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Rechtsanwalt Marian Härtel - ITMediaLaw

BFH and the taxation of gains from the sale of cryptocurrencies?

27. January 2023
in Tax
Reading Time: 2 mins read
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Key Facts
  • Cryptocurrency gains are subject to income tax in accordance with the ruling of the Cologne Fiscal Court of 25.11.2021.
  • The plaintiff made a profit of EUR 3.4 million from crypto sales in 2017.
  • Allowances from private sales transactions were regulated in EStG § 22 no. 2 and § 23 para. 1, sentence 1 no. 2.
  • The plaintiff's action was dismissed; no enforcement deficit was established.
  • Cryptocurrencies such as Bitcoin, Ethereum and Monero are considered economic assets.
  • An appeal to the Federal Fiscal Court is pending(file number IX R 3/22).
  • The hearing on the legal question will take place on 14.02.2023.

What has been decided so far?

Content Hide
1. What has been decided so far?
2. Exciting legal question at the Federal Fiscal Court
2.1. Author: Marian Härtel

Gains realized from the sale of cryptocurrencies are subject to income tax as part of a private sale transaction. This was decided by the 14th Senate of the Cologne Fiscal Court in a ruling dated November 25, 2021 (14 K 1178/20).

The plaintiff had previously acquired Bitcoins at the beginning of 2017. He initially exchanged these for Ethereum units in January 2017 and the Ethereum units for Monero units in June 2017. At the end of 2017, he partially exchanged his Monero units back into Bitcoins and sold them later that year. For the settlement of the transactions, the plaintiff had entered into either purchase contracts with providers of certain crypto assets at current prices or exchange contracts, in which he used his own crypto assets as consideration, via digital trading platforms.

In his 2017 income tax return, the plaintiff declared the gain of around €3.4 million generated from the sale as income from private sales transactions pursuant to Sec. 22 No. 2, Sec. 23 (1) Sentence 1 No. 2 of the German Income Tax Act (EStG). The tax office assessed the income tax in accordance with the declaration. The plaintiff then filed an objection. In justification, he essentially stated that there was a structural enforcement deficit in the taxation of capital gains from cryptocurrencies and that there was a violation of the principle of certainty. Therefore, these profits should not be taxed. Moreover, cryptocurrencies lack the necessary disposal of an “economic good”.

The Cologne Fiscal Court did not follow suit and dismissed the action. There is no structural enforcement deficit. In particular, this is not justified by the anonymous sale. In addition, the conditions for a private sale transaction were met. The cryptocurrencies are “other assets” within the meaning of Section 23 (1) No. 2 EStG. The qualification as an asset does not violate the principle of certainty, as there is no ambiguity as to the subject matter of the asset. The crypto assets traded by the plaintiff (Bitcoin, Ethereum, and Monero) were marketable and independently assessable. In addition, there is a structural comparability with foreign currencies.

The decision is not yet final. The appeal proceedings are pending before the Federal Fiscal Court under the case number IX R 3/22.

Exciting legal question at the Federal Fiscal Court

Thus, if a cryptocurrency conceptually falls under the constituent element of another asset within the meaning of § 23 para. 1 Sentence 1 No. 2 Sentence 1 EStG and thus within the scope of income from private sales transactions? Is there an enforcement deficit regarding the detection of cryptocurrency transactions?

All those concerned should probably pay close attention to the publications from 14.02.2023. This is because the oral hearing in the BFH – IX R 3/22 proceedings will take place there.

 

Marian Härtel
Author: Marian Härtel

Marian Härtel ist Rechtsanwalt und Fachanwalt für IT-Recht mit einer über 25-jährigen Erfahrung als Unternehmer und Berater in den Bereichen Games, E-Sport, Blockchain, SaaS und Künstliche Intelligenz. Seine Beratungsschwerpunkte umfassen neben dem IT-Recht insbesondere das Urheberrecht, Medienrecht sowie Wettbewerbsrecht. Er betreut schwerpunktmäßig Start-ups, Agenturen und Influencer, die er in strategischen Fragen, komplexen Vertragsangelegenheiten sowie bei Investitionsprojekten begleitet. Dabei zeichnet sich seine Beratung durch einen interdisziplinären Ansatz aus, der juristische Expertise und langjährige unternehmerische Erfahrung miteinander verbindet. Ziel seiner Tätigkeit ist stets, Mandanten praxisorientierte Lösungen anzubieten und rechtlich fundierte Unterstützung bei der Umsetzung innovativer Geschäftsmodelle zu gewährleisten.

Tags: CryptocurrencydigitalEthereumFederal Fiscal CourtLawsLawsuitLegal questionVerträge

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  • Informationen
    • Ideal partner
    • About lawyer Marian Härtel
    • Quick and flexible access
    • Principles as a lawyer
    • Why a lawyer and business consultant?
    • Focus areas of attorney Marian Härtel
      • Focus on start-ups
      • Investment advice
      • Corporate law
      • Cryptocurrencies, Blockchain and Games
      • AI and SaaS
      • Streamers and influencers
      • Games and esports law
      • IT/IP Law
      • Law firm for GMBH,UG, GbR
      • Law firm for IT/IP and media law
    • The everyday life of an IT lawyer
    • How can I help clients?
    • Testimonials
    • Team: Saskia Härtel – WHO AM I?
    • Agile and lean law firm
    • Price overview
    • Various information
      • Terms
      • Privacy policy
      • Imprint
  • Services
    • Support and advice of agencies
    • Contract review and preparation
    • Games law consulting
    • Consulting for influencers and streamers
    • Advice in e-commerce
    • DLT and Blockchain consulting
    • Legal advice in corporate law: from incorporation to structuring
    • Legal compliance and expert opinions
    • Outsourcing – for companies or law firms
    • Booking as speaker
  • News
    • Gloss / Opinion
    • Law on the Internet
    • Online retail
    • Law and computer games
    • Law and Esport
    • Blockchain and web law
    • Data protection Law
    • Copyright
    • Labour law
    • Competition law
    • Corporate
    • EU law
    • Law on the protection of minors
    • Tax
    • Other
    • Internally
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  • Knowledge base
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    • Legal means
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    • Concepts
  • Videos
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