Income outside a speculative transaction is taxed at the standard rate (depending on the level of income up to 55%). For corporations that focus on trading cryptocurrencies, a 25% corporate income tax applies. The distribution of profits is subject to 27,5% capital gains tax (KEst) (as of September 2018), resulting in a total tax rate of 45.63%.
Detailed information can be found in our crypto tax guide (in German only).
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