Due to popular demand a courtesy translation of the Federal Ministry of Finance’s circular „Einzelfragen zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen und von sonstigen Token“ of 10 May 2022, Federal Tax Gazette I p. 668, is hereby provided. Please note the non-binding character of this translation and refer to the circular’s German version for legal guidance on the income tax treatment of virtual currencies and other tokens.
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