Germany
No price
A token with no market price on receipt may be taken at 0 €.
Rn. 73 Die Kryptowerte sind mit dem Marktkurs im Zeitpunkt des Erwerbs anzusetzen (vgl. zur Ermittlung des Marktkurses Randnummern 43 und 91). In Fällen, in denen im Zeitpunkt des Erwerbs noch kein Marktkurs ermittelbar ist, wird es nicht beanstandet, wenn die im Rahmen eines Airdrops erhaltenen Kryptowerte mit 0 € angesetzt werden.
Scenario
Arrived with no known origin
1 SOL arrived and nobody said from where: a lot at the arrival's market value, marked as assumed. A token with no price arrives at 0 € and says so.
The history, as typed
| Ref | When | Kind | Amount | Asset | Value | Notes |
|---|---|---|---|---|---|---|
| in | 2024-01-01 | acquisition | 1 | SOL | 100.00 € | arrived, nothing given |
| dust | 2024-01-02 | acquisition | 1000 | SPAM | — | no price; arrived, nothing given |
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 |
|---|---|---|---|---|---|---|---|---|
| in | 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. | |||
| dust | acquisition | 1000 SPAM | cost | 0.00 | lot opened lot dust-0 acquired 2024-01-02 for 0.00 € 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. No price at the time: cost taken as 0 €. |
Per year