Germany sees bitcoin as a currency, equivalent to legal means of payment, an alternative to fiat and an acceptable mode of payment. They will not tax the person who buys coffee using bitcoin. More interestingly, they are not to tax bitcoin Exchange operators who are using their name or act as intermediaries for buying and selling bitcoin. Not included in this exemptions though are exchanges that operate as a technical marketplace.
This actually is the evidence that bitcoin can be regarded as a currency, not as an asset wherein every mkve you make using it you will be taxed. If only more countries will accept bitcoin as payment then it will really level up how people look at bitcoin.
Source:
https://www.coindesk.com/germany-considers-crypto-legal-equivalent-to-fiat-for-tax-purposes/This is quite a logical explanation. I think this clarification has not yet been approved. Banks will oppose this approach. They will blackmail governments and perhaps some of them will go bankrupt. This could force the government to abandon such an idea and return to accepting bitcoin as property.