Your expert for questions
Dr. Mathias Link
Partner, Financial Services Tax at PwC Germany
Tel: +49 1516 3309 968
Email
The ongoing digitization of financial markets and the rapid development of crypto assets present new tax challenges for companies and investors. The regulatory requirements for the taxation of digital assets are complex and subject to constant change. In particular, compliance with reporting and disclosure requirements, the correct tax treatment of transactions such as staking, mining, or trading, and the accounting treatment of crypto-assets require in-depth expertise and forward-looking advice. PwC supports you in minimizing tax risks, ensuring compliance, and making the most of opportunities in the digital assets sector. Our experts combine in-depth industry knowledge with up-to-date regulatory expertise and assist you in the successful implementation of your crypto strategy.
The tax treatment of crypto assets and digital assets is a dynamic and challenging field that requires extensive expertise and constant updating. PwC offers comprehensive advisory services that cover all relevant aspects—from regulatory compliance and the tax valuation of complex transactions to financial reporting. Our specialized teams support you in implementing efficient compliance processes, analyzing the tax implications of new business models, and developing tailored solutions for your company.
We assist you in implementing current regulatory requirements such as DAC8, CRS, and MiCAR, and advise you on the tax implications of staking, mining, and other crypto transactions in accordance with the latest BMF letters. In addition, we assist you with accounting issues, such as the recognition, valuation, and disclosure of crypto assets. With PwC, you benefit from an interdisciplinary approach that integrates tax, legal, and regulatory aspects, providing you with certainty and flexibility in a rapidly changing market environment.
Our experts can advise you on all tax-related issues concerning crypto assets—from sales tax and corporate income tax to personal income tax. We assess the tax implications of staking, mining, and other transactions. In addition, we assist you with your annual tax audit, provide support with documentation and valuation, and serve as a point of contact for your auditors.
We analyze and advise on all accounting issues related to crypto assets. This includes proper accounting, valuation, and compliance with disclosure requirements. Our expertise ensures that your crypto assets are accurately reflected in your financial statements in accordance with regulations—providing greater assurance to investors and regulatory authorities.
We provide comprehensive support to help you comply with all reporting and disclosure requirements in the crypto sector—such as those under DAC8, CRS, and MiCAR—and assess the regulatory framework applicable to your business model. Together, we develop and implement customized compliance management systems (CMS), including process documentation and employee training.
In the event of objections, tax audits, or court disputes relating to crypto transactions, we are at your side. We support you in communicating with the tax authorities and represent your interests.