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As part of the Eco-Social Tax Reform 2022 (Ökosoziale Steuerreform 2022), the taxation of cryptocurrencies is included into the existing tax regime for capital assets. The Eco-Social Tax Reform 2022 was passed by the National Council on January 20, 2022 and published in the Federal Law Gazette on February 14, 2022.
Due to the disagreement on a Europe-wide digital tax, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax.
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