There are few statements/decisions from the tax authorities about or related to staking. Based on this limited case law, we believe that staking rewards should be treated as described here.

Note: The limited case law available does not address all aspects of staking and staking rewards, so the legal position may change.

Staking rewards are taxed both upon receipt and again when they are sold.

Staking rewards can be compared tax-wise to the salary one receives for work on a project (like airdrops, see section 5 above).

If you receive 1,000 ABC tokens worth 1,000 DKK as a staking reward 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 trading.