Airdrops received as a “gift” are taxed both upon receipt and again when they are sold.
This is because such airdrops are considered advertising gifts. If you receive 1,000 ABC tokens in 2021 without any conditions (as an advertising gift) worth 1,000 DKK as airdrops, you must report 1,000 DKK as other personal income (box 20).
If you sell these 1,000 ABC tokens for 10,000 DKK in 2022, you must report the profit (9,000 DKK) as other personal income in 2022 (box 20).
The calculation method is the same as for spot trades.
Airdrops received as gambling winnings are taxed both upon receipt and again when they are sold.
There are no special rules for gambling winnings in crypto. Taxation follows the State Taxation Act. The value of received tokens is taxable when you receive them.
The calculation method is the same as for spot trades.
For example, if you win 100 ABC tokens worth 100 DKK in 2021, you must report 100 DKK as other personal income (box 20).
If you sell these 100 ABC tokens for 10,000 DKK in 2022, you must report the profit (9,900 DKK) as other personal income in 2022 (box 20).
Airdrops received as payment for work are taxed both upon receipt and again when they are sold.
If you perform work for a project (write articles, promote them in other ways, help them on social media, etc.) and receive 1,000 ABC tokens worth 1,000 DKK as airdrops for your work in 2021, you must report 1,000 DKK as other personal income (box 20).
If you sell these 1,000 ABC tokens for 10,000 DKK in 2022, you must report the profit (9,000 DKK) as other personal income in 2022 (box 20).
The calculation method is the same as for spot trades.