Finland lets you deduct 20% of the sale price instead of what it cost.
The hankintameno-olettama: a deemed acquisition cost of 20 per cent of the selling price, or 40 per cent if you held the asset ten years or more, and you take whichever deduction is larger. Which means an engine that only ever computes proceeds minus cost overstates your Finnish tax — and an overstated bill is the one nobody queries, because it looks like caution.
One per line:
date, buy|sell, asset, quantity, amount EUR, fees EUR — fees
optional. On a sale they are the selling expenses. Dates as YYYY-MM-DD.
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The figure an engine built for somewhere else produces. It is too high, and a tax bill that is too high is never queried.
The choice is made per disposal, and the ten-year clock belongs to each parcel — so one sale can take 40 per cent on the coins bought a decade ago and 20 per cent on the rest. The deemed cost replaces the selling expenses too; the two methods cannot be mixed.
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Nine countries, and the widest spread is in Denmark
FIFO, and a deemed acquisition cost of 20 per cent of the sale price — 40 after ten years — taken whenever it beats the real one. Losses carry forward five years.
Changes the question rather than the method: no capital gains tax at all, a deemed return on the value held at 00:00 on 1 January, and a counter-evidence rule whose «actual return» counts unrealised change, allows no costs and cannot go below zero. Work out the Dutch box 3 →
The widest spread of all: a gain is personal income in box 20 at up to 53 %, a loss is a deduction in box 58 worth about 26 %, and as a rule they do not offset each other at all. Work out the Danish boxes →
The neighbour that does the opposite: the equivalent shortcut is expressly unavailable for crypto, the whole gain is taxed, and only 70 per cent of a loss is deductible. Work out the Swedish K4 →
A slice of what the whole portfolio cost, and swaps between digital assets are not disposals at all. Work out the French formula →
Individual lots, wallet by wallet since Rev. Proc. 2024-28, and no deemed cost of any kind. What your broker reports →
Pooled per asset under s.104 TCGA 1992, with same-day and next-30-day acquisitions matched first. Work out UK pooling →
One adjusted cost base averaged across every account, and superficial losses denied. Work out Canadian ACB →
FIFO parcels with a twelve-month clock, half the gain discounted — but only after losses are applied. Work out the Australian discount →
Harvesting can delete its own loss
The hankintameno-olettama is not optional in the useful direction: the deduction is the LARGER of the real cost and 20% of the selling price. Sell something that has fallen far enough and the deemed floor exceeds what you paid, so the disposal produces a small gain of zero rather than the loss you were harvesting for. Work out what you are holding at a loss →
Questions
What is the hankintameno-olettama?
A deemed acquisition cost. Instead of deducting what your coins actually cost, you may deduct 20 per cent of the selling price — 40 per cent if you held the asset for at least ten years — and you take whichever deduction is larger. Sell for 10 000 € something that cost 500 € and the real gain is 9 500 € while the Finnish one is 8 000 €.
So a tool that just does proceeds minus cost is wrong here?
It overstates your tax, yes. That is an unusual direction for a bug — most of them run the other way — and it is the one people never catch, because a bill that is too big looks like the software being careful. This page prints both figures so the difference is a number rather than a feeling.
Can I use the deemed cost AND deduct my selling fees?
No. The deemed figure replaces the acquisition cost and the selling expenses together. So the comparison is (real cost + expenses) against (deemed cost), and the larger one wins. Blending them produces a number that belongs to neither method.
Is the choice made once for the year?
No — per disposal. A year can have one sale on the real cost and the next on the deemed one, and form 9 expects exactly that. Where a single sale draws on parcels bought at different times, the ten-year clock belongs to each parcel, so one part of the sale can qualify for 40 per cent and another for 20.
What is the 1 000 euro rule?
A capital gain is not taxable income where your total selling prices for the year do not exceed 1 000 €. Like Germany's Freigrenze and France's 305 €, it is measured on a total rather than on a gain. Note the asymmetry the instructions state: a LOSS is not necessarily deductible where both your total acquisition costs and your total selling prices stay at or below 1 000 €.
Which order are my coins considered sold in?
First in, first out. Crypto assets are treated as spent in the order they were acquired.
What rate applies?
Capital income is taxed at 30 per cent up to 30 000 € and 34 per cent above — and that ceiling is reached by your WHOLE capital income: rents, dividends, other disposals. It is not reached by this ledger alone, so this page shows both figures and picks neither.
Sweden is next door and does the opposite. Why?
Because there is no European answer. Sweden's Skatteverket removes the equivalent shortcut for crypto in as many words, taxes the whole gain and allows only 70 per cent of a loss. Finland offers the deemed cost and carries losses forward five years. Two neighbours, two different calculations, and a single «EU» setting in a tax tool cannot be right for both.
What about mining and staking?
Separate questions — earned income or capital income depending on the arrangement — and not decided here. Nor is whether your activity is business income rather than capital.
Is anything uploaded?
No. This page computes entirely in your browser.
Run it on your real history
The full engine applies these same rules across every exchange export and public address you give it, with the source row behind each figure and the provision beside it. Free to see the answer.