• Crypto capital gains are classified as income from private sales transactions.
• Gains are taxable when crypto is sold within one year of acquisition.
• Exemptions apply if held for more than one year or if annual gains are below €600.
• FIFO method is used for cost basis; no tax on airdrops until sold.

• Mining income is taxed as commercial income at the time of receipt.
• Staking rewards are taxed as income when received, valued at market price.
• Other crypto income like airdrops or forks is taxed upon receipt if considered income.
• Expenses related to mining or staking can be deducted.

• All taxable crypto transactions must be reported in annual tax return.
• Report in the tax year the transaction occurs.
• Use form 'Anlage SO' for other income including crypto.
• Deadline is July 31 for self-filers, or later with advisor.

• Germany does not impose VAT on crypto-to-crypto trades.
• Recent guidance clarifies NFTs as taxable assets similar to crypto.
• Holding period resets if crypto is used for lending or staking in some cases.
• Crypto losses can offset other capital gains.