This is how airdrops are assessed for tax purposes in chain.report.
November 12, 2026
An airdrop is a gift that you can receive, for example, from a crypto exchange.
You can record such income in chain.report as an airdrop, provided that there is no exchange of services within the meaning of § 23 Abs. 1 Nr. 2 EStG. You should therefore not have provided any consideration for this, such as signing up for a newsletter.
Since the Federal Ministry of Finance (BMF), according to its letter of May 2022, sees an acquisition in the inflow, the later disposal of airdrop income is taxable within the meaning of § 23 Abs. 1 Nr. 2 EStG.