Leveraged trades are taxed according to the Capital Gains Tax Act.

Profit and loss must therefore be calculated and taxed as capital income according to the “inventory principle”.

This means that you are taxed on both realized and unrealized gains in the tax year when it ends, which is also refrained to as notional gains tax. If you have a total loss on financial contracts with cryptocurrency, it can be offset against a gain on other financial contracts in the same tax year, but not in later tax years. In special cases, losses can be carried forward to later tax years, but this requires special notification to the tax authorities.

The tax rate is approximately 37-42%, depending on your other income.