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Taxation of cryptocurrencies

The planned eco-social tax reform for 2022 has been supplemented by another important aspect, namely the taxation of cryptocurrencies. A brief overview of essential innovations: As of March 2022, income from cryptocurrencies will be added to the list...

BFG: Crypto mining as a VAT-exempt service

The Federal Fiscal Court (Bundesfinanzgericht, BFG) determined whether mining and exchange of cryptocurrencies are to be interpreted as sales tax-exempt services. The complainant was a company in the field of blockchain and cryptocurrency technology,...

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