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Germany MOF Clarifies Tax Treatment of Digital Currencies for Person Earnings Taxpayers


May 13, 2022
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The German Ministry of Financing Might 10 published online Letter No. 2022/0493899, clarifying the tax treatment of digital currencies for private earnings taxpayers. Subjects covered consist of: 1) descriptions of digital currency terms such as tokens, blockchains, master nodes, wallets, secrets, and airdrop; 2) acquisitions of systems of a digital currency within the structure of block production; 3) preliminary coin offerings and digital currency financing; 4) categories of earnings tax treatment for organization and personal possessions; and 5) the decision of capital gains arising from digital currency sales. [Germany, Ministry of Finance, 05/10/22]

View Letter No. 2022/0493899 View Statement …

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