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The 30 best results for "Annex SO"

Seite · as at 08/2026
Crypto Tax Advisor in Germany — English-Speaking

… ? Four starting points, four direct routes. For anything else, use the quick check below. Annex SO I need to file my German crypto tax return Exchange and wallet data, holding period, exemption limits, a return ready to …
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Seite
Crypto Tax Advisor in Germany for English Speakers

… that can be followed. We show you which method holds in your case. 3A return ready to fileAnnex SO and, where needed, further annexes: complete, with the derivation of every item. 4Evidence that holdsDocumentation that a …
/en/crypto-tax-advisor-germany/
Article
Which Crypto Tax Software Holds Up in a German Tax Audit?

GoBD Article · Legal position 10/2026 Which crypto tax software holds up in a German tax audit? There is no certification. What matters is whether you can show a traceable chain from the raw data to your tax return. The …
/en/knowledge/crypto-tax-software-audit/
Seite
FAQ: German Crypto Tax Questions Answered

… eported in? Private disposals and income from staking, lending, mining and airdrops go in Annex SO, in different sections. Annex SO shows totals; the detailed list is attached or provided on request. See Annex SO explain …
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Service
Compliance Review of Crypto Tax Software

GoBD Service · for providers and users Compliance review of crypto tax software A tax report is worth something only once it survives an audit. We review whether your program calculates what it is supposed to calculate …
/en/services/software-compliance-review/
Service
Implementing German Tax Rules in Crypto Software

Framework Service · for software providers Implementing German tax rules in software A tax program is only as good as the rule set behind it. We develop that rule set for the German taxation of crypto assets — from the …
/en/services/software-development-support/
Article
EU Sanctions Against 14 Crypto Exchanges: Criminal Liability under Section 18 AWG

… ouncil Decision (CFSP) 2026/1849. The 14 platforms at a glance The governing provision is Annex VIII of Regulation (EU) 2026/1848, which supplements Part A of Annex XLV to Regulation (EU) No 833/2014. That part of the an …
/en/knowledge/eu-sanctions-crypto-exchanges/
Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… lump sum Bank withholds taxshould not; in practice sometimes doesyesusually no Return formAnnex SOAnnex KAPAnnex KAP-INV Legal sources Administration: Finance Ministry circular of 6 March 2025 on the income taxation of c …
/en/knowledge/crypto-etp-spot-or-etf/
Article
Anlage SO Explained: Declaring Crypto in Germany

Anlage SO Article · Legal position 08/2026 Anlage SO explained Crypto does not have its own German tax form. It is spread across several, and putting an entry in the wrong one changes the tax rate, the exemption limit a …
/en/knowledge/anlage-so-explained/
Service
Source of Funds Evidence for Crypto: Bank Checklist

AML Service · Legal position 08/2026 Source of funds evidence for crypto assets The payment has arrived, and the bank asks a single question: where did the money come from? Between that question and a frozen account the …
/en/services/source-of-funds/
Country
Indonesia (Bali): Crypto Taxes When Leaving Germany

… n comparison, €21,204 Art. 7(2) of Minister of Finance Regulation No. 18/PMK.03/2021 with Annex II (catalog of eligible specialist professions): territorial regime for qualified foreign professionals Art. 4(1a) of the In …
/en/indonesia/
Article
Response to the Draft Bill on Crypto Taxation: Measure First, Then Decide

… es no alternative ("Alternatives: none"). Thirteen requests, from a special evaluation of Annex SO to a statutory review after three years. The core message in three steps The statement is about even enforcement. It is w …
/en/knowledge/response-draft-bill-crypto/
Country
Portugal: Crypto Taxes When Leaving Germany

… y G with an acquisition value of zero on sale (opposing view). Declaration: Modelo 3 with Annex G (under 365 days) or G1 (365 days or longer, subject to declaration but tax-free); deadline generally between April and Jun …
/en/portugal/
Service
Moving to Dubai with Crypto: German Tax Advisor

… w then applies depends on the individual case. Dubai will normally pass the tariff comparison of section 2(2) AStG, because individuals pay no income tax there. If you keep substantial economic interests in Germany, exte …
/en/services/moving-to-dubai-crypto/
Seite
Contact: English-Speaking Crypto Tax Advisor near Berlin

… just outside Berlin. Clients are advised throughout Germany and digitally — a visit in person is possible but rarely necessary. Plan a route See our expertise This link opens a third-party map service. No map is embedded …
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Article
Inheriting and Gifting Crypto Assets in Germany

… nd the inheritance tax is measured accordingly. Six months later — the heirs have not yet sold, because the estate has not been distributed — the same holding stands at 400,000 euros. The tax stays. There is no correctio …
/en/knowledge/inheritance-and-gifts/
Article
Airdrops and German Income Tax: Taxable or Not?

… documentation. Note: allocations outside the scope belong in the return too — with the reasoning disclosed. The test: what counts as a supply This is where the real dispute lies — and it is more fundamental than most wri …
/en/knowledge/airdrops/
Article
Draft Bill on a Flat Tax for Crypto: Cabinet to Decide on 14 October

… l "reforming the taxation of certain crypto assets held privately." States and industry associations may comment until 6 October; the cabinet is due to decide on 14 October 2026. This article assesses the statutory text, …
/en/knowledge/draft-bill-crypto-flat-tax/
Article
DeFi and German Income Tax: Sec. 20, Sec. 22 no 3 — or a Fund?

… that case. For vaults and index tokens, applying the Investment Tax Act is defensible and sometimes close to obvious. Note: where it applies, the one-year holding period in section 23 EStG disappears entirely. The advanc …
/en/knowledge/defi-taxation/
Country checklist
Leaving Germany with Bitcoin to Portugal: Checklist

… arries over to the new asset. Note in the destination country. Declaration: Modelo 3 with Annex G (under 365 days) or G1 (365 days or longer, subject to declaration but tax-free); deadline generally between April and Jun …
/en/portugal/checklist/
Article
Appeals, Limitation and the Surcharge under Section 398a AO

… te can hardly be classified as intentionally evaded — which reduces the base. The same reasoning bears on the assessment period: without intent or recklessness, no extended period. How the surcharge arises With larger am …
/en/knowledge/limitation-and-surcharge/
Service
A Letter from the German Tax Office About Crypto

… confining the answer to the subject matter. 04 Letting the deadline pass Silence does not solve it. It leads to an estimate under section 162 of the Fiscal Code, regularly with acquisition cost of zero. An extension is a …
/en/services/tax-investigation/
Service
Crypto Tax Return in Germany, Prepared for You

… ey were yours. The disposal sequence must be chosen, recorded and applied consistently. A software report is a calculation, not evidence. Its settings must be disclosed. Note: declare losses even where no tax is due, or …
/en/services/crypto-tax-return/
Article
Leaving Germany with Crypto: 18 Destination Countries Compared

… tion 2 of the Foreign Tax Act (AStG), and how does a special regime play in. The overview sorts 18 countries into three groups. The essentials The classification follows the tariff comparison in section 2(2) AStG, not th …
/en/knowledge/destination-countries-crypto/
Seite
Legal Notice | Bitcoin-Tax – Steger Consulting

… tungsgesellschaft mbH Germany Managing director Matthias Steger, German certified tax advisor (Steuerberater) Contact Phone: Email: Register and VAT Commercial register: Local Court of , VAT identification number under s …
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Article
Wallet-by-Wallet Computation: Is It Really Mandatory?

… on. Where that cannot be carried out, the units of a trading name acquired first count as sold for the holding period, and the average method applies for determining value. For simplicity it may also be assumed for value …
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Article
Deductible Costs with Crypto Assets in Germany

… ncome and entirely blocked against another. Anyone entering costs into the return without sorting them either gives up deductions or invites a reduction. The essentials Under section 23 EStG only costs connected with the …
/en/knowledge/deductible-costs/
Article
The One-Year Crypto Holding Period in Germany

… quences Within twelve months, the gain is added to your other income and taxed at your personal rate — up to 45 per cent plus the solidarity surcharge, and church tax where applicable. That is materially worse than the f …
/en/knowledge/holding-period/
Article
Leaving Germany with Crypto: Checklists for Timeline, Evidence and Documentation

… a destination country and use the relevant country profile as a starting point for an advisory conversation. Engage a tax advisor — ideally both for Germany and for the destination country, best coordinated with each oth …
/en/knowledge/emigration-checklist-crypto/
Article
Leaving Germany with Crypto: Extended Tax Liability (Section 2 AStG)

… e Foreign Tax Act (AStG) can continue for ten years. This is the test, step by step, with sources. The essentials Leaving Germany does not by itself trigger German tax on crypto held as private assets. It is different fo …
/en/knowledge/leaving-germany-crypto-extended-tax-liability/