BMF letter on the income tax treatment of virtual currencies and of tokens from June 17, 2021 - Part 2

In Part 1, the income tax treatment of "virtual currencies" and "mining" was presented as outlined in the draft BMF letter from June 17, 2021 (hereinafter "BMF Draft"). In the following, the considerations of the BMF Draft on the income tax treatment of further activities with virtual currencies and tokens in private assets will be shown.