Document Crypto Income
for EU Tax Filings
German Einkommensteuer, French PFU, Spanish IRPF + Modelo 720 / 721, Italian Quadro RW, Dutch Box 3, Portuguese CGT — a practical guide to turning self-custody wallet activity into member-state-ready records.
✔ Member-state agnostic CSV · ✔ Dated EUR equivalents · ✔ Accountant-ready
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Crypto Tax Treatment Across Major EU States
High-level summary — your accountant will apply the detail. A wallet statement is the underlying data each filing draws from.
Germany
12-month holding period for tax-free disposal under § 23 EStG. Within 12 months, gains >€600 taxable as ordinary income. Wallet date evidences holding start.
France
30% PFU flat tax on occasional disposals. BIC / BNC if professional. Wallet statement evidences acquisition date and disposal proceeds in EUR.
Spain
IRPF savings rate on disposal gains. Modelo 720 / 721 declarations for foreign-held assets above thresholds.
Italy
Capital gains tax on disposal. Quadro RW foreign-asset monitoring declaration. Wallet statement evidences year-end balances and disposals.
Netherlands
Box 3 wealth tax on imputed return; 1 January valuation date. Wallet statement evidences year-start EUR balance.
Portugal
CGT regime introduced post-2023. D7 visa source-of-funds for residence applications. Wallet statement evidences both.
Documentation only. We do not provide tax advice. Confirm specifics with a local accountant.
Tools Your EU Accountant Uses
Crypto-tax aggregators
CoinTracking (DE-headquartered), Koinly, Blockpit (AT-headquartered), Accointing — all accept the wallet CSV alongside exchange APIs to produce member-state-formatted output.
Local pro tax suites
DATEV (DE), Cegid Quadratus (FR), Aplicación 100 (ES), F24 Online (IT). Most accept structured CSV uploads via their crypto-disposal sections.
Common Questions
Is crypto taxable across the EU?
Yes — but the treatment varies. Germany taxes crypto as private money (Privatvermögen) under Einkommensteuergesetz § 23, with a 12-month holding period for tax-free disposal. France applies a 30% flat tax (PFU) for occasional traders, BIC/BNC for professional. Spain taxes under IRPF as savings income on disposal plus Modelo 720 foreign-asset reporting for non-resident wallets. Italy taxes capital gains and requires Quadro RW reporting. The Netherlands taxes on imputed return via Box 3 wealth tax. Portugal recently reintroduced crypto CGT.
Will my member-state tax authority accept a CryptoBankStatement?
A wallet statement is supporting documentation, not a tax filing. National tax authorities — Bundeszentralamt für Steuern (DE), AEAT (ES), DGFiP (FR), Agenzia delle Entrate (IT), Belastingdienst (NL) — expect taxpayers to maintain their own records of disposals. A structured wallet statement is the cleanest record an EU tax authority could see if they audit. Your accountant uses the CSV to populate the filing.
How does the German 12-month holding rule work?
Under § 23 EStG, private crypto holdings are tax-free after 12 months. Within 12 months, gains exceeding €600 are taxable as ordinary income. To benefit from the 12-month rule, you need dated evidence of acquisition. A wallet statement records the date BTC or ETH arrived at your address — the start of the holding period.
What is Modelo 720 and Modelo 721 in Spain?
Modelo 720 (foreign assets >€50K) and Modelo 721 (crypto holdings on foreign exchanges) require Spanish residents to declare relevant non-domestic financial holdings. AEAT generally treats self-custody wallets as outside Spain regardless of where the holder is — making Modelo 721 the relevant form for crypto held on foreign exchanges. A wallet statement documents balances on the qualifying dates.
How is the Italian Quadro RW different?
Italian Quadro RW (Foreign-Asset Monitoring) requires residents to declare foreign financial holdings. Crypto wallets are typically treated as foreign-held. A wallet statement at year-end provides the balance evidence, and the dated transaction history supports any RW reconciliation an Agenzia delle Entrate audit might trigger.
What about Dutch Box 3 wealth tax?
Box 3 taxes imputed return on net wealth (including crypto) above the tax-free threshold (€57K in 2024 for individuals). The Belastingdienst uses 1 January valuations. A wallet statement covering 31 December (running balance + EUR equivalent) gives you and your accountant the data point needed for the Box 3 calculation.
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