Digital assets comprise digital representations of values that are accepted by individuals or legal entities as a means of exchange or payment, and/or serve investment purposes. Digital assets can be transferred, stored and traded electronically – e.g. via a blockchain.
The prerequisite for digital assets is that they are neither issued nor guaranteed by a public body (e.g. central bank), nor do they have the legal status of money in the sense of a currency. In this case, one speaks of e-money or cryptocurrencies.
