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01Answer

Here you go

In our opinion, airdrops should be taxed as income from other services (the exemption limit, below which the tax liability is completely waived, is 220 Euro) if, for example, a marketing activity is required - such as an advertising service on Twitter, which represents the respective coin positively. If the airdrop does not require any acitivity in return, a tax-free gift is to be assumed.
Detailed information can be found in our crypto tax guide (in German only).

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