Given the growing relevance of crypto-assets, new metrics will be introduced to enable their accurate allocation and reporting. Further information on the metrics can be found on the code list on our homepage.
the new metrics shall be effective from January 2025
If technical adjustments are necessary, point 2 “Annexes replaced with tables and electronic submission” must be observed. If the previous metrics are used on crypto-assets during the transition period, (139, 239) must continue to be submitted until the report with the new metrics has been submitted.
Income from foreigners and payments to foreigners are reporting pursuant to Section 67 of the Foreign Trade and Payments Regulation (AWV) with the reporting requirement annex 6 ZABILC2. The reporting threshold of €50,000 applies.
New metrics for crypto-assets
| | Code | Voucher type |
| Crypto-assets and digital assets without corresponding liabilities | 804 | 3 or 4 |
| Foreign crypto-assets and digital assets with liabilities | 814 | 3 or 4 |
| Domestic crypto-assets and digital assets with liabilities | 824 | 3 or 4 |
| Non-fungible Token (NFT) | 834 | 3 or 4 |
