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Through her certification as a Crypto Asset and Tax Consultant (WIRE), Dr. Katharina Wild offers comprehensive tax and criminal law advice in the areas of crypto tax law and crypto criminal law. As the first Munich-based lawyer, she combines expertise from her two specialist legal qualifications in tax law and criminal law with her certification as a Crypto Asset and Tax Consultant (WIRE).

Crypto Tax Law

Cryptocurrencies such as Bitcoin, Ethereum, and others are increasingly under scrutiny from tax authorities and law enforcement agencies. However, even after the initial rulings by the Federal Fiscal Court (BFH) and the Federal Ministry of Finance's (BMF) circular on the income tax treatment of certain crypto assets, not all legal questions surrounding crypto assets have been resolved. The tokenization of assets, economic activities via decentralized investment organizations (DAOs), and investments in non-financial securities (NFTs) still raise open legal questions in tax law.

Crypto Criminal Law

In crypto criminal law, blockchain-based business models of the decentralized age intersect with substantive criminal law. Common charges include:

• Fraud offenses (scams),

• Theft of crypto tokens,

• Trading in illegal goods and services,

• Terrorist financing and money laundering,

• Mining on third-party systems,

• Tax evasion in connection with trades, swaps, staking, lending, or airdops.

Criminal proceedings involving cryptocurrencies present particular challenges, from the seizure and confiscation of crypto assets, seed phrases, private keys, and hardware wallets during searches, to data analysis with analytical tools, requests for information, international exchange of information, and the questioning of the accused. An effective defense requires an understanding of the technical foundations of blockchain technology.

Self-disclosure to avoid prosecution

Profits from trading cryptocurrencies are taxable – this has not always been clear in the past and is still not definitively settled for all conceivable scenarios.

A thorough investigation of the facts is therefore crucial. The legal requirements for the completeness of a voluntary disclosure are stringent, and even minor deficiencies can jeopardize its immunity from prosecution.

Dr. Katharina Wild assists you with the tax classification, advises you on submitting a voluntary disclosure to avoid prosecution, and defends you in the investigation proceedings.