I don’t live in Germany, so this may not apply. I am also not an accountant, a lawyer, etc. etc. so all the standard “I may not know anything” disclaimers apply.
Where I live, however, if I pay money for something (like AION), that is not a taxable event (in the investment sense).
So, if I take $1k and buy AION, I have neither gained profit or had a loss (yet), so for all intents and purposes this doesn’t even need to be reported. However, when I trade that AION, or sell that AION, it now has a realized gain or loss in value, which would need to be reported for taxes.
OR, if you mine a cryptocurrency, that should be reported as standard income. (I don’t believe this applies to the TRS since no mining was involved, just purchase of tokens - full disclosure, I missed the TRS so I don’t know all the ins and outs of how that was managed.)