Questions regarding the income tax treatment of specific crypto-assets in Germany

Topic area:
Key words:
Tax
Initiative
Official name
Questions regarding the income tax treatment of specific crypto-assets in Germany
Type
Other
Level 3 / Other
Initiator
German government
Submitted
06.03.2025
Doc. code
COO.7005.100.4.11527963
Summary
Status
Status

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Current version
Final version
06.03.2025
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Commercial code (Handelsgesetzbuch, HGB) (binding, Main version, DE)
Income Tax Act (Einkommensteuergesetz - EStG) (binding, Main version, DE)
Level 2
Level 3 / Other

Source: German government, COO.7005.100.4.11527963, 2025