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.
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https://www.coindesk.com/germany-considers-crypto-legal-equivalent-to-fiat-for-tax-purposes/This is a great move by Germany, and I think other countries should also implement similar rules/law regarding this matter. Although there are still plenty of uses for Bitcoin as a currency or payment method, using Bitcoin as mode of payment should not be taxed because there are taxes (VAT) that people are already paying when purchasing goods, especially online products (but to be clear you will still be taxed on your gains in trading Bitcoin in Germany). While the US Internal Revenue Service is stupid to treat Bitcoin as property just to put tax on it. They should rethink the ruling that they are implementing to be fair with cryptocurrency users.