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Decree of Ministry of Finance on crypto assets–investors must act

The German Federal Ministry of Finance (BMF) has revised the 2022 letter on the taxation of crypto assets and published it in a new version on 6 March 2025.

The substantive legal assessment of most issues has not changed – but the tax authorities are significantly increasing the procedural pressure, particularly on private investors. Some expected issues have still not been addressed.

Authors: Dr. David Hötzel, Dr. Marcus Niermann, Nikola Hertel, Dr. Andreas Richter, Dr. Stephan Viskorf, Dr. Katharina Hemmen, Dr. Martin Liebernickel, Dr. Maximilian Haag, Dr. Hardy Fischer, Dr. Sebastian Löcherbach, Erik Muscheites, Dr. Jan-Eckhard Wegener
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Dr. David Hötzel, LL.M.
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Dr. Marcus Niermann
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Nikola Hertel, M.A.
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Dr. Stephan Viskorf
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Dr. Hardy Fischer
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