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RE: Ethereum GPU rig that cost me €2.600,-- to build costs €5,-- electricity per day and has revenue €24,-- per day. Is that a business?
Yes, I believe you can include it as a business expense on your taxes if that is what you are asking. I think you can include your internet as well. That is what my accountant told me, but I would double check with your own just to be sure.
In Germany the BAFIN are telling me I am not allowed to offer mining services since the source of crypto needs to be BAFIN approved - idiots. Crypto is a monster come out of the box and nobody is going to get it back in - governments globally have no way to handle all the related taxation issues, unless...