How does chain.report assess the contribution and the release of assets in a vault?

By transferring tokens or coins into a vault or into a subwallet, no transfer of the economic good to others is carried out. This process is therefore to be equated with a transfer and is thus not taxable.

It should be noted, however, that assets in a vault or in a subwallet are considered separately from one another with regard to the FIFO (First In First Out) algorithm.

The liquidation of a vault should also be considered. In this process, parts of the security deposit (Collateral) are disposed of and retained or auctioned by the exchange. This process constitutes a private disposal of the security deposit (within the meaning of § 23 Abs. 1 Nr. 2 EStG) and is therefore subject to income tax