Despite its high practical relevance, relatively little is known so far about the tax treatment of blockchain-based assets. Occasional comments are made on individual issues, but the literature published so far is limited to certain tokens and/or individual tax types. Inheritance and gift taxes are not dealt with at all. Dr. Nils Wighardt and Jan Krekeler give a holistic overview of the taxation of such assets and complement existing considerations on a technology that is celebrated by the press as “hope for the future” and even “IT revolution”.
