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The 30 best results for "source of funds"

Service
Source of Funds Evidence for Crypto: Bank Checklist

AML Service · Legal position 08/2026 Source of funds evidence for crypto assets The payment has arrived, and the bank asks a single question: where did the money come from? Between that question and a frozen account the …
/en/services/source-of-funds/
Article
Can the German Tax Office Demand My Exchange API Key?

… given. It is also an administrative instruction and not a legal basis for such a demand. Source: circular of 6 March 2025, ref. IV C 1 - S 2256/00042/064/043, paragraphs 87 to 104. Sources Section 90 AO, section 93 AO, …
/en/knowledge/tax-office-exchange-api/
Article
A Model Notice of Appeal for German Crypto Cases

… y what is being asked. 3. The reasons The facts briefly, then the legal question with its source and — this is the decisive point — the case number of the pending proceedings. Without a case number there is no ground for …
/en/knowledge/model-appeal/
Article
Offsetting Crypto Losses in Germany: Pools, Carry-Back, Limits

… tax advisor (Steuerberater), nine years as a tax auditor. Legal position: 25 August 2026. Sources: sections 10d, 20(6), 22 no 3 sentences 3 and 4, and 23(3) of the Income Tax Act; sections 163, 235, 370(4) sentence 3 and …
/en/knowledge/offsetting-losses/
Seite
FAQ: German Crypto Tax Questions Answered

… ences, and a well-meant reply can rule out a voluntary disclosure. See tax investigation. Source of funds and your bank Why does my bank ask where my Bitcoin comes from? Banks are obliged parties under the Anti-Money Lau …
/en/faq/
Seite · as at 08/2026
Crypto Tax Advisor in Germany — English-Speaking

… bank is asking where the money came from Frozen withdrawal or account opening: a complete source-of-funds trail across the blockchain. Source of funds → Just arrived in Germany, companies, other advisers: Who we work wit …
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Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… section 20 EStG with the 25 per cent flat tax. This article explains the test, the legal sources and where the law is not yet settled. Key points A crypto ETP traded in Germany is normally a bearer bond, not an investme …
/en/knowledge/crypto-etp-spot-or-etf/
Article
DAC 8: What the German Tax Office Will Receive

… the Crypto Asset Tax Transparency Act (Kryptowerte-Steuertransparenzgesetz, KStTG). Legal sources at a glance LevelSourceContent EUDirective (EU) 2023/2226 (DAC 8)Reporting duty for crypto asset service providers and aut …
/en/knowledge/dac8-reporting/
Article
Which Crypto Tax Software Holds Up in a German Tax Audit?

… s no statutory certification of crypto tax software in Germany. The six requirements With sources. This is our practical implementation of the statutory principles, not a closing statutory list of fields. No. 1 Completen …
/en/knowledge/crypto-tax-software-audit/
Article
Inheriting and Gifting Crypto Assets in Germany

… et value, but which price? The statute sets the standard. You have to determine the price source yourself — and be able to justify it. For inheritance and gift tax purposes, crypto assets are recognised at their open mar …
/en/knowledge/inheritance-and-gifts/
Article
EU Sanctions Against 14 Crypto Exchanges: Criminal Liability under Section 18 AWG

… For some of the associated-entity names shown, we have no independently verified primary source; we have included only what is confirmed across several independent sources. The phrase "14 exchanges" is, strictly speakin …
/en/knowledge/eu-sanctions-crypto-exchanges/
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Compliance Review of Crypto Tax Software

… a price per moment of accrual rather than a daily or monthly average, a documented price source, handling of missing prices Separation of income categories: sections 23, 22 no 3 and 20 EStG shown separately, each with i …
/en/services/software-compliance-review/
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A Letter from the German Tax Office About Crypto

… tax advisor (Steuerberater), nine years as a tax auditor. Legal position: 25 August 2026. Sources: sections 88, 90, 93, 147, 153, 162, 370, 193, 196, 235, 371, 378, 392, 397, 397a, 398, 398a of the Fiscal Code; section 1 …
/en/services/tax-investigation/
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Implementing German Tax Rules in Crypto Software

… only be right but traceable for an auditor: a derivation per position, a documented price source, an exportable data set. What we deliver 01 The rule setWritten calculation rules for every transaction type, in a form a d …
/en/services/software-development-support/
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Moving to Dubai with Crypto: German Tax Advisor

… tration, evidence. Plus the last return as a fully taxable resident. 04 Documentation and source of funds A statement of holdings on the cut-off date and proof of where the funds come from. You will need both in Germany …
/en/services/moving-to-dubai-crypto/
Article
DeFi and German Income Tax: Sec. 20, Sec. 22 no 3 — or a Fund?

… r. Fund level: usually runs empty Section 6 of the Investment Tax Act catches only German-source participation income, German real estate income and other German-source income. For a protocol with no German connection th …
/en/knowledge/defi-taxation/
Service
Moving to Germany with Crypto Assets

… office will want to see Acquisition date, quantity and cost for every position; the price source used; the platform or address involved; and the transfers between your own wallets, marked as such. For each of those an ex …
/en/services/moving-to-germany/
Service
Year-End Crypto Tax Review 31 December 2026

… ns and losses stand and whether your holdings are documented per wallet. We check it with sources, and you decide. In English, for people living in Germany. Request the year-end review The holding period explained The es …
/en/services/year-end-crypto-review/
Article
The German Ministry Circular on Crypto Assets and Its Consequences

… binds — and what it does not A point regularly misunderstood in advice meetings, and the source of all the room that exists. A circular of the Federal Ministry of Finance is an administrative instruction interpreting th …
/en/knowledge/bmf-circular/
Article
Response to the Draft Bill on Crypto Taxation: Measure First, Then Decide

… de On 5 October 2026 Matthias Steger submitted a statement to the German Federal Ministry of Finance on the draft law reforming the taxation of certain crypto assets held as private assets (draft status 30 September 2026 …
/en/knowledge/response-draft-bill-crypto/
Article
Is LIFO Allowed for Crypto in Germany?

… her a substitute rule for the holding period nor an approved simplification for the gain. Source: Federal Ministry of Finance circular of 6 March 2025, ref. IV C 1 - S 2256/00042/064/043. The circular is an instruction t …
/en/knowledge/lifo-crypto-germany/
Article
Leaving Germany with Crypto: Checklists for Timeline, Evidence and Documentation

… nable after the full 183 days; no shortcut MaltaNo reliable findingAccording to available sources, possible from actual, permanent relocation (regardless of the 183 days); processing takes 4–6 weeks according to these so …
/en/knowledge/emigration-checklist-crypto/
Article · as at 08/2025
The Bitcoin.de Data Requests: What Affected Investors Need to Know

… or your own assessment that makes no practical difference — for how much weight to give a source, it does. What a collective information request is in law A collective information request is not directed at a named indiv …
/en/knowledge/bitcoin-de-collective-request/
Article · as at 10/2026
Staking and lending rewards in Germany: when are they taxed?

… as capital income. The appeal is pending at the Federal Fiscal Court (VIII R 22/25); some sources cite VIII R 23/25 by mistake. We represent the claimant; see our case register. Until the ruling, the classification is no …
/en/knowledge/staking-lending-rewards-timing/
Seite
Case register: crypto tax proceedings before the BFH and tax courts

… xation 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; …
/en/case-register/
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Crypto Accounting for German Business Assets

… mentation at the balance sheet date The price history, the date of measurement, the price source used and the reasoning on permanence all belong on file. Without those records the write-down will be struck out in an audi …
/en/services/crypto-accounting/
Article
Wallet-by-Wallet Computation: Is It Really Mandatory?

… tax advisor (Steuerberater), nine years as a tax auditor. Legal position: 25 August 2026. Sources: Federal Ministry of Finance circular of 6 March 2025 (ref. IV C 1 - S 2256/00042/064/043), paragraphs 17, 19, 61 f. and 1 …
/en/knowledge/wallet-by-wallet/
Article
Draft Bill on a Flat Tax for Crypto: Cabinet to Decide on 14 October

… f the German Bundestag on the DAC 8 directive. Legal position: 30 September 2026. Primary source: draft bill of the Federal Ministry of Finance, "Entwurf eines Gesetzes zur Reform der Besteuerung bestimmter Kryptowerte i …
/en/knowledge/draft-bill-crypto-flat-tax/
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Leaving Germany with Crypto Assets: Exit Tax

… ction, and who retain substantial economic interests in Germany. Where it applies, German-source income remains taxable for up to ten years after departure — on a broader definition of German source than ordinary limited …
/en/services/leaving-germany/
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Mining and Node Operation: German Tax Treatment

… capacity, participation in a mining pool aimed at regular income, and the scale of the resources deployed. Points towards private What speaks against it Use of hardware you already own, occasional activity not set up to …
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