[arcticbull]

The risk is in holding it for any length of time due to its wild fluctuations and the fact seller taxes are due based on the amount of the purchase at the time it happens, not when the crypto converts to fiat. If they convert it to fiat via payment gateway crypto barely factors into this for them doesn't it? If there was a gateway that accepted goats and gave sellers cash, I mean, it doesn't really matter to the seller. They never see the goats anyways.

Re: the streamer, I don't think you're doing the math right. With a 0.4% + $1.26 transaction fee, PayPal's 3% would break even at ~$45. Whether they buyer or the seller pay the fee is irrelevant, the fee is paid. Either the buyer asks for more or the seller sends less, the net is the same. The difference here is fixed vs. percentage fee payment which reaches a break-even point pretty high up there for most purchases.

I based my tax treatment implications on this article: https://www.bna.com/germany-reaffirms-crypto-n73014476891/ ("But when the digital currency is used as a means of payment, or when it’s exchanged or sold, it will be exempt from Germany’s 19 percent VAT.") but I guess the capital gains still need to be paid?

The alts have even more risk due to their even more wild fluctuations and dreadful past performance.