Kryptowährungen, wie Bitcoin, Etherium, Litecoin, IOTA u.a., sind digitale, anonyme, notenbankunabhängige Währungen. Viele wissen nicht wirklich, was genau das ist und wie sie funktionieren. Was allerdings weithin wahrgenommen wird, sind Pressemeldungen über extreme Wertsteigerungen und drastische Wertverluste. Die Frage ist, wie Gewinne und Verluste aus dem Handel mit Bitcoins und anderen Kryptowährungen steuerlich zu beurteilen sind. 

1.   Erwerb und Veräußerung

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2.   Mining

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3.   Umsatzsteuer

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4.   Initial Coin Offerings (ICO)

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