Magazine · Topic
Law, taxes & practice
Taxes and law in Germany, Austria and Switzerland, and the records your tax return needs.
- · 15 min readBitcoin Accounting for Companies: HGB, OR, UGB, IFRS and TaxBitcoin accounting in 2026: presentation and valuation under HGB, OR, UGB, IFRS and US GAAP, taxes in DE, CH and AT, with examples in EUR and CHF.
- · 13 min readBitcoin and Inheritance Tax in GermanyInheritance tax on bitcoin in Germany: valuation at the date of death, allowances, tax classes, the heir's holding period and reporting, with examples.
- · 14 min readReporting Bitcoin Gains to the German Tax Office CorrectlyReporting bitcoin gains in Germany: which sales go on Anlage SO, how to calculate with FIFO, which records you need and how to correct mistakes.
- · 12 min readBitcoin in a GmbH: Opportunities and PitfallsBitcoin in a German GmbH: no holding period, around 30 % tax on gains, tax again on distributions, running costs. When it pays off, with a worked example.
- · 13 min readBitcoin Retirement: Tax-Optimised WithdrawalsBitcoin retirement withdrawals: which coins to sell first in Germany, Austria and Switzerland, tax-free limit, old holdings, wealth tax. With a plan.
- · 14 min readBitcoin on Your Swiss Tax Return: Step by StepBitcoin on your Swiss tax return: which form, which price, which records. With a worked example in francs and a checklist, so you declare it correctly.
- · 16 min readBitcoin Taxes in Austria: KESt, Old Holdings and Tax Return 2026Bitcoin taxes in Austria 2026: 27.5% KESt, tax-free old holdings, average cost, losses and the E1kv form explained, with worked examples.
- · 15 min readBitcoin Taxes in Switzerland: What You Need to Know in 2026Bitcoin taxes in Switzerland 2026: tax-free capital gains, wealth tax, income from mining and lending, and the rules for professional traders.
- · 14 min readCan Bitcoin Be Banned? The Law in DE, CH, AT and WorldwideBitcoin ban: what governments can and cannot ban, how China tried it and what applies in Germany, Austria and Switzerland.
- · 14 min readGifting and Inheriting Bitcoin: Tax Consequences in DE, CH and ATGifting bitcoin: tax, allowances and reporting duties in Germany, Switzerland and Austria in 2026, with worked examples in EUR and CHF.
- · 13 min readDAC8 and CARF Explained: What Crypto Providers Report About YouDAC8 and CARF 2026: what data exchanges and apps report about your bitcoin to the tax office, from when, what about your wallet and what to do.
- · 14 min readProfessional Securities Trading with Bitcoin in Switzerland: The 5 CriteriaProfessional securities trading with bitcoin in Switzerland: the ESTV's 5 criteria, three examples in francs and what the status costs. Test yourself.
- · 13 min readIs Bitcoin a Security? The Legal Position in Germany, Austria and SwitzerlandIs bitcoin a security? No: the legal position in Germany, Austria, Switzerland, the EU and the US, and what it means for licences, protection and tax.
- · 13 min readLightning Network and Taxes: Does Every Payment Have to Be Reported?Lightning and taxes in Germany, Austria and Switzerland: when a payment is taxable, what applies to channels and routing fees, and which records you need.
- · 13 min readMiCA and Bitcoin: What EU Regulation Means for You as a HolderMiCA and bitcoin: what the EU rules change for exchanges, custody and your own wallet, what stays free and how to recognise an authorised provider.
- · 16 min readBitcoin Taxes in Germany: The Complete Guide 2026Bitcoin taxes in Germany 2026: holding period, tax-free limit, FIFO, staking, mining and the tax return explained, with worked examples and a checklist.