Complete Tax Report: Germany

The KoinX tax report for Germany is designed to give you a complete, audit-friendly overview of your crypto activity for the selected financial year. It is structured in line with German tax principles and provides detailed summaries, transaction breakdowns, and classifications based on your selected tax settings.

Sample Report: Complete Tax Report – Germany (opens in a new tab)

Tax Guide: Crypto Tax Guide – Germany (opens in a new tab)

Cover Page

This section summarizes the report’s high-level details and provides context for the figures that follow.

• User details (name, country, reporting currency)
• Report generation date and period covered
• Cost accounting method (FIFO, LIFO, or user choice)
• Report content list
• Disclaimer on usage

Tax Settings and Customizations

Here you can see the country, reporting currency, and calculation method selected, along with any user-specific customizations for handling different types of crypto transactions.

In Germany, the chosen cost method (commonly FIFO) and treatment of specific income types are important for determining whether gains are taxable or exempt under the one-year and ten-year rules.

• Selected country: Germany
• Reporting currency: EUR
• Cost method: FIFO (First In, First Out) unless otherwise stated
• Treatment of airdrops, rewards, crypto-to-crypto trades, derivatives, and income types
• Any custom overrides made by the user

Capital Gains Summary (Short Term and Long Term)

This section provides a summarized view of capital gains generated during the financial year. It consolidates gains and losses arising from asset transfers conducted during the year. It includes:

• Summary of Short Term Capital Gains (STCG)
• Summary of Long Term Capital Gains (LTCG)

Each summary presents:

• Number of transfers
• Sale consideration
• Cost of acquisition
• Fees paid
• Net sales value
• Net cost of acquisition
• Gross profit and loss
• Net gains before and after fees

Summary of Income from Crypto Derivatives

This section provides a consolidated summary of realised profit and loss, interest income, interest expenses, and fees arising from crypto futures and options trading during the financial year. It is divided into Futures and Options, and includes the following line items:

Futures

• Total Realised Futures Profit during the year

  Cumulative profits from all futures trades during the year.

• Total Realised Futures Losses during the year

  Cumulative losses from all futures trades during the year.

• Total Futures turnover during the year

  Calculated as the sum of total realised futures profit and total realised futures losses.

• Total Brokerage Fee paid for Futures Transactions

• Funding Interest Received

• Funding Fees Paid

• Gross Gains from Futures

  Calculated before deducting brokerage fee.

• Net Gains from Futures

  Calculated after deducting brokerage fee.

Options

• Total Realised Options Profit during the year

  Cumulative profits from all options trades during the year.

• Total Realised Options Losses during the year

  Cumulative losses from all options trades during the year.

• Total Options turnover during the year

  Calculated as the sum of total realised options profit and total realised options losses.

• Total Brokerage Fee paid for Options Transactions

• Gross Gains from Options

  Calculated before deducting brokerage fee.

• Net Gains from Options

  Calculated after deducting brokerage fee.

This summary helps consolidate the overall financial outcome of derivatives trading activity and serves as the basis for the detailed transaction-level records shown later in the report.

Other Income and Expense Summary

This section provides a consolidated summary of non-capital-gain income and expenses recorded during the year. It includes:

• Summary of Other Income (Airdrop, Rewards, Staking, Salary, Consultancy, Mining)
• Summary of Other Expenses, Gifts and Donations Given (Margin Interest Paid, Mining Expenses, Donation Made, Consultancy Expense, Miscellaneous Expenses)

Each subsection aggregates values by income or expense type and presents the total amounts for the year.

Year Beginning Balance of Assets

This section shows the coin-wise holdings at the start of the financial year, along with their valuation. For each asset, it includes:

• Asset Name
• Quantity
• Cost
• Value
• Remarks

This report establishes the opening balance used for tracking movements and calculating gains during the year.

Year End Balance of Assets

This section displays the coin-wise holdings remaining at the end of the financial year after all transactions are accounted for.

For each asset, it includes:

• Asset Name
• Quantity
• Cost
• Value
• Remarks

This report helps summarize the closing position of assets for the year.

Capital Gains Transactions

This section provides detailed records of each taxable disposal within the year. Details include acquisition and disposal dates, holding period, cost basis, proceeds, and profit/loss for each transaction. Holding period is key for determining if the gain is taxable.

• Date of acquisition
• Date of disposal
• Quantity disposed
• Cost basis in EUR
• Sale proceeds in EUR
• Profit or loss in EUR

Crypto Derivatives Transactions

This section lists individual futures and options transactions recorded during the year.

For each transaction, it includes:

• Date
• Asset
• Quantity
• Net gains
• Type
• Source

This report provides a detailed view of derivatives activity contributing to the overall derivatives income summary.

Other Income and Expense Transactions

This section lists individual transactions related to staking, lending, mining, and similar income, along with any expenses. Income is recorded based on fair market value at the time of receipt. Expenses are shown if linked to generating the income.

• Date of income/expense
• Description of activity
• Amount in EUR
• Income or expense classification

Asset wise Profit and Loss for the year

This section summarizes profit and loss values on a per-asset basis for the financial year.

For each asset, it includes:

• Asset Name
• Gross profit
• Gross loss
• Net gains

This report provides an asset-level overview of financial performance during the year.

Data Sources

This section lists the exchanges, wallets, and other platforms from which your transaction data was imported. Having a complete and accurate source list is important for audit purposes.

• Exchange/wallet/platform name
• Integration type (API, CSV, manual entry)

Disclaimer

The information in this report is based on your connected data sources and selected tax settings in KoinX. It is provided for your personal records and tax reporting purposes. Always consult a qualified tax advisor before filing. KoinX is not responsible for any errors or omissions in data provided by third-party platforms.