The Government tries to escalate crypto within the national and private funds by regulations and permits. German banks, from 2022, will allow costumers to trade tokens from their own accounts.
Taxes and Regulation
There isn’t a definitive answer about the matter. Sales under 600€ have tax exceptions for individuals. Crypto sold after being held for less than a year is subjected to income taxes. Your net amount gained or lost at the time of the sale is the relevant amount taxed as income.
Trading as individual is permitted and taxed under Section 23 of the Income Tax Act. Taxable amounts are the net profit on the crypto.