Kryptowerte sind bislang ein blinder Fleck in der Steuertransparenz: Während Banken und Finanzinstitute im Rahmen des „Common Reporting Standards“ (CRS), also dem Verfahren zum internationalen Austausch von Informationen, und der EU-Amtshilferichtlinien Kundendaten und Kapitalerträge automatisch an die Finanzbehörden übermitteln, fehlte für digitale Vermögenswerte bislang ein ähnliches Regime. Am 1. Januar 2026 soll diese Lücke geschlossen werden.
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