German tax knowledge

How to enter crypto on the German tax return — ELSTER, Annex SO and KAP

Last reviewed: August 31, 2026

Private crypto disposals within one year go in Annex SO, crypto-assets section. Staking, lending and similar inflows sit on the same form under services. Futures and margin without delivery go in Annex KAP. You enter totals, not every trade. The chain.report stays the supporting schedule. While CleanUp still shows gaps, the ELSTER figure cannot be explained — and under DAC8 that mismatch is easier to see.

The facts in brief
Forms	Annex SO and, for derivatives, Annex KAP
Totals	Enter totals, keep the report on file
First	Close the history in CleanUp

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.

Close the history first, then type the numbers

ELSTER does not import a wallet. It takes the number you type. A missing purchase, price or counterpart wallet inflates the gain. In chain.report that is CleanUp: missing prices, balances, smart contracts, unmatched inflows and outflows. What the tax office wants in the report is that closed history — not a PDF with silent warnings.

Two forms, three number blocks

Spot and swaps inside the holding period → Annex SO crypto assets. Inflow from staking, lending, mining, airdrops with consideration → Annex SO services. Derivatives → Annex KAP. Long-term tax-free disposals are not entered; you keep the report. The €1,000 threshold since 2024 applies to the yearly private-disposal gain, not per coin.

One total instead of four hundred lines

ELSTER can take each disposal separately. In practice a single total is enough: description “cryptocurrencies”, period the calendar year, proceeds, cost basis, gain. The calculation lives in the supporting schedule. That is the chain.report PDF. The in-app fill aid maps the totals onto the lines.

How to copy the figures into ELSTER

On form ESt 1 A add Annex SO and, if needed, KAP at the bottom left. The on-screen fields match the official lines. From tax year 2025 the spot block is called “Kryptowerte”, no longer “Einheiten virtueller Währungen”. Enter the fill-aid values. Do not attach the report unless asked — keep it if the office follows up.

WISO instead of typing

If you file in WISO Steuer, use the WISO export for the tax year. It contains taxable disposals held under one year. Then check the totals in WISO against the PDF. An import does not replace CleanUp.

Report group → form (TY 2025)

chain.report	Form	Lines
Private disposals (short term)	Annex SO, crypto assets	45–51, carry-over 58
Private disposals (long term)	Do not enter	Holding period, keep records
Staking, lending, other income	Annex SO, services	14–20
Revenue from margin activities	Annex KAP	19 and 22

Sources

Section 23 EStG — private disposals Section 22 EStG — other income Section 20 EStG — investment income Official German tax forms (form management system)

Frequently asked questions

Do I have to file the chain.report with the return?

Usually not. The return holds the totals. Keep the schedule for questions and, if asked, upload it in ELSTER as supporting documents.

Where do tax-free sales after one year go?

Not into Annex SO crypto assets. The holding period takes them out of the return. They stay visible in the report so you can prove the period.

Is this tax advice?

No. chain.report structures the data and shows which report group maps to which line. The legal assessment in your case stays with you and your tax advisor.