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The 30 best results for "staking"

Article · as at 10/2026
Staking and lending rewards in Germany: when are they taxed?

Sec. 11, 22 no. 3 EStG Article · as at 10/2026 Staking and lending rewards: when are they received for German tax? If you live in Germany and earn staking or lending rewards on privately held crypto, the rewards are "ot …
/en/knowledge/staking-lending-rewards-timing/
Service
Staking, Lending and DeFi: German Tax Treatment

Sec. 22 no 3 Service · Legal position 08/2026 Staking, lending and DeFi in a German return This is where standard software fails most often, and where the largest deviations arise — in both directions. We assess each ev …
/en/services/staking-lending-defi/
Seite · as at 08/2026
Crypto Tax Advisor in Germany — English-Speaking

… nth period€18,400 Wallet transfer booked as a sale. Not a disposal — tax base overstated. Staking rewards, other income€0 2025 inflow not recorded. Sec. 22 no. 3 EStG, €256 limit exceeded. Held > 12 months, tax free€64,9 …
/en/
Article
Anlage SO Explained: Declaring Crypto in Germany

… sals of privately held crypto: Anlage SO, private disposal transactions, section 23 EStG. Staking, lending and airdrops with a service element: Anlage SO, services, section 22 no 3. The two sections have different exempt …
/en/knowledge/anlage-so-explained/
Seite
Crypto Tax Advisor in Germany for English Speakers

… figure in English before anything is submitted. Residents and expats: crypto tax return, staking, lending and DeFi Moving to Germany: what to secure before and after arrival Leaving Germany: exit rules Letter from the t …
/en/crypto-tax-advisor-germany/
Seite
FAQ: German Crypto Tax Questions Answered

… ed. Which part of the tax return is crypto reported 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 …
/en/faq/
Article
The German Ministry Circular on Crypto Assets and Its Consequences

… ading volume; the tax office expressly did not tax them and assessed only the income from staking and claiming under section 22 no 3 EStG. Tier 2 The middle case — in dispute The most common case in practice and the most …
/en/knowledge/bmf-circular/
Article
Airdrops and German Income Tax: Taxable or Not?

… ghest is uncontroversially within the scope. The threshold is 256 euros a year and covers staking and lending income as well. Entering 0 euros is only a non-objection and presupposes documentation. Note: allocations outs …
/en/knowledge/airdrops/
Article
DeFi and German Income Tax: Sec. 20, Sec. 22 no 3 — or a Fund?

… — other income from supplies. The residual category under which the tax authorities place staking and lending income. Threshold of 256 euros. Section 20 EStG — investment income. A separate flat rate, but no deduction of …
/en/knowledge/defi-taxation/
Article
Offsetting Crypto Losses in Germany: Pools, Carry-Back, Limits

… the one-year period only gains from private disposals one year unlimited Sec. 22 no 3 EStGstaking, lending, airdrops only surpluses from supplies of the same kind one year unlimited Sec. 20 EStGderivatives, certain produ …
/en/knowledge/offsetting-losses/
Article
Deductible Costs with Crypto Assets in Germany

… gs to. Everything else follows from that. Sec. 22 no 3 Other income: the widest deduction Staking, lending, airdrops. Here the general rules in section 9 EStG apply: what is deductible is whatever is occasioned by the ea …
/en/knowledge/deductible-costs/
Article
The One-Year Crypto Holding Period in Germany

… predecessor's acquisition — you step into their shoes Sec. 23(1) s. 3 EStG Received from staking or lending Time of receipt; for convenience the moment of claiming into the wallet Rn. 48a The third row is worth more tha …
/en/knowledge/holding-period/
Article
Leaving Germany with Crypto: Extended Tax Liability (Section 2 AStG)

… ore you move to a low-tax country, a sale inside the one-year period, ongoing income from staking and lending, and your holdings on 1 January should be reviewed separately. On the types of income: circular of 6 March 202 …
/en/knowledge/leaving-germany-crypto-extended-tax-liability/
Article
Inheriting and Gifting Crypto Assets in Germany

… ion comes into question. Our expert opinions Locked holdings. Vesting, lock-ups or bonded staking positions are not freely available on the valuation date. Whether and how that reduces value is a question of the individu …
/en/knowledge/inheritance-and-gifts/
Article
Wallet-by-Wallet Computation: Is It Really Mandatory?

… e purposes, separate evidence Anyone keeping a trading holding, a long-term holding and a staking holding at different addresses from the outset has the clearer schedule in an audit. The separation paragraph 62 requires …
/en/knowledge/wallet-by-wallet/
Article
DAC 8: What the German Tax Office Will Receive

… actors is meant to avoid double reporting. The explanatory memorandum counts providers of staking and lending among the operators. Only crypto assets usable for payment or investment purposes are reportable. Digital cent …
/en/knowledge/dac8-reporting/
Article
A Model Notice of Appeal for German Crypto Cases

… l sequence Which methods are permissible within a wallet FG Berlin-Brandenburg4 V 4039/26 Staking accrual Whether unclaimed rewards count as accrued at the end of the year unresolved so far Estimates Acquisition costs en …
/en/knowledge/model-appeal/
Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… sumes the same for crypto. Payments by the issuer during the term, such as passed-through staking rewards: other income under section 22 no. 3 EStG, valued when received. When section 20 EStG applies: a capital claim, li …
/en/knowledge/crypto-etp-spot-or-etf/
Country
Cyprus: Crypto Taxes When Leaving Germany

… e. Standard rate on crypto gains: 8 % substitute tax on disposals (since 1 January 2026); staking, lending, mining income: progressive income tax up to 35 %. Classification under § 2 AStG: No. The general burden comparis …
/en/cyprus/
Country
Poland: Crypto Taxes When Leaving Germany

… 2020, permanently exempt from the tax on civil-law transactions (otherwise 1 %). Mining, staking: Income isn't taxed on receipt, only when converted into fiat money or used for payment; for staking, however, the legal p …
/en/poland/
Country
Italy: Crypto Taxes When Leaving Germany

… racteristics and functions; otherwise irrelevant, and the coin takes over the book value. Staking: According to the tax administration's Circolare n. 30/E (27 October 2023), investment income (compensation for locking up …
/en/italy/
Service
Trade or Private Asset Management with Crypto

… extended deduction for five assessment periods. Applied to crypto assets: no trading, no staking and no sale is needed. Holding a position with a view to appreciation may already suffice. DecisionBFH, judgment of 24 Jul …
/en/services/trade-or-private-assets/
Country
Austria: Crypto Taxes When Leaving Germany

… gainst other income. Exchange: Crypto-for-crypto isn't a realization and triggers no tax. Staking, airdrops, hard forks: Genuine consensus staking, airdrops and hard forks aren't taxed on receipt (acquisition value of ze …
/en/austria/
Country
Portugal: Crypto Taxes When Leaving Germany

… to-to-crypto exchanges are tax-neutral; the holding period carries over to the new asset. Staking: Less clear-cut. Rewards paid in crypto assets count, in the prevailing view, as an addition to Category G and are taxed o …
/en/portugal/
Country
Spain: Crypto Taxes When Leaving Germany

… and declaration duties generally apply; IAE registration for services to third parties). Staking, liquidity mining, hard forks: The Spanish tax administration generally treats classic staking income as investment income …
/en/spain/
Country
United Arab Emirates: Crypto Taxes When Leaving Germany

… ypto gains, regardless of holding period, trading frequency, or size of the gain. Mining, staking, lending, liquidity mining, airdrops, hard forks: Since no income tax is levied on individuals, the income stays untaxed, …
/en/uae/
Country
Vietnam: Crypto Taxes When Leaving Germany

… acquisition cost plays no role, and the tax applies even when selling at a loss. Mining, staking, liquidity mining, airdrops, hard-fork tokens: receipts with no counter-transaction don't trigger the 0.1%. Circular 32/20 …
/en/vietnam/
Service
Mining and Node Operation: German Tax Treatment

… obtaining data for your own tax return Assess separatelynode with a share of rewards or a staking function Assess separatelyrunning nodes for others for a fee The line shifts as soon as the node produces income — as a va …
/en/services/mining-and-nodes/
Service
Source of Funds Evidence for Crypto: Bank Checklist

… Link 3 What happened in between?Purchases, exchanges, transfers between your own wallets, staking, DeFi. Every movement that changed the holding has to be attributable — including those that triggered no tax at all. Link …
/en/services/source-of-funds/
Checklist
Leaving Germany to Cyprus: What Should My Tax Adviser Point Out?

… ms. Standard rate on crypto gains 8 % substitute tax on disposals (since 1 January 2026); staking, lending, mining income: progressive income tax up to 35 %. Which type of income applies to your transactions determines t …
/en/adviser-checklist/cyprus/