How does chain.report assess income from hard forks for tax purposes?

A hard fork is the split of a blockchain on the basis of an old blockchain. In this process, new coins or tokens often arise that arrive in your existing wallet at the time of the hard fork.

This income from hard forks does not constitute an acquisition within the meaning of § 23 Abs. 1 Nr. 2 EStG and likewise does not constitute other income within the meaning of § 22 Nr. 3 EStG.

It follows that both the income from hard forks and their later disposal are not taxable.