{% hint style="warning" %} This article is general information for private individuals and does not replace personalised tax advice. For your specific situation, please consult a Steuerberater. {% endhint %}
In Germany, there is no separate "crypto account declaration" like the French Form 3916. You don't have to report the existence or balance of your wallets or exchange accounts. What you must declare are your taxable income and gains, including those generated abroad.
So the real question is not "Do I have a Binance account?" but: Did I have any taxable crypto events this year?
This article gives you a practical decision guide.
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Step 1 – Did you do anything with your crypto this year?
If, during the tax year, you:
did not sell, swap or spend crypto,
did not receive any rewards (staking, lending, mining, airdrops...),
then you had no realised gains or income.
In that situation, for a private individual:
you generally do not need to fill out Anlage SO just because you are holding crypto,
you are not taxed on unrealised gains, only on disposals and income.
👉 What to do? Keep your Waltio report and exchange/wallet records as documentation (proof of acquisition dates and holdings), but typically there is nothing to enter in Anlage SO. {% endstep %}
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Step 2 – Did you have any disposals or passive income?
If you did trade or earn crypto during the year, you need to look at two categories:
Private sales (§23 EStG) – capital gains
Selling crypto for fiat
Swapping crypto for crypto
Using crypto to pay for goods/services
Selling NFTs
Other income (§22 no. 3 EStG) – passive/reward income
Staking rewards
Lending interest
Mining proceeds (if not already treated as business)
Many airdrops
Similar "reward/compensation" flows
Waltio already splits your activity into these two buckets and shows:
your net §23 gains/losses for the year,
your total §22(3) income for the year.
The next question is: do these amounts actually trigger tax? {% endstep %}
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Step 3 – Check the 3 "safe zones"
Germany has three major mechanisms that can make your crypto effectively tax-free:
12-month holding rule (for disposals)
€1,000 annual exemption for private sales (§23)
€256 annual exemption for other income (§22 no. 3)
Case A – Only disposals after 12 months
If all your disposals this year were of assets held more than 12 months, and you had no other crypto disposals within one year, then these gains are tax-free under §23 EStG.
👉 In practice, many taxpayers in this situation do not fill Anlage SO for these tax-free gains, but keep detailed records (e.g. Waltio report) in case the Finanzamt asks for proof of holding periods.
Case B – Short-term disposals, but net §23 gain ≤ €1,000
If you did sell or swap crypto within 12 months, you look at your net private sales result (§23) for the year:
Net §23 = all §23 gains – all §23 losses (crypto, metals, FX, etc.)
If your net gain from all private sales is €1,000 or less → the gain is fully tax-exempt (Freigrenze)
If above €1,000 → the entire net gain becomes taxable
{% hint style="warning" %} Crypto held more than 12 months is already tax-free and does not count towards the €1,000. Waltio knows your crypto §23 result, but not other private sales you might have (e.g. gold). {% endhint %}
👉 If your total §23 net gain (including non-crypto) clearly stays below €1,000, then these gains are not taxable. Some taxpayers still choose to report them in Anlage SO for transparency, while keeping their reports ready if the Finanzamt asks.
Case C – Passive income (§22) but total ≤ €256
For staking, lending, mining, airdrops & similar, German law provides a €256 annual Freigrenze for §22 no. 3 income:
If your total §22(3) income (crypto + non-crypto) is €256 or less, it is not taxed
If the total exceeds €256, the full amount is taxable (not just the excess)
Waltio shows your crypto §22 total, but does not know about any other §22(3) income you might have. {% endstep %}
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Step 4 – When do I clearly need to fill Anlage SO?
In practice, you clearly need to complete Anlage SO (and use your Waltio report) when:
You had crypto disposals within 12 months and your overall net §23 gain (including non-crypto private sales) exceeds €1,000, and/or
You had passive crypto income (§22) and your total §22(3) income (crypto + other) exceeds €256
In those cases:
Use the §23 amounts from Waltio in the crypto section of Anlage SO (private sales)
Use the §22 totals in the "Leistungen" section of Anlage SO (other income)
Attach your Waltio report as a "gesonderte Aufstellung" to explain how the totals were calculated (as required by the BMF guidance on crypto reports) {% endstep %} {% endstepper %}
💡 So... do I actually need to file anything?
You will usually not need to enter anything for crypto in your German tax return if all the following apply:
You did not sell, swap or spend crypto during the year, and
You did not receive any staking/lending/mining/airdrop rewards
Or:
All your disposals were after 12 months, and
Your net §23 result (including any other private sales) is ≤ €1,000, and
Your total §22 no. 3 income (crypto + non-crypto) is ≤ €256
In every other case, you should expect to use Anlage SO and your Waltio report to declare your taxable gains and income.
Waltio cannot give binding advice on whether you "have to" file in your exact situation, but we:
Calculate your crypto gains and §22 income under German rules
Show you clearly which amounts are taxable and which are exempt
Structure your report so it can be used as the required separate schedule (gesonderte Aufstellung) for the Finanzamt