Germany
Own-wallet moves
A transfer between your own wallets or accounts is no disposal; the lot keeps its date and cost, and the move is documented.
Rn. 62 Es gilt eine walletbezogene Betrachtung. Innerhalb einer Wallet ist die gewählte Methode bis zur vollständigen Veräußerung aller Kryptowerte einer Handelsbezeichnung in dieser Wallet beizubehalten. Nach einer vollständigen Veräußerung der in der Wallet vorhandenen Kryptowerte einer Handelsbezeichnung und anschließendem Neuerwerb von Kryptowerten dieser Handelsbezeichnung kann die Methode gewechselt werden (Wahlrecht). Beim Halten von Kryptowerten mit abweichenden Handelsbezeichnungen über eine Wallet besteht jeweils ein gesondertes Wahlrecht.
Rn. 103 Abhängig von der Komplexität und der Anzahl der Vorgänge können die Darstellungen der Steuerpflichtigen nach Randnummer 102 darüber hinaus z. B. folgende Unterlagen und Daten sowie die dazugehörigen Belege umfassen und fehlende Angaben von den Finanzämtern angefordert werden:
Scenario 3 of 7
Two lots moved at once
2 SOL from two lots move to wallet b, which holds a lot of its own from February: the sale there takes a's January lot first, then b's own, and a's March lot stays.
The history, as typed
| Ref | Wallet | When | Kind | Amount | Asset | Value | Notes |
|---|---|---|---|---|---|---|---|
| buy1 | a | 2024-01-01 | acquisition | 1 | SOL | 100.00 € | |
| buy2 | a | 2024-03-01 | acquisition | 1 | SOL | 200.00 € | |
| buyb | b | 2024-02-01 | acquisition | 1 | SOL | 150.00 € | |
| mv | a | 2024-06-01 | transfer | 2 | SOL | 400.00 € | left, nothing received; answered: own-transfer |
| mv | b | 2024-06-01 | acquisition | 2 | SOL | 400.00 € | arrived, nothing given; answered: own-transfer |
| sell | b | 2024-09-01 | disposal | 2 | SOL | 500.00 € |
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 | Wallet | Kind | Amount | Treatment | Cost | Proceeds | Fee | Result | Rules |
|---|---|---|---|---|---|---|---|---|---|
| buy1 | a | acquisition | 1 SOL | cost | 100.00 | lot opened lot buy1-0 acquired 2024-01-01 for 100.00 € | |||
| buyb | b | acquisition | 1 SOL | cost | 150.00 | lot opened lot buyb-0 acquired 2024-02-01 for 150.00 € | |||
| buy2 | a | acquisition | 1 SOL | cost | 200.00 | lot opened lot buy2-0 acquired 2024-03-01 for 200.00 € | |||
| mv | a | transfer | 2 SOL | moved | 300.00 | no disposal 1 from buy1, acquired 2024-01-01 for 100.00 € 1 from buy2, acquired 2024-03-01 for 200.00 € | |||
| mv | b | acquisition | 2 SOL | moved | 300.00 | lots came along 1 SOL from buy1-0 in a, acquired 2024-01-01 for 100.00 € 1 SOL from buy2-0 in a, acquired 2024-03-01 for 200.00 € | |||
| sell | b | disposal | 2 SOL | taxable | 250.00 | 500.00 | +250.00 € taxable 1 from buy1-0 via a, acquired 2024-01-01 for 100.00 €, held 244 days 1 from buyb, acquired 2024-02-01 for 150.00 €, held 213 days |
Per year