| Classification | Other income, section 22 no. 3 EStG |
|---|---|
| Valuation | Market value at inflow |
| €256 | Threshold applies to the yearly total, not per reward |
Accrual is the moment you can dispose of the rewards economically. Flexible on-chain rewards often arrive daily or per epoch; locked products often only on unlock. The tool must book each reward as its own inflow, not as a price gain on the original coins.
The Ministry of Finance links use for income generation to a possible longer speculation period. Courts have pushed back. In practice, document which coins were staked, which rewards arrived when, and at which price. Without that split the report mixes principal and income.
On-chain, a stake often looks like a transfer or a swap. Coins then disappear from inventory, or a reward lands as a deposit with no cost basis. In chain.report you classify unclear smart contracts as stake, unstake or reward before generating the report.
The exemption threshold in section 22 no. 3 EStG applies to the sum of other income. Many small rewards can exceed it. It is not a threshold per reward.
Economically similar, technically often a swap into a receipt token. Those swaps must be classified, otherwise you create a fake sale.
Someone who validates independently, sustainably and with an intention to make a profit may be trading commercially. That is a facts question, not a software toggle.
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.
Import the wallet and classify staking movements in CleanUp. Then the inflow value and a later sale sit on the right lot.
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