypto cases, the quality of the actual processing often determines how a case is handled by the authorities.<br \/><br \/>The BMF letter dated March 6, 2025 emphasizes the cooperation and record-keeping obligations for transactions with crypto assets and also contains instructions for tax authorities on how to check the relevant circumstances.<br \/><br \/>We provide support in communicating with tax authorities, in the structured presentation of complex transaction processes and in the legal classification of the underlying facts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afb08de elementor-widget elementor-widget-menu-anchor\" data-id=\"afb08de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"analyse\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5175c50 sp-title elementor-widget elementor-widget-heading\" data-id=\"5175c50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criminal tax risk analysis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03f8371 elementor-widget elementor-widget-text-editor\" data-id=\"03f8371\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Incompletely declared or incorrectly classified crypto transactions can not only lead to additional tax claims. In certain constellations, criminal tax law risks may also arise.<br \/><br \/>There is often a particular need for auditing if, for example, transactions over longer periods of time have not been fully declared, there are extensive trading activities, there is a foreign connection or the origin of individual crypto assets is not fully documented.<br \/><br \/>An early legal analysis makes it possible to realistically classify possible risks and examine suitable options for action.<br \/><br \/>We analyze the existing documentation, assess the initial tax situation and support you in developing a legally viable course of action - if necessary also in the case of a voluntary disclosure.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6651\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6651\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Typical obligations of the taxpayer <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M35.75 19.5001C35.75 10.5256 28.4746 3.25012 19.5 3.25012C10.5254 3.25012 3.25 10.5256 3.25 19.5001C3.25 28.4748 10.5254 35.7501 19.5 35.7501C28.4745 35.7501 35.75 28.4748 35.75 19.5001Z\" stroke=\"black\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M25.2356 21.5471L19.4994 15.8271L13.7632 21.5471\" stroke=\"black\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M3.25 19.5C3.25 28.4746 10.5255 35.75 19.5 35.75C28.4746 35.75 35.75 28.4746 35.75 19.5C35.75 10.5254 28.4746 3.25 19.5 3.25C10.5255 3.25 3.25 10.5254 3.25 19.5Z\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M13.7644 17.4526L19.5006 23.1726L25.2368 17.4526\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6651\" class=\"elementor-element elementor-element-315fcd6 e-con-full e-flex e-con e-child\" data-id=\"315fcd6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6651\" class=\"elementor-element elementor-element-d1d1ce5 e-flex e-con-boxed e-con e-child\" data-id=\"d1d1ce5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6651\" class=\"elementor-element elementor-element-8f9b570 e-con-full e-flex e-con e-child\" data-id=\"8f9b570\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d554e4 elementor-widget elementor-widget-text-editor\" data-id=\"5d554e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In practice, uncertainties often arise at the factual level - for example in the\u00a0<strong>Identification of the beneficial owner<\/strong>, the\u00a0<strong>Reconstruction of complex transaction chains<\/strong>\u00a0or with\u00a0<strong>incomplete or technically difficult to evaluate documentation<\/strong>.\u00a0<br \/><br \/>This creates obligations for the taxpayer:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-093f621 sp-title elementor-widget elementor-widget-heading\" data-id=\"093f621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Obligations to cooperate and provide information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a38a2fe elementor-widget elementor-widget-text-editor\" data-id=\"a38a2fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-a38a2fe{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e204da elementor-widget elementor-widget-text-editor\" data-id=\"7e204da\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Taxpayers are obliged to cooperate in determining the tax-relevant facts (Sections 90 ff. AO). In particular, this includes the obligation to disclose all facts relevant to taxation.\u00a0<strong>to disclose completely and truthfully<\/strong>.<br \/><br \/>The duty to cooperate is not limited to a mere response to inquiries from the tax authorities. Rather, it can also require an <strong>independent and structured presentation\u00a0of complex issues<\/strong>\u00a0including supporting documents.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4dce9d sp-title elementor-widget elementor-widget-heading\" data-id=\"f4dce9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comprehensible presentation of transactions<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d0281ab elementor-widget elementor-widget-text-editor\" data-id=\"d0281ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>General information on transaction movements or mere references to wallet addresses are generally not sufficient for complex crypto transactions. Rather, the tax authorities expect a\u00a0<strong>Consistent and comprehensible presentation of economic processes<\/strong>\u00a0and a clear allocation of individual transactions.<br \/><br \/>As part of the free assessment of evidence, the tax office can also use circumstantial evidence. With some of the tax office's usual conclusions, it helps to proactively present counter-evidence. The use of suitable evaluation software for processing can also be advantageous.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b09f399 sp-title elementor-widget elementor-widget-heading\" data-id=\"b09f399\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Increased obligations to cooperate in foreign matters<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afa0ada elementor-widget elementor-widget-text-editor\" data-id=\"afa0ada\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-afa0ada{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f80e2a1 elementor-widget elementor-widget-text-editor\" data-id=\"f80e2a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In matters with a foreign connection, i<strong>ncreased obligations to cooperate<\/strong> apply (Section 90 (2) AO). The background to this is that the tax authorities&#8216; own investigations abroad are often only possible to a limited extent.<\/p><p>Taxpayers must therefore regularly help to clarify the tax-relevant facts themselves and obtain the relevant evidence, for example:<br \/><br \/><\/p><ul><li>Account statements from foreign banks<\/li><li>Extracts from foreign registers<\/li><li>Contract documents or platform certificates<\/li><li>Translations of relevant documents, if applicable<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69b12bb sp-title elementor-widget elementor-widget-heading\" data-id=\"69b12bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Extended retention obligations for high income<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a173dde elementor-widget elementor-widget-text-editor\" data-id=\"a173dde\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-a173dde{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de0003a elementor-widget elementor-widget-text-editor\" data-id=\"de0003a\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Additional retention obligations apply to certain taxpayers. According to\u00a0<strong>\u00a7 147a AO<\/strong>\u00a0taxpayers whose\u00a0<strong>positive surplus income is more than \u20ac 500,000 per calendar year<\/strong>, must, in principle, keep documents on the associated income and income-related expenses<strong>\u00a0for six years<\/strong>.<br \/><br \/>As a result of the Growth Opportunities Act, this limit will be <strong>increased to \u20ac750,000\u00a0in 2027<\/strong>.<br \/><br \/>The provision particularly affects wealthy private individuals, for example in the case of high profits from private sales transactions (Section 23 EStG) or from other income in connection with crypto assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-6652\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-6652\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Crypto assets and the tax office: possibilities for the state <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M35.75 19.5001C35.75 10.5256 28.4746 3.25012 19.5 3.25012C10.5254 3.25012 3.25 10.5256 3.25 19.5001C3.25 28.4748 10.5254 35.7501 19.5 35.7501C28.4745 35.7501 35.75 28.4748 35.75 19.5001Z\" stroke=\"black\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M25.2356 21.5471L19.4994 15.8271L13.7632 21.5471\" stroke=\"black\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewbox=\"0 0 39 39\" fill=\"none\"><path d=\"M3.25 19.5C3.25 28.4746 10.5255 35.75 19.5 35.75C28.4746 35.75 35.75 28.4746 35.75 19.5C35.75 10.5254 28.4746 3.25 19.5 3.25C10.5255 3.25 3.25 10.5254 3.25 19.5Z\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-miterlimit=\"10\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><path d=\"M13.7644 17.4526L19.5006 23.1726L25.2368 17.4526\" stroke=\"#111427\" stroke-width=\"2.4375\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6652\" class=\"elementor-element elementor-element-c4d6525 e-con-full e-flex e-con e-child\" data-id=\"c4d6525\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6652\" class=\"elementor-element elementor-element-ed14a82 e-flex e-con-boxed e-con e-child\" data-id=\"ed14a82\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-6652\" class=\"elementor-element elementor-element-74eaf6f e-con-full e-flex e-con e-child\" data-id=\"74eaf6f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-05aaf6f elementor-widget elementor-widget-text-editor\" data-id=\"05aaf6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Are Bitcoin and other cryptocurrencies a \u201egray area\u201c from the perspective of the tax authorities?<br \/><br \/>This presentation would be misleading. The tax law standards exist and the tax authorities have various instruments at their disposal to clarify facts and assess them for tax purposes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c4cd91 sp-title elementor-widget elementor-widget-heading\" data-id=\"1c4cd91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax estimate<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0094781 elementor-widget elementor-widget-text-editor\" data-id=\"0094781\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-0094781{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-644b8eb elementor-widget elementor-widget-text-editor\" data-id=\"644b8eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>If the facts of a case remain unclear or if obligations to cooperate are not fulfilled, the <strong>tax office may estimate the tax base<\/strong>.<br \/><br \/>This risk is particularly relevant in the case of crypto transactions if transaction chains are incomplete, wallets cannot be plausibly assigned or receipts are missing.<br \/><br \/>In practice, a tax estimate does not have a positive effect on the taxpayer in most cases.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ab9490 sp-title elementor-widget elementor-widget-heading\" data-id=\"4ab9490\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">External audit \/ tax audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-506efbf elementor-widget elementor-widget-text-editor\" data-id=\"506efbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-506efbf{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39c549e elementor-widget elementor-widget-text-editor\" data-id=\"39c549e\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>An<strong> external audit (\u00a7\u00a7 193 ff. AO)<\/strong>\u00a0&#8211; often also referred to as a tax audit &#8211; is particularly permissible for commercial, freelance and certain other taxpayers. It is used to check tax-relevant facts directly with the taxpayer.<br \/><br \/>As part of such audits, the following can also be <strong>crypto issues may be specifically addressed<\/strong> and examined in depth.\u00a0This concerns, for example, trading activities, the allocation of crypto assets to business assets, documentation issues or the plausibility of declared profits and losses.<br \/><br \/>We support clients both preventively in the structured processing of crypto transactions and in ongoing or already completed external audits, for example in the legal classification of the facts and communication with the tax authorities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-702600e sp-title elementor-widget elementor-widget-heading\" data-id=\"702600e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Collective requests for information and production <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d822f48 elementor-widget elementor-widget-text-editor\" data-id=\"d822f48\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t<style>.elementor-element-d822f48{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bd83dc elementor-widget elementor-widget-text-editor\" data-id=\"2bd83dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Collective requests for information and production are a <strong>central instrument of the tax administration<\/strong> to clarify previously unknown tax cases in the crypto area. On the basis of Sections 93, 97 and 208 (1) No. 3 AO, tax authorities can &#8211; in particular in the context of tax investigations &#8211; request <strong>specific information from crypto exchanges<\/strong>. <br \/><br \/>In contrast to individual requests for information, a collective request for information is not directed against a specifically named person, but against a large number of users who meet certain criteria (e.g. trading volume, time period, transaction types). The aim is to, <strong>identify potentially tax-relevant issues<\/strong>, which have not yet been explained.<br \/>For taxpayers, this means that even supposedly unrecognized transactions will become increasingly traceable. <br \/><br \/>The tax authorities combine such requests for information with other sources of information. These include money laundering reports from banks to the Financial Intelligence Unit <strong>(FIU)<\/strong>, which in turn informs the tax investigation authorities and the automatic exchange of information <strong>(DAC 8)<\/strong>. Anyone who has not yet declared crypto income should therefore check preventively whether there is a need for action.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8479b46 sp-title elementor-widget elementor-widget-heading\" data-id=\"8479b46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Increasing international exchange of information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-015f8f4 elementor-widget elementor-widget-text-editor\" data-id=\"015f8f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>At European level, the DAC8 Directive in particular stipulates that providers of crypto services must report tax-relevant information about users and transactions to the tax authorities in future. The directive has been in force since 01.01.2026. Participating countries are the EU member states and qualified third countries.<\/p><p>At an international level, the OECD has also developed the Crypto Asset Reporting Framework (CARF), a standard for the automatic exchange of information on crypto transactions. The aim of these regulations is to make tax-relevant information on crypto assets available across borders.<\/p><p>At the same time, financial authorities are also increasingly using specialized blockchain analysis tools to trace transaction chains and evaluate wallet movements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1659ee3 sp-title elementor-widget elementor-widget-heading\" data-id=\"1659ee3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criminal tax law risks<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-728b080 elementor-widget elementor-widget-text-editor\" data-id=\"728b080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Anyone who fails to declare or incompletely declares tax-relevant profits or other tax-relevant facts not only risks additional tax claims and interest.<\/p><p>Depending on the situation <strong>Consequences under criminal tax law<\/strong>\u00a0are eligible, in particular because of <strong>Tax evasion (\u00a7 370 AO)<\/strong>\u00a0or reckless tax evasion (\u00a7 378 AO).<\/p><p>Such risks can arise, for example, if:<\/p><ul><li>crypto profits were not declared over longer periods of time,<\/li><li>extensive trading activities were incorrectly classified for tax purposes,<\/li><li>income from staking, lending or mining was not taken into account or<\/li><li>transaction histories are incompletely documented.<\/li><\/ul><p><br \/>In the run-up to a transaction, especially for larger transaction volumes, a\u00a0<strong>Early legal review and structured processing of the facts <\/strong>be useful in order to be able to realistically assess possible 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