ACCONSIS – Wirtschaftsprüfung, Steuerberatung, Rechtsberatung, Unternehmensberatung, Finanzierungsberatung

Private investors in Germany are disadvantaged in many ways from a tax perspective. Setting up a trading company can be a good option here to save taxes on crypto profits. We will show you the advantages and disadvantages of a trading company for crypto, who it is worthwhile for and what needs to be considered when setting it up.

On 6 March 2025, the German Federal Ministry of Finance (BMF) published a new letter on the income tax treatment of crypto assets, replacing the previous letter from May 2022. In large parts, the contents of the previous BMF publication are confirmed, but there are also some exciting changes that crypto investors should be aware of.

Decentralised financial markets (DeFi) are becoming increasingly important and offer investors a promising alternative to traditional financial systems. With attractive opportunities such as lending, staking or using liquidity pools, there are numerous ways to generate passive income in the crypto world.

Companies that hold crypto assets are subject to general accounting and record-keeping obligations, as well as specific requirements regarding documentation, valuation and the tax treatment of transactions. Eight key aspects help to minimise risks and ensure compliance with legal and tax requirements.

In the dynamic world of cryptocurrencies, there are numerous ways for companies to promote projects and build a dedicated community. These include airdrops, which are used to distribute tokens or coins to a broad mass of people for free.

We will show you how airdrops work in detail,

In March 2024, the Federal Ministry of Finance (BMF) published a draft amendment on the taxation of cryptocurrencies. This draft clarifies tax declaration, cooperation and record-keeping obligations that were already discussed in July 2022 but not implemented. Our article sheds light on the details.

Non-fungible tokens (NFTs) offer companies a wide range of opportunities for new business models and sources of income. These digital assets have the potential to fundamentally change the way digital and physical goods are handled. At the same time, NFTs present companies with complex VAT challenges.

We look at possible business models opened up by NFTs and then address the challenges that arise when it comes to NFTs and VAT.

Utility tokens open up new business models and revenue streams for companies that would not be possible in traditional markets. This gives them flexible and innovative ways to finance, retain users, reduce costs and create a dynamic and engaging blockchain ecosystem.

But what about the taxation of utility tokens?