030 555 721 370
anfrage@guhr-steuerberatung.de
Auerstr. 14, 10249 Berlin
Industry · Crypto & Web3
Tax advisory for crypto & Web3 that understands every transaction.
We are the tax advisory for crypto investors, traders, Web3 startups, token projects, miners and stakers. We classify thousands of on-chain transactions in an audit-proof way, meet your evidence obligations towards the tax office and get the most out of § 23 EStG (the one-year holding period), FIFO and GmbH structures – nationwide, digital and personal.
Nationwide · 100% digital- Specialised in crypto & Web3
- Dedicated point of contact
Sound familiar?
Problems crypto investors know all too well.
We talk to traders, Web3 founders and investment GmbHs every day. This is what we hear again and again:
Your tax advisor gives up on crypto.
Wallets, DeFi, staking, bridges – most firms wave it off or simply book the year-end balance. Both lead straight to an incorrect tax return.
Thousands of transactions, no clean report.
Your CoinTracking or Blockpit export is full of unmatched trades, missing prices and duplicate entries. Without a clean FIFO allocation, every figure is open to challenge.
You don't know what is tax-free.
A one-year holding period under § 23 EStG (private disposal rules), the €1,000 exemption limit, FIFO – and then lending or staking supposedly extends the period? The rules are complex and the misinformation online is expensive.
Fear of the tax office and prior years.
Undeclared gains from 2017 to 2021, foreign exchanges without a German report, a letter from the tax office in the mailbox – and the question: voluntary disclosure or not?
Private or commercial – no one tells you.
When does active trading tip into a commercial business (Gewerbebetrieb)? When is mining commercial? The wrong classification costs trade tax or your holding-period exemption.
Your GmbH holds crypto – and no one knows how to account for it.
Crypto held as business assets, no holding period, § 8b KStG (the participation exemption) does not apply, valuation at the balance-sheet date – standard firms are completely out of their depth here.
What changes for you
Audit-proof reports. Lower taxes. Finally peace with the tax office.
We are not a conventional tax firm. We deliver what you as an investor or founder really need – reliable figures and a structure that holds up.
A report that survives any audit.
We clean up your wallet and exchange data, resolve unmatched trades and deliver a complete FIFO calculation with full derivation – documented to withstand a tax audit.
Tax-free gains realised properly.
We use the § 23 EStG holding period, the exemption limit and targeted tax-loss harvesting so that you pay tax on exactly what you must – not a euro more.
The right structure for your volume.
Private, investment GmbH or holding – we calculate at what point which legal form lowers your after-tax burden, and set it up cleanly.
Prior years cleaned up legally.
We bring undeclared gains from previous years into order via a voluntary disclosure under § 371 AO (§ 371 Fiscal Code, granting exemption from prosecution) – discreetly, in full, before the tax office gets there first.
Staking, lending & airdrops captured correctly.
Time of receipt, valuation at market price, subsequent disposal – we treat every type of income according to the BMF guidance (Federal Ministry of Finance) rather than by gut feeling.
A partner who thinks on-chain.
We read Etherscan, understand DeFi protocols, bridges and wrapped tokens – and translate all of it into a correct German tax return.
Personally from Karsten Guhr
Few areas are as underestimated in their risk as crypto. I see investors with seven-figure portfolios filing an incorrect return based on a faulty export – and others declaring nothing at all out of fear. Both are dangerous. We put your history on a reliable footing, use every legal tax exemption and give you the certainty that every figure will withstand a tax audit.
We know your business
We speak crypto & Web3.
FIFO, § 23 EStG, staking rewards, airdrops, DeFi liquidity pools, wrapped tokens, reverse-charge on foreign exchanges, utility vs. security tokens – we know how on-chain works. You don't have to explain your setup to us.
- 01
Holding period & FIFO under § 23 EStG
Private disposals are tax-free after a one-year holding period. We apply FIFO cleanly per wallet and secure the €1,000 exemption limit.
- 02
Staking, lending & airdrops
Rewards accrue as other income – valued at the price on the day of receipt, with later disposal under § 23. We record receipt and follow-on disposal separately and correctly.
- 03
Private vs. commercial trading
Bot trading, high frequency, third-party funds – beyond a certain point, trading becomes commercial. We assess the line before the tax office draws it for you.
- 04
Mining as a commercial business
Mining is regularly commercial: business assets, depreciation of rigs, electricity costs, trade tax. We set up the bookkeeping and accounting to match.
- 05
Crypto held by a GmbH
No holding period, § 8b KStG does not apply to coins – but a plannable ~15% corporate tax plus trade tax. We account for and value holdings correctly at the balance-sheet date.
- 06
NFT VAT & token classification
Utility vs. security tokens, NFT sales, mint and royalty proceeds – we clarify VAT liability, place of supply and reverse-charge cleanly.
- 07
Foreign exchanges & evidence duty
Binance, Bybit, Kraken, DEX wallets without a German report – we meet the heightened cooperation and evidence obligations under the BMF guidance in full.
- 08
Exit taxation & crypto
Before relocating abroad: we assess which crypto holdings are affected, whether § 6 AStG (exit taxation) applies and how to plan your exit tax with certainty.
Industry benchmarks
We know the profiles in your field. And get more out for you.
We look after investors, traders, Web3 startups and miners nationwide and see real wallets and balance sheets every month – not whitepaper promises. We know the effective tax burden that is realistic for your profile and which levers meaningfully increase your after-tax return.
Typical effective tax burden after planning
- 0 – 42%Active trader (private)Tax-free after holding period · short-term trades at personal rate · FIFO is decisive
- approx. 30%Crypto investment GmbH15% corporate tax + trade tax · no holding period · retain rather than distribute as a lever
- 0 – 30%Web3 startup / token projectOften loss-making early on · token treasury & VAT questions dominate
- 20 – 45%Miner / staking operationCommercial · depreciation on rigs, electricity costs and trade tax drive the margin
How we raise your after-tax return – legally and audit-proof:
- Use the holding period deliberatelyWe plan disposals so that the one-year period under § 23 EStG is met – turning a 42% rate into 0% on the gain.
- FIFO optimisation per walletThrough clean wallet-based FIFO allocation and lot management, we realise the tax-free and loss-bearing holdings first.
- Tax-loss harvestingWe deliberately offset realised losses under § 23 against gains in the same year and carry them forward under § 10d EStG – lowering your tax bill immediately.
- Investment GmbH & holdingAt high volume, a GmbH bundles trades predictably at around 30%; a holding parks participation income at an effective rate of roughly 1.5%.
- Voluntary disclosure instead of back taxA timely voluntary disclosure under § 371 AO avoids criminal proceedings and limits interest and surcharges to the statutory level.
- Business expenses in miningDepreciation of hardware, pro-rata electricity, hosting and premises reduce the commercial profit – we exhaust every position.
Why GUHR
Tax advisory that truly understands on-chain.
We don't want to be the next firm that waves off at the word "wallet". We want to be the partner that makes your crypto history secure, tax-optimised and audit-proof.
Specialised in crypto & Web3
Thousands of transactions, DeFi, mining, token projects – we know the typical mistakes, tax traps and the current BMF requirements.
Nationwide · digital
Set up entirely digitally. Whether Berlin, Munich, Hamburg or near Zug from abroad – we work wherever your wallets are.
Proactive, not reactive
We plan holding periods, realisations and structures during the current year – not once the return is already due.
Personal, not anonymous
A dedicated point of contact who knows your strategy, your wallets and your goals. Answers in hours, not weeks.
More than tax advisory
A network of investors and founders. Included.
With GUHR you become part of a client circle you would otherwise only meet at conferences and in closed rooms. Investors and Web3 founders who speak openly about structures, tax burden and exits – because they trust the same advisor.
A selection from our crypto & Web3 client circle
We name specific clients only with their consent. In the initial consultation we show you relevant cases from your niche.
What this means for you in concrete terms:
- 01
Founder & investor round-tables
Quarterly meetings in a small circle – topics such as structure, relocation, token launch and exit. By invitation, under NDA.
- 02
Access to specialist tools
We work productively with CoinTracking, Blockpit and our own review routines – and share best practices for clean reports.
- 03
Warm introductions
Need a crypto-savvy lawyer, a banking contact or a custody partner? We connect you directly – without any commission strings attached.
Head office Berlin · clients from Sylt to Garmisch
Nationwide · 100 % digital
One firm. Available anywhere in Germany.
Whether Berlin, Munich or somewhere in between: we run every mandate fully digital – DATEV-connected, signed PDFs, video meetings. No commuting, no postal delays, no 90s-style bookkeeping.
- 01
DATEV Unternehmen online
Receipts, banking, payroll, reports – you work in the standard interface every German tax advisor speaks. No vendor lock-in.
- 02
Video meetings instead of on-site visits
Quarterly review, tax strategy, holding check – via video with screen sharing. You save half a day every time.
- 03
Signed PDFs & digital powers of attorney
Tax filings, annual accounts, contracts – signed via qualified e-signature. Accepted by the tax office, done in minutes.
How we work with crypto & Web3
From wallet chaos to an audit-proof return.
On average, 14 days from the decision to switch to a clean, running setup.
Initial consultation & wallet check
30 minutes. We review your exchanges, wallets and prior years, name the risks and the biggest levers – free of charge.
01
Data preparation & report
We import your data into CoinTracking or Blockpit, resolve unmatched trades and missing prices and produce an audit-proof FIFO report.
02
Return & structure
We correctly allocate private, commercial and GmbH income, file the return and, where needed, set up the right structure or voluntary disclosure.
03
Ongoing support & strategy
We support your realisations, plan holding periods and relocation ahead of time and keep your setup current with every new BMF guidance.
04
030 555 721 370FAQ
Answers for crypto investors.
The questions you ask us most often before switching.
Initial consultation for crypto & Web3
What your crypto history is giving away in tax – we'll show you in 30 minutes.
You describe your setup of wallets, exchanges and prior years, we name the concrete levers (holding period, FIFO, GmbH structure, voluntary disclosure) and send a written proposal within 48 hours. Nationwide and free of charge.