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Bitcoin, Crypto Assets and Notarial Structuring – the Guide
In-depth articles on the questions most frequently raised in notarial practice around digital assets – factual, current, and with the relevant statutory provisions.
Last updated: 11 July 2026 · Prof. Dr. Frank Martin, notary in Limburg an der Lahn, Germany
Succession & Wealth Transfer
Gifting Bitcoin
Use the allowances of sec. 16 ErbStG, retain control, and have the gift notarised.
Passing on crypto assets
Will, inheritance contract and access concept: how crypto assets safely reach your heirs.
Inheritance tax on crypto assets
Valuation at the reference date, allowances, notification duties – and how volatility affects the tax.
Tax & Reporting
Incapacity & Custody
Power of attorney for crypto assets
Clearly authorise wallet access, management and disposal in case of incapacity (sec. 1820 BGB).
Safeguarding private keys
Notarial custody, safe deposit box, Shamir scheme, multisig – finding the right concept.
Contracts & Companies
Blockchain incorporation
GmbH and UG for crypto business models: business purpose, contributions in kind, register filings.
Real estate and Bitcoin
The sec. 16a GwG prohibition in Germany, routes for foreign property and crypto-consideration contracts.
Marriage contract and crypto
Equalisation of gains, valuation clauses and disclosure rules for crypto wealth in marriage.
Case Law
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