Tous les pays
Germany
Europe
Taxed on the progressive scale as self-employed (often freiberuflich), not under the flat capital-gains tax. Trade tax depends on Finanzamt classification.
Classification
Self-employment income (often freiberuflich 'other self-employed income'), a service fee — NOT the 25% Abgeltungsteuer on personal capital.
Taux d'imposition
Progressive 14–42%, up to 45%, after the ~€12,096 Grundfreibetrag.
Cotisations sociales
No mandatory state pension for the general self-employed, but health/care insurance must be arranged. If classed as Gewerbe, ~7–17% trade tax applies; freiberuflich is exempt.
Immatriculation / régime
Register with the Finanzamt; freiberuflich vs Gewerbe is decided case-by-case. Kleinunternehmer VAT relief may apply.
Payouts en crypto
USDC is ordinary business income at EUR value on receipt; a later sale is a separate event.
Sources
Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
Comparer les pays