Stablecoins (financial contracts)
If you have bought or sold financial contracts for which the underlying asset is cryptocurrency, the gain or loss must be taxed as capital income.
If the contract was established and settled in the same income year, the gain or loss must be included for that income year.
If the contract was not established and settled in the same income year, you must include the gain or loss for each year according to the inventory principle.
Read more here in Danish on how to calculate gains and losses according to the inventory principle.
You have to calculate the gain and loss for each contract at the end of the year. If you have multiple financial contracts, you include the year’s total net gain or net loss.
If you are in doubt as to whether you have bought or sold a financial contract, we recommend that you request a binding ruling.
For further legal information in Danish see our legal guide null