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Learn more A sale could be the sale of Bitcoins for euros via a trading platform. However, the use of Bitcoins as a means of payment also constitutes a sale, if the Bitcoin owner uses Bitcoins to pay for the acquisition of goods and services. In both cases, private sales transactions— also known as "speculative transactions" — exist within the meaning of Section 23 1 no.
For tax purposes, the classification as an object of speculation means that capital gains are completely tax-exempt after a holding period of at least one year. If the sales transaction is made within the one-year holding period, at least a tax exemption limit of EUR p.
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The capital gains subject to taxation arise from the difference between the sales price achieved and the acquisition cost and advertising cost of the Bitcoins used for example, purchase price of the previously acquired Bitcoins or cost for the mining of the Bitcoins. Corresponding losses can be offset and can also both be carried back as well as carried forward in future years and can thus be offset against profits from private sales transactions.
The first-in-first-out-method Fifo may be suitable in these cases for determining acquisition cost reliably see on foreign currency transactions Bavarian State Office for Taxes of March 12, , S Since the Fifo method is no longer expressly legally regulated with the introduction of the flat rate withholding tax, investors should carefully document their Bitcoin transactions in order to be able to submit suitable proof to their revenue office in case of doubt regarding transactions carried out. The usual individual income tax rate is taken as the basis for the tax rate.
The flat rate withholding tax therefore has no significance according to German tax law. You need support and want to avoid tax evasion? Commercial companies cannot — unlike private investors — make private sales transactions. Transactions with Bitcoins, which are part of their business assets, lead instead generally to earnings from business according to Section 15 of the German Income Tax Act.
A minimum holding period, after the expiration of which tax exemption arises, does not exist in this case. Depending on the legal form of the company, the profits generated in this way are then subject to income tax partnership or corporate tax limited liability company GmbH , public limited company AG , etc.
In addition to the income tax effects of Bitcoin transactions, however, above all their value-added tax treatment is of particular interest to companies.
It is particularly troublesome for companies accepting Bitcoins as a means of payment that the tax authorities regularly treat the later sale of Bitcoins via a trading platform as an ordinary delivery subject to VAT. Whether this way of handling such transactions is correct, is at least questionable: According to a judgment of the European Court of Justice, the pure purchase and sale of securities in a company is not at all a business activity and thus not taxable.
Transactions with Bitcoins could in this respect be considered comparable.
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Also in regard to tax exemption in connection with Bitcoin transactions, the German Federal Ministry of Finance has already expressed its opinion: The trading of Bitcoins and the procurement of Bitcoin sales is subsequently not for example exempt from the value-added tax according to Section 4 no.
In individual cases, however, at least in the opinion of the German Federal Ministry of Finance, tax exemption may result from Section 4 no. This provision exempts sales "in transactions with receivables" as well as the procurement of these sales. Unlike the sale of Bitcoins, transactions, which are used merely for the pure payment of a fee, should not be subject to value-added tax according to a statement by the German Federal Ministry of Finance, therefore the use of Bitcoins as a means of payment therefore, for example, for the acquisition of services or goods is not taxable according to Section 1 1 of the German Value-Added Tax Act.
If it is assumed that Bitcoins are ordinary assets and not money and in a "payment process" Bitcoins are exchanged for other goods and services which normally triggers value-added tax on both sides , this statement is surprising at first glance.
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The value-added tax law in many cases does not, however, strictly follow the income tax law. Therefore, it may be correct to treat Bitcoins at least as a "fee" for value-added tax purposes.