Accounting for Cryptocurrencies – Can the Opinion of the German Tax Authorities Be a Model?
The accounting treatment of cryptocurrencies such as Bitcoin or Ethereum is an exciting (and often difficult) question to answer. The German tax authorities have now published a statement (currently still in draft form) in which questions regarding the accounting treatment of cryptocurrencies are also addressed. As an impulse to think about this exciting topic during the vacation season, we briefly summarise the current view of the German tax authorities.
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