Case register

We run five proceedings on the taxation of crypto assets ourselves. They are listed here with reference, court, status and source. Where a detail is not documented, the field stays empty.

Page as of 10 October 2026. Status details are given by our firm; the courts' own case pages are authoritative.

The proceedings at a glance

Professional sources sometimes give references differently. A register that links to the primary source makes the reference verifiable. We add links and dates as soon as the primary source is available.

  • VIII R 22/25 appeal pending

    Crypto lending: investment income or other income?

    The concept of money in section 20(1) no 7 of the Income Tax Act; also whether crypto currencies are comparable to foreign currency.

    Court: Federal Fiscal Court (BFH)
    Date / lower court: Lower court: Cologne Tax Court, 3 K 194/23, judgment of 10 September 2025
    Primary source: BFH, case page

    We represent the claimant and know the parties' written submissions, including the statement of the Federal Ministry of Finance after it joined the proceedings. We put this knowledge to work for our clients: we know which arguments the administration uses to defend its circular and where they can be challenged. We do not publish details from the case files. The reference is VIII R 22/25; some sources wrongly cite it as VIII R 23/25.

  • FG Berlin-Brandenburg 4 V 4039/26 suspension granted

    Disposal sequence: LIFO against FIFO

    Suspension of enforcement, because the tax office applied FIFO where the taxpayer had calculated on a LIFO basis.

    Court: Berlin-Brandenburg Tax Court
    Date / lower court: Order of 12 June 2026
    Primary source: –

    A success of our firm in summary proceedings. We know the reasoning and the arguments of both sides word for word and use them for our clients. What exactly we achieved and how it can be used for your assessment, we discuss in a conversation. The order is provisional and does not decide the main action.

  • FG Niedersachsen 10 K 165/23 action pending

    Wallet-by-wallet or across all wallets?

    Is the calculation per wallet required by the Federal Ministry of Finance circular, or does a calculation across all wallets remain permissible?

    Court: Lower Saxony Tax Court
    Date / lower court: –
    Primary source: –

    A proceeding of our firm.

  • FG Baden-Württemberg 4 K 2402/25 action pending

    Airdrops with rules set after the fact (ENS)

    Does the ENS airdrop involve a taxable service where the allocation rules were only fixed after the snapshot and attached to conduct towards a different counterparty?

    Court: Baden-Württemberg Tax Court
    Date / lower court: –
    Primary source: –

    A proceeding of our firm.

  • FG Baden-Württemberg 2 K 306/26 action pending

    No reckless tax evasion (assessment period 2017)

    For 2017 it is disputed whether the assessment period has expired. The Anlage SO form has only asked about crypto gains separately since 2023.

    Court: Baden-Württemberg Tax Court
    Date / lower court: –
    Primary source: –

    A proceeding of our firm.

For the technical analysis

Rn. 62Is wallet-by-wallet separation mandatory? Section 22 no 3 EStGAirdrops in income tax ProcedureModel appeal for crypto cases Section 23 EStGHolding period
For our clients

The register shows what is public. Whoever conducts a case as counsel knows more: the submissions, the administration's arguments, the court's indications. We put that to work for our clients. We know the status of each case, which arguments have carried, where the other side can be challenged, and we tell you whether an objection, a stay of your own proceedings or an application for suspension makes sense in your case.

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Responsible: Matthias Steger, tax adviser.
This register is not legal advice for an individual case.