German tax knowledge

How to fill Annex SO crypto assets: lines 45 to 58

Last reviewed: August 31, 2026

From tax year 2025, private crypto disposals sit in the “Kryptowerte” section of Annex SO, from line 45. Those are disposals inside the one-year holding period under section 23 EStG: a sale for euro, a swap into another coin, paying with crypto. In chain.report that is Private disposals (short term). The full path, including services and KAP, is in how to enter crypto on the tax return.

The facts in brief
Section	Crypto assets from line 45 (TY 2025)
Scope	Only disposals within the one-year period
Carry-over	Line 51 to line 58

Official form (schematic)

Anlage SO

Kryptowerte · VZ 2025

Line	Entry	Value
45 · 108	Steuerpflichtige Veräußerungen von Kryptowerten?	1 = Ja
46	Bezeichnung	Kryptowährungen
47	Zeitraum (Anschaffung / Veräußerung)	01.01.JJJJ – 31.12.JJJJ
48	Veräußerungspreis	EUR
49	Anschaffungskosten	EUR
50	Werbungskosten der Veräußerung	EUR
51	Gewinn / Verlust → Übertrag Zeile 58	EUR
58 · 114	Übertrag private Veräußerungsgeschäfte	EUR

Schematic based on Annex SO / KAP for tax year 2025. Check the heading in ELSTER for your year — line numbers can move. Not a copy of a software screenshot.

Which section since tax year 2025?

The block used to be called “Einheiten virtueller Währungen und/oder sonstige Token”. In 2025 it was renamed “Kryptowerte” and starts at line 45 (field 108). In ELSTER check the heading for your year before you type. Older years may still show the old label. The legal result remains section 23: only events inside the one-year period.

Line by line from the report

Line 45: 1 if you had taxable disposals. Line 46: description, for example “cryptocurrencies, see chain.report”. Line 47: period, usually 1 Jan to 31 Dec of the tax year. Lines 48 and 49: proceeds and cost basis are in the PDF when trading volume is on. Line 50 stays 0 if fees are already in the gain. Line 51 is the gain or loss — in the fill aid the sum of private short-term disposals. Carry the same amount to line 58.

Totals, threshold, losses

You do not have to list every trade in ELSTER. One total plus the report as the calculation is enough. If the yearly gain stays under the €1,000 threshold (since 2024), the whole gain is tax-free — it is a threshold, not an allowance. Still enter losses: the office can assess them and later offset them only against other private disposal gains.

Annex SO, crypto-assets section

Line	Field	What you enter
45	108	1 if you had taxable crypto disposals
46	—	Description, e.g. cryptocurrencies per chain.report
47	—	Period, usually 1 Jan to 31 Dec of the tax year
48	—	Total proceeds from the PDF
49	—	Total cost basis from the PDF
50	—	Extra selling costs only; 0 if fees are already in the gain
51 / 58	114	Gain or loss, carried to line 58

Sources

Section 23 EStG — private disposals Official German tax forms (form management system)

Frequently asked questions

Do swaps belong in this section?

Usually yes, if the coin given up was acquired inside the one-year period. A crypto-to-crypto swap is typically a disposal in Germany.

Where do sales after more than one year go?

Not in lines 45–51. They are generally tax-free and appear in the report as private disposals (long term).

Is the gain line enough without cost basis?

No. Line 48 minus 49 minus 50 must equal line 51. Missing cost basis makes the calculation untraceable — CleanUp first, see what the tax office wants.