Knowledge guide
German tax knowledge

What must a crypto tax report contain for the tax office?

Last reviewed: August 15, 2026
A reviewable report shows for every disposal: asset, amount, acquisition date, cost basis, disposal date, proceeds, gain or loss, and whether the holding period applies. Plus a closed inventory with no lasting negative balances. A PDF with warnings, cost basis zero or unclassified DeFi is a number — not an explanation.
The facts in brief
Per saleAsset, amount, cost basis, proceeds, holding period
InventoryNo lasting negative balances
PDF with warningsA number, not an explanation

Which questions come first in a review?

Where did the coins come from? Why is cost basis zero? Why was more sold than ever bought? Why is a transfer a gain? Those questions hit the data, not the PDF layout.

Which methods must be disclosed?

Tax region, valuation method (typically FIFO in Germany), treatment of rewards, staking and swaps. A method change without a reason stands out. chain.report writes the chosen method into the report, but it does not replace a legal assessment.

When should you not file the report?

While balances are negative, prices are missing, smart contracts are unclear or warnings remain open. That is what CleanUp is built for: close the structural errors first, then export.

Sources

German Ministry of Finance letter of 10 May 2022 — virtual currencies

Frequently asked questions

Is a single gain total enough without line items?

Usually not. The tax office can demand the calculation. Without individual transactions you cannot explain it.

Do I have to list every wallet address?

You must be able to prove origin. Whether the form asks for every address depends on the office. The software should still know them.

Is this tax advice?

No. chain.report structures the data and produces the report. The legal assessment in the individual case stays with you and your tax advisor.

Read next

Crypto holding period in Germany: when is a sale tax-free?

Are crypto sales tax-free after one year in Germany? How section 23 EStG works, when the clock pauses, and what staking changes.

Why is my crypto tax bill unrealistically high?

An unrealistically high crypto tax bill almost never comes from the tax rate. Usually cost basis, purchases or classification are wrong.

What is cost basis — and why must it not be zero?

Cost basis zero turns an ordinary sale into a phantom gain. Why prices go missing and how you restore the cost basis.

This guide structures the data issues and common German administrative practice. It is not tax advice. The assessment in your case stays with you and your tax advisor.

Generate the report only after the history closes

Import every source and work through CleanUp. The export is then an explanation — not a PDF with silent gaps.

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