Once your tax calculations are completed and the Finanzamt's tax portal is open, it's time to declare your crypto-related taxes before the July deadline.
Depending on the types of crypto transactions you've engaged in, you may need to fill in Anlage SO, Anlage KAP, Below, we summarize each form and how to report your crypto income correctly.
How to Submit Your Taxes to the Finanzamt
1. Anlage SO (Sonstige Einkünfte – Other Income)
What is Anlage SO?
Anlage SO is used to declare other income that is not classified under capital gains. The majority of private crypto transactions will be reported here, including:
Capital gains and losses from private sales transactions (§ 23 EStG)
Mining, staking, or lending income (if not considered commercial activity under § 15 EStG)
How to Declare Crypto Gains and Losses (§ 23 EStG)
Line 41, Box 108: Write "1" if you've sold any cryptocurrency during the year
Line 42: Enter "Cryptocurrencies"
Line 43: Enter the date of purchase and acquisition, if you've made multiple transactions you can also enter the start and end date of the year01.01.202X to 31.12.202X.
Line 44: Enter the total sum of your selling prices.
Line 45: Enter the total sum of your acquisition costs of the disposed crypto.
Line 46: You can enter any selling expenses here. Note that Divly already includes these in your acquisition costs, and you do not need to add them here as wel.
Line 47: Enter your taxable gains/losses from private sales transactions.
If you exceed the €1000 exemption limit (€600 for tax years 2023 and earlier), the full amount of gains is taxable.
This should be automatically filled in on ELSTER.
Line 54: Enter the value from Line 47 in box 114 or box 115 for spouses
How to Declare Other Income (§ 22 EStG)
Line 10, Box 162: Write "1" if you have to declare staking, lending, mining, or airdrop (rewards) income.
Line 11: Enter the total sum of income from mining, staking, lending, and airdrops. You may consider attaching your Divly report to your declaration and entering "See Appendix" as the type of income. We have agregated multiple types of income for you.
Line 14: Combine lines 11 with 12 and 13 (if you've entered additional income sources)
Some income may be classified as commercial activity (§ 15 EStG) instead of private income. Consult a tax professional if unsure.
Line 16: Sum up your incomes.
2. Anlage KAP (Kapitalerträge – Capital Gains Form)
What is Anlage KAP?
Anlage KAP is used to declare capital income such as dividends, interest, and investment gains. If you engage in margin trading or derivatives (futures, options), you must report your income here.
How to Declare Margin Trading & Derivative Income
Line 19: Enter the total amount of income from derivative contracts
Line 21: Enter the total amount of income from derivative contracts
Line 24: Enter the total sum of realized losses from derivative contracts.
