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 5 of 7
A moved lot keeps what it rested on
One of the two lots that moved had arrived from nowhere: the arrival in b says so, worded as inherited, and the other lot is clean.
The history, as typed
| Ref | Wallet | When | Kind | Amount | Asset | Value | Notes |
|---|---|---|---|---|---|---|---|
| in | a | 2024-01-01 | acquisition | 1 | SOL | 100.00 € | arrived, nothing given |
| buy | a | 2024-02-01 | acquisition | 1 | SOL | 100.00 € | |
| mv | a | 2024-06-01 | transfer | 2 | SOL | 260.00 € | left, nothing received; answered: own-transfer |
| mv | b | 2024-06-01 | acquisition | 2 | SOL | 260.00 € | arrived, nothing given; answered: own-transfer |
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 |
|---|---|---|---|---|---|---|---|---|---|
| in | a | acquisition | 1 SOL | cost | 100.00 | lot opened lot in-0 acquired 2024-01-01 for 100.00 € Arrived with no known origin: cost and date taken from the arrival at market value. If it was bought elsewhere or moved from another wallet of yours, the true date and cost replace them. | |||
| buy | a | acquisition | 1 SOL | cost | 100.00 | lot opened lot buy-0 acquired 2024-02-01 for 100.00 € | |||
| mv | a | transfer | 2 SOL | moved | 200.00 | no disposal 1 from in, acquired 2024-01-01 for 100.00 € 1 from buy, acquired 2024-02-01 for 100.00 € 1 of the 2 lots used: Arrived with no known origin: cost and date taken from the arrival at market value. If it was bought elsewhere or moved from another wallet of yours, the true date and cost replace them. | |||
| mv | b | acquisition | 2 SOL | moved | 200.00 | lots came along 1 SOL from in-0 in a, acquired 2024-01-01 for 100.00 € 1 SOL from buy-0 in a, acquired 2024-02-01 for 100.00 € 1 of the 2 lots it came from: Arrived with no known origin: cost and date taken from the arrival at market value. If it was bought elsewhere or moved from another wallet of yours, the true date and cost replace them. |
Per year