How are staking rewards recognised for business assets?

As business income: the crypto-assets received are capitalised at the market rate at the time they arrive, increasing profit.

Source: BMF letter of 06.03.2025, margin number 49, referring to margin numbers 43, 48a and 91.

Context

This means passive staking: providing a stake without creating blocks oneself, for instance through a staking pool or a trading platform (Rz. 13). Anyone creating blocks themselves (forging) falls under margin numbers 33 to 39. During the year the crediting to the wallet may count as arrival; rewards not yet claimed count at the end of the financial year at the latest (Rz. 48a).

Staking, lending and pools in the BMF letter

Related facts

Checked against the source named above on 21/10/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.

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