Here is a quick fix in order to record the income already now.
November 12, 2026
A separate transaction type, and thus our official treatment, is still pending here. If you nevertheless want to record it, the following is to be kept in mind:
A reference on the topic of cashback reads: "The treatment of cashback bonuses in FIAT money is, according to the general view, to be treated as a discount and is not relevant for income tax". https://www.anwalt.de/rechtstipps/cashback-praemien-bei-krypto-kreditkarten-198330.html
It goes on to say there: "The same should therefore also apply to the use of the crypto Visa cards". The question is simply whether this is an acquisition for consideration of an asset. I would personally answer this question with "No" and proceed with the tax report on that basis. Which is consistent with the view of the article. If you need a clarifying binding statement here, you should ask your tax advisor about it.
If no acquisition is assumed, we treat it like a hard fork (quick fix). If, however, you assume an acquisition, then we treat it like an airdrop (because that is how the BMF sees it).