📝 Description
This guide explains step by step how to declare your crypto capital gains and passive income in Germany — both online via ELSTER and on the paper form Anlage SO.
⚠️ Warnings
Trading exemption: If your net gain from selling cryptocurrencies is ≤ €1,000, it is tax-free.
Passive income exemption: If your passive income (staking, mining, etc.) is ≤ €256, it is tax-free. If this threshold is exceeded, the entire amount becomes taxable (this is a Freigrenze, not an allowance).
Holding period rule: Cryptocurrencies held for more than 12 months are tax-free upon sale.
Make sure your Waltio report is generated before submitting your declaration — the Finanzamt may request it.
Virtual Tax Guide (ELSTER)
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Declare capital gains
{% stepper %} {% step %} Go to elster.de.
Click on "Formulare & Leistungen" (Forms & Services).
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{% step %} Click on "Alle Formulare" (All Forms).
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{% step %} Select the income tax declaration (Einkommensteuer).
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{% step %} Choose your fiscal year.
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{% step %} Check your tax number (Steuernummer) on the first page, then click "Nächste Seite" (Next page) or "Speichern und Fortfahren" (Save and continue).
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{% step %} Open the left-side menu and click on "Anlagen hinzufügen / entfernen" (Add/remove annexes).
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{% step %} Select ANLAGE SO (for cryptocurrencies). If you have other income to declare, you can select additional forms. Confirm your selection.
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{% step %} In the new left-side menu, click on "Anlage SO". Go to Section 11 — Private Veräußerungsgeschäfte (Private sales transactions).
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{% step %} Click the blue "+" on the line "Einheiten virtueller Währungen und/oder sonstige Token" (Units of virtual currencies and/or other tokens).
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{% step %} Fill in the following fields:
Zeile 45: Check to confirm income from selling cryptocurrencies.
Zeile 46: Indicate the nature of the asset — enter "siehe Anlage" (see attachment) if you are attaching the Waltio report.
Zeile 47 (Anschaffungs- & Veräußerungsdatum): 01/01 / 31/12 of the fiscal year.
Zeile 48 (Veräußerungspreis): Total sale proceeds (in EUR).
Zeile 49 (Anschaffungskosten): Total acquisition cost (in EUR, fees included).
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{% step %} Click "Eintrag übernehmen" (Save entry).
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{% step %} A summary appears with the calculated net gain. The entry "1. Krypto" shows the difference between your selling price and purchase price.
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👉 Checking Zeile 45 officially confirms to the tax authorities that you have earned income from selling cryptocurrencies. The calculation of this gain must be detailed in a separate attachment — this is precisely the role of the Waltio report. {% endstep %}
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Declare passive income (optional)
If you have earned passive crypto income (staking, mining, etc.):
{% stepper %} {% step %} Go back to Anlage SO in the left-side menu. Navigate to Section 8 — Leistungen (Benefits).
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{% step %} Click the blue pen icon next to your name.
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{% step %} Fill in the following fields:
Zeile 14: Check to confirm passive income from cryptocurrencies.
Zeile 15 — Einnahmen im Zusammenhang mit Kryptowerten: Indicate the type (e.g. "Staking", "Mining" or "siehe Anlage"). Betrag: Enter the total gross value in EUR at the time of receipt of the tokens.
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{% step %} If you need to separate several types of passive income, click "+ Weitere Daten hinzufügen" (Add more data). Then click "Eintrag übernehmen" to save.
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Review and submission
Once all data has been entered, click the "Prüfen" (Check) tab.
The green message "Es sind keine Fehler vorhanden" (No errors found) confirms that the return is ready to be submitted. The "Steuerberechnung (vorläufig)" section provides an estimate of the amount to be paid or received.
Final step: click the "Versenden des Formulars" (Submit form) tab to submit the declaration. {% endstep %} {% endstepper %}
Paper Tax Declaration (Anlage SO)
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Declare capital gains
{% stepper %} {% step %} Open the Anlage SO form.
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{% step %} Go to the section Virtuelle Währungen / sonstige Token.
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{% step %} Fill in the following fields:
Zeile 42-43 — Beschreibung: "siehe Anlage" (see attachment — refers to the detailed report for each sale). Anschaffungs- & Veräußerungsdatum: 01/01 and 31/12 of the fiscal year.
Zeile 44: Total sale proceeds (in EUR).
Zeile 45: Acquisition cost (in EUR).
Zeile 46: Fees/costs related to the sale.
Zeile 47: Automatic calculation: Total gain or loss = Zeile 44 – Zeile 45 – Zeile 46.
👉 This step requires you to provide a detailed table as an attachment, breaking down the gain/loss calculation per transaction. The tax authorities want to verify: purchase date (to check the 12-month rule), sale date, purchase price, sale price, fees, and the method used (FIFO/average cost per wallet). {% endstep %}
{% step %} Complete the final lines:
Zeile 54: Final gain/loss (re-entered).
Zeile 55: Total final gain/loss.
This total determines whether you are above or below the €1,000 exemption threshold. {% endstep %} {% endstepper %} {% endstep %}
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Declare passive income
{% stepper %} {% step %} Open the Leistungen (Benefits) section in the same Anlage SO form.
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{% step %} Fill in the following fields:
Zeile 10: Enter "1" in fields 162 and 163.
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Zeile 11: Enter "siehe Anlage" and the total gross amount in EUR of all passive crypto income — valuation at market price on the day of receipt.
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Zeile 14: Automatic sum of Zeilen 11 to 13 (total revenue).
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Zeile 15: All costs related to this income (electricity for mining, equipment depreciation, platform fees).
Zeile 16: Result: Zeile 14 – Zeile 15 = taxable net income per §22 No. 3 EStG.
👉 If Zeile 16 (net income) is ≤ €256, no tax is due and declaration is not mandatory. If the amount exceeds €256, the entire amount becomes taxable (Freigrenze, not an allowance). {% endstep %} {% endstepper %} {% endstep %} {% endstepper %}
💡 Additional Information
Make sure your Waltio report is generated before submitting your declaration. This report serves as the detailed attachment for the tax authorities.
Trading exemption: Full exemption if net gain is ≤ €1,000.
Passive income exemption: Full exemption if amount is ≤ €256.