November 12, 2026
It is possible that you have lost cryptocurrencies in different ways. Lost private keys, hacks, and rug pulls are some of these possibilities.
First, the loss of these tokens / coins must be specified in time and in quantity with a transaction "lost tokens" in chain.report, provided you no longer have any way of accessing the assets,
The corresponding transaction is not treated in chain.report as a taxable disposal, nor is there a possibility of offsetting losses.
Depending on the amount of the loss, we recommend advice from a tax advisor specialized in cryptocurrencies. In particular because the topic has not been conclusively clarified by the Federal Ministry of Finance, and objections can arise with regard to a real loss and proof of it.