Bitcoin has been experiencing growing awareness since its rapid price increase in 2017, at the very latest.  At the same time, the price has been extremely volatile. In the course of 2017 it went up from € 930 to € 16,892 (the all-time high in mid-December 2017) and then plummeted back down by mid-March 2018 to € 6,656. As a result of the proliferation of this currency and in view of the capital gains and losses associated with it, issues relating to the appropriate tax treatment have gained significantly in importance.

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