Crypto asset consulting

With the rise of the digital economy, more and more businesses and individuals are turning to crypto assets for investment, payment or technological purposes. The Tax Advisory team of experts – with their usual speed, flexibility and clarity – now also provides support in tax and accounting matters related to crypto assets.

As part of our new service, our clients can obtain answers to questions regarding personal income tax (PIT), value added tax (VAT), corporate income tax (CIT) and accounting issues related to crypto assets. Whether it’s mining, NFT transactions, transactions on DeFi platforms, or payments with tokens, our experts help you navigate the rapidly changing regulatory environment with up-to-date knowledge and practical experience.

International taxation issues In global crypto transactions, it is particularly important to avoid double taxation, correctly determine residency, and comply with the mandatory reporting requirements under DAC8 from 2026 onwards. We advise clients on international tax treaties, cross-border transactions and taxation issues relating to income earned on digital platforms.

Duties and transfer of assets Inheritance, gifting or contribution of crypto assets may also give rise to duty payment obligations. Although there are currently no specific regulations governing the assessment of duties on crypto assets, based on NAV practice and their interpretation as property rights, these transactions may be subject to duty. We assist in the preliminary structuring and documentation of such transactions.

Trust asset management and crypto assets Trust asset management is an effective tool for long-term asset planning and tax optimisation. The inclusion of crypto assets in trust asset management allows for only dividend tax to be paid on returns, while the asset order does not give rise to any tax liability. With the right contractual structure, the settlor can maintain control while ensuring that the assets are protected and passed on to future generations.

Further tax focus points

• Accounting classification of crypto assets: Receivables, inventory or intangible assets? We assist you with correct accounting.
• VAT treatment: with particular regard to NFTs, tokens and mining – when does it qualify as a transaction for consideration?
• Tax equalisation and loss carry-forward: How can you reclaim tax from loss-making years?
• Crypto assets in company books: How do we handle stock market purchases, our own mining, or tokens received for services?

As always, our goal is to offer our clients understandable, tailored and legally sound solutions – whether they are private individuals, start-ups or large corporations. The world of crypto assets is complex, but not incomprehensible – we can help you navigate it.