Germany
Cost
The cost of what was received is the market value of what was given, plus the fees paid to acquire it.
Rn. 59 Der Marktkurs der hingegebenen Kryptowerte – zuzüglich eventuell gezahlter Anschaffungsnebenkosten – stellt zugleich die Anschaffungskosten der erhaltenen Kryptowerte dar. Die im Zusammenhang mit der Veräußerung aufgewendeten Transaktionsgebühren sind als Werbungskosten zu berücksichtigen.
Rn. 43 Die Anschaffungskosten entsprechen dem Marktkurs im Zeitpunkt der Anschaffung der Kryptowerte (Ableitung aus § 6 Absatz 6 Satz 1 EStG). Als Marktkurs kann der Kurs einer Handelsplattform (z. B. Börse Stuttgart Digital Exchange, Kraken, Coinbase und Bitpanda) oder einer webbasierten Liste (z. B. https://www.coinmarketcap.com/de und https://www.coingecko.com/de) angesetzt werden. Zur Nichtbeanstandung des Ansatzes eines Tageskurses anstelle des Kurses im Zeitpunkt der Anschaffung siehe Randnummer 91.
Scenario 3 of 4
Bought in a presale, paid in a send of its own
0.1 SOL left on its own in the morning and 200,000 PAIN arrived from someone else that afternoon, with no price anywhere. The user said they paid for the PAIN with that send: the SOL is disposed of at its 20 € and the PAIN lot costs those 20 €, acquired when it arrived. No income, and nothing assumed.
The history, as typed
| Ref | When | Kind | Amount | Asset | Value | Notes |
|---|---|---|---|---|---|---|
| buy | 2025-01-10 | acquisition | 1 | SOL | 180.00 € | |
| pay | 2025-02-04 06:01 UTC | disposal | 0.1 | SOL | 20.00 € | left, nothing received; answered: paid-for |
| pain | 2025-02-04 13:28 UTC | acquisition | 200000 | PAIN | — | no price; arrived, nothing given; answered: purchase-paid |
What the rules made of it
One row per event, in the order the engine read them. The rules each row cites link to their pages; the one this page is about is filled in.
| Ref | Kind | Amount | Treatment | Cost | Proceeds | Fee | Result | Rules |
|---|---|---|---|---|---|---|---|---|
| buy | acquisition | 1 SOL | cost | 180.00 | lot opened lot buy-0 acquired 2025-01-10 for 180.00 € | |||
| pay | disposal | 0.1 SOL | taxable | 18.00 | 20.00 | +2.00 € taxable 0.1 from buy, acquired 2025-01-10 for 18.00 €, held 25 days | ||
| pain | acquisition | 200000 PAIN | cost | 20.00 | lot opened lot pain-0 acquired 2025-02-04 for 20.00 € |
Per year