Test yourself Question 1 of 6 Question 1 of 6
In March 2026 a taxpayer sells cryptocurrency with a documented 1,500 euro gain. How much does he owe?
Nothing, it is below the 2,000 euro threshold 390 euros 495 euros Nothing, unless he spends the euros on something else
Question 2 of 6 Question 2 of 6
An investor sells crypto-assets for 4,000 euros and cannot document the purchase cost. What is the gain?
4,000 euros Zero, because the cost is unknown 50% of the sale price The difference from the market price a year earlier
Question 3 of 6 Question 3 of 6
What rate applies in 2026 to a gain on a euro-denominated e-money token?
33% 26% 12.5% None, these tokens are exempt
Question 4 of 6 Question 4 of 6
Someone converts 1,000 euros into a euro e-money token and later converts it back at par. What income arises?
A 1,000 euro gain Holding proceeds None: a mere conversion at par is not a realisation A loss that can be offset
Question 5 of 6 Question 5 of 6
What cost is used for crypto-assets received as a gift?
Zero The value on the date of the gift The cost borne by the donor The value declared for inheritance tax
Question 6 of 6 Question 6 of 6
Which transaction does letter (c-sexies) exclude from taxable events?
A sale for euros A swap between crypto-assets with the same characteristics and functions Redemption by the issuer Proceeds from holding
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