Anyone mining crypto-assets in Germany earns taxable income, and does so from the very first reward. The only open question is which category of income your mining falls into: income from a trade or business under section 15 of the Income Tax Act (EStG), or other income from services under section 22 no. 3 EStG. Everything else follows from that classification, from the tax rate to trade tax to the question of whether you have to register a business. This guide walks you along the line drawn by the Federal Ministry of Finance and shows you at each point what you can check yourself.