Commercial companies cannot – unlike private investors – make private sales transactions. Transactions with Bitcoins, which are part of their business assets, lead instead generally to earnings from business according to Section 15 of the German Income Tax Act. A minimum holding period, after the expiration of which tax exemption arises, does not exist in this case. Depending on the legal form of the company, the profits generated in this way are then subject to income tax (partnership) or corporate tax (limited liability company (GmbH), public limited company (AG), etc.). In addition to the income tax effects of Bitcoin transactions, however, above all their value-added tax treatment is of particular interest to companies.

It is particularly troublesome for companies accepting Bitcoins as a means of payment that the tax authorities regularly treat the later sale of Bitcoins via a trading platform as an ordinary delivery subject to VAT. Whether this way of handling such transactions is correct, is at least questionable: According to a judgment of the European Court of Justice, the pure purchase and sale of securities in a company is not at all a business activity and thus not taxable. Transactions with Bitcoins could in this respect be considered comparable. Also in regard to tax exemption in connection with Bitcoin transactions, the German Federal Ministry of Finance has already expressed its opinion: The trading of Bitcoins and the procurement of Bitcoin sales is subsequently not for example exempt from the value-added tax according to Section 4 no. 8b of the German Value-Added Tax Act, since Bitcoins are not legal tender. In individual cases, however, at least in the opinion of the German Federal Ministry of Finance, tax exemption may result from Section 4 no. 8c of the German Value-Added Tax Act.

This provision exempts sales "in transactions with receivables" as well as the procurement of these sales. Unlike the sale of Bitcoins, transactions, which are used merely for the pure payment of a fee, should not be subject to value-added tax according to a statement by the German Federal Ministry of Finance, therefore the use of Bitcoins as a means of payment (therefore, for example, for the acquisition of services or goods) is not taxable according to Section 1(1) of the German Value-Added Tax Act. If it is assumed that Bitcoins are ordinary assets and not money and in a "payment process" Bitcoins are exchanged for other goods and services (which normally triggers value-added tax on both sides), this statement is surprising at first glance. The value-added tax law in many cases does not, however, strictly follow the income tax law. Therefore, it may be correct to treat Bitcoins at least as a "fee" for value-added tax purposes. In fact, the entrepreneur, who uses Bitcoins as a means of payment pursues no economic interests beyond the pure payment of a fee. Already in 1969, the German Federal Finance Court had decided that in such a case no value-added tax is accruing. Hence, he value-added tax treatment of Bitcoin transactions has only been partially clarified in a satisfactory manner to date. Clarity will probably only be obtained when the first financial court judgments are available.