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01Answer

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The taxation of cryptocurrencies is not explicitly regulated by law in Germany, but rather general tax regulations are applied, which, however, are not always unproblematic due to the novelty of digital assets. The Federal Ministry of Finance has expressed its view for the first time in a letter from Febuary 2018 on individual issues of taxation, which binds tax offices in Germany. This letter concerns only value added tax. Comprehensive administrative instructions or fiscal court decisions do not yet exist.
Detailed information can be found in our crypto tax guide (in German only).

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