Expertise & Insights

This article provides a systematic classification of crypto mixers for legal and compliance practice: operating principle, custodial and non-custodial mixers, zero-knowledge proofs for Tornado Cash, CoinJoin procedures, privacy coins, DeFi-based layering, recent legal developments regarding sanctions and operator prosecution, forensic investigation limits, and the role of centralized exchanges.

This article provides a methodological overview of crypto forensics for legal and consulting practice: UTXO and account model, blockchain tracing, wallet clustering, common input ownership heuristic, taint analysis according to FIFO, pro-rata and poison model, attribution via KYC and OSINT, as well as tool landscape and limits of forensic analysis – with a clear reference to client work.

This article documents a real-life crypto love scam with a total loss of €184,000 and describes the forensic methodology used: transaction reconstruction, peel chain detection, cross-chain tracking between TRON, Ethereum and BNB Chain, AI-supported wallet clustering, and the International Preservation Request, which led to the recovery of €112,000 – with lessons learned for legal representation.

Crypto assets are becoming increasingly relevant in divorce proceedings. High volatility, anonymous wallets, and complex DeFi structures complicate the division of assets for equalization of accrued gains. This article explains the legal classification, valuation date, disclosure obligations, tax implications, and shows when a forensic asset assessment becomes necessary to ensure a fair division.

Clients who have suffered cryptocurrency losses due to fraud often fail to convince their clients by arguing that a classic sale transaction is lacking. However, the Federal Fiscal Court's (BFH) case law provides robust approaches: economic analysis, definitive asset losses, and the objective net principle. This article demonstrates how tax advisors and lawyers apply these lines of argumentation and what role forensic evidence preparation plays in this process.

Cryptocurrency losses due to fraud are difficult to tax – but not always impossible. This article shows law firms and tax advisors when a loss can be deducted under Section 23 of the German Income Tax Act (EStG), which categories of cases are relevant, and what forensic evidence tax authorities will expect for tax recognition in 2026.

Banks are freezing accounts, cryptocurrency exchanges are blocking withdrawals – and a tax export is no longer sufficient proof. This article explains what DAC8 and the Transfer of Funds Regulation 2026 mean for lawyers and compliance departments, what requirements banks now impose, and what a forensic proof of the origin of funds specifically documents.

Banks are freezing accounts, cryptocurrency exchanges are blocking withdrawals – and a tax export is no longer sufficient proof. This article explains what DAC8 and the Transfer of Funds Regulation 2026 mean for lawyers and compliance departments, what requirements banks now impose, and what a forensic proof of the origin of funds specifically documents.

Without a forensic basis, any criminal complaint for crypto fraud remains incomplete. This article explains what a court-admissible blockchain report provides, how OSINT investigations enable perpetrator identification, and when forensic support is crucial in a case.

Recovery Scam: How perpetrators harm investment and crypto fraud victims a second time. Characteristics, domains, criminal law & forensic options for lawyers.

Astra Veritas (astra-legalberatung.com) presents itself as a provider for the recovery of lost cryptocurrencies. From a forensic perspective, the described procedure structurally corresponds to a classic recovery scam. The analysis reveals typical payment patterns, advance payment demands, and a lack of service delivery. A methodically documented blockchain analysis is crucial for criminal and civil proceedings.

CAPITALIKO (capitaliko.com) advertises high returns in online trading. Indications of a lack of regulation and payout problems give cause for caution.

Berg Fin and Berg Finance are suspected of using problematic trading structures. This article examines payment flow analysis, crypto forensics, and legally sound investigations.

Success in the fight against crypto fraud: Bitcoins secured through SimpleSwap were frozen, seized by authorities, and fully returned to the victim. This case demonstrates that consistent action is effective even in the cryptocurrency sector.

In cases of crypto fraud, losses don't have to be permanent: Centralized stablecoins like USDT or USDC can be frozen under certain conditions. This allows stolen funds to be secured and legal action to be effectively prepared.