Steuerrechtlich wird beim Tausch von Euros in Bitcoins das Wirtschaftsgut „ Bitcoin “ angeschafft.
Beim Rücktausch liegt ein sog. privates Veräußerungsgeschäft i.S. von § 23 I 1 Nr. 2 EStG vor .
www.rdp-law.deUnder tax law, the “ Bitcoin ” asset is created by exchanging euros into Bitcoins.
A return exchange constitutes a private sale transaction in accordance with § 23 I 1 No.
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