CryptoTaxCalc Team

How the rules are sourced

Each article starts with the law and the regulator, not another crypto blog. The primary sources we work from:

• United States: IRS Notice 2014-21, Rev. Rul. 2019-24, Rev. Rul. 2023-14 (staking), Form 8949 / Schedule D instructions, and Form 1099-DA broker reporting rules (2025 tax year onward).
• United Kingdom: HMRC Cryptoassets Manual (CRYPTO), Section 104 pooling and the 30-day bed-and-breakfast rule.
• Germany: § 23 EStG (one-year private disposal exemption), the BMF guidance on staking and lending (2022, practice since 2024), and FG Köln ruling 14 K 856/23.
• Canada: CRA Income Tax Folio S3-F4-C1, the adjusted cost base rules, the superficial loss rule, and 2025 federal plus provincial marginal rates.
• Australia: ATO guidance on crypto assets, the 12-month CGT discount, and personal-use asset treatment.

Where authorities disagree or the law is unsettled — as with the German staking holding-period dispute — we say so plainly and show both positions instead of picking the convenient one.

Editorial standards

• Primary sources first. Every factual tax claim links to or names the underlying statute, ruling, manual or form instructions.
• No paid placements. We don't accept payment to feature a product, exchange or tax service. Our calculators stay free.
• Country-accurate, not US-centric. Rules are written separately for the US, UK, Germany, Canada and Australia; we never present an IRS rule as if it applied everywhere.
• Privacy by construction. Calculators run as plain JavaScript in your browser tab. No accounts, no uploads, no transaction data stored by us.
• Not tax advice. Articles are educational. Large or unusual situations need a qualified professional who knows your full picture.

Corrections

Tax law changes — sometimes while an article is still on page one. Every guide carries a last-reviewed date, and we update material when rulings or forms change (the Form 1099-DA rollout being the most recent example). If you spot an error or an outdated rule, report it on our GitHub repository and we'll verify and correct it.