Basics of cryptocurrency taxation and tax optimisation

Cryptocurrencies can be used in companies at many points:

a) Acceptance of cryptocurrencies (alternative payment system e.g. with Lightning)
b) Buying and selling cryptocurrencies (trading)
c) Borrowing cryptocurrencies (loan)
d) Granting loans in cryptocurrencies or securities lending)
e) ICO / DAO
f) Equity coins / tokenisation of assets or rights
g) NFT - creator or trading with NFT
h) Issuing own tokens, taxes, fees
i) Mining, validating, forging
j) Master node/ node operator

In addition to the tax assessment of whether and how cryptocurrencies are to be included in the profit determination or balance sheet - there is always the question of behaving in a tax-optimal way = combining the advantages of the trade (full offsetting of losses, no risk § 20 para. 6 EStG, capped tax rate etc.) and the advantages of private assets (e.g. tax exemption of profits after 1 year).

Matthias Steger is one of the leading experts who will brief you and your tax advisor so that you do not make any mistakes in this important area.

Whether and how you can use partial write-offs or coins as a revenue surplus accountant to push your tax to zero - even for the previous year is just one important point you should know.

Other topics are VAT - for mining / pool mining, NFT trade etc. or also what happens when a permanent establishment is established.

## Only for companies in Germany / permanent establishments in Germany ###