This is how chain.report assesses your staking income for tax purposes.
November 12, 2026
Staking income is subject to income tax as staking income within the meaning of § 22 Nr. 3 EStG, provided that no commercial activity is assumed. Private use is assumed in the following.
Staking income can accordingly not be offset against losses from private disposals within the meaning of § 23 Abs. 1 Nr. 2 EStG.
We determine the tax-relevant gain using the current market value of the coins. This is also used as the purchase price for a later FIFO calculation. If tokens are in a staking process, they are treated separately from other assets with regard to the FIFO (First In First Out) algorithm.
In accordance with the current letter of the Federal Ministry of Finance (BMF, May 2022), there is no extension of the holding period of the staking deposit when it is contributed to the staking process.