This is what you should keep in mind for tax purposes in the case of a gift.
November 12, 2026
If you gift cryptocurrencies, it is possible that gift tax is incurred. Both for the donor and for the recipient. chain.report does not deal with the Inheritance and Gift Tax Act. Accordingly, there is no treatment and no implementation regarding gift tax. For clarity, you would have to consult your tax advisor here.
In terms of a disposal, chain.report treats a gift of cryptocurrencies as a taxable disposal under EkSt - within the meaning of § 23 Abs. 1 Nr. 2 EStG. You could technically mark the withdrawal as a payment, which likewise corresponds to an analogous disposal.