The most useful preparation is to keep wallet records, transaction records, and stock-token issuer documents. Tax residence, asset type, and the action taken affect filing. Stock tokens, ordinary crypto assets, and LP positions may be treated differently. The sections below point to EU rules and official starting points in Italy, Germany, Spain, and France. They help you identify records and rules; they do not calculate an individual's tax bill.
Keep at least the acquisition date and cost, sales and swaps, transfers between your own wallets, platform and network fees, LP openings and closings, and issuer terms and corporate-action notices. Transaction hashes help connect exchange records with wallet activity.
How does DAC8 affect DeGate users?
DAC8 sets user-information and transaction-reporting requirements for crypto-asset service providers within its scope. You may use an exchange, stock-token issuer, or another service alongside your DeGate wallet; each provider must assess its own reporting duties based on its actual activity. Your filing duties depend on tax residence and the nature of your transactions. Keep exchange withdrawal, wallet receipt, and later trading records to explain the flow and acquisition cost.
Does DeGate collect or report my transaction data to tax authorities?
On-chain transaction records are public and can be searched by wallet address. Creating a DeGate recovery phrase wallet does not require identity documents, and we do not record your assets as a custodial exchange account would. Our iOS App Privacy label lists usage and diagnostic data that may be collected but is not linked to your identity; that is different from public on-chain records. At present, as a self-custodial wallet, we do not report users' transactions in the capacity of a DAC8 reporting crypto-asset service provider. An exchange, fiat provider, or stock-token issuer you use has its own data and reporting rules. You still need to keep records and file under the rules of your tax residence.
What are CARF and MiCA?
CARF is the OECD's crypto-asset tax-information reporting framework, implemented through participating jurisdictions. MiCA is EU regulation for defined crypto-assets and services. CARF concerns information exchange; MiCA concerns product and service regulation. In DeGate you may encounter wallet software, stock-token issuers, and third-party DeFi protocols, so identify the relevant service before reading its rules. Start with the OECD's CARF information and the MiCA regulation.
Can I use DeGate in Italy, and which tax questions should I separate?
Yes, you can use the DeGate mobile wallet in Italy. Keep three tax questions separate: asset monitoring and reporting, gains on disposal, and provider information reporting. The Italian tax authority's Quadro RW guidance covers crypto assets held through wallets; Quadro RT guidance addresses relevant gain items. The form and classification for a stock token or LP depend on the filing year and nature of the asset. The Italy tax reference offers further sources. Keep purchase, disposal, transfer, fee, and issuer records.
Rate reference: Italy's Law No. 207 of 2024 sets a 33% substitute tax on gains realized from 1 January 2026 that fall within Article 67(1)(c-sexies). Law No. 199 of 2025 preserves 26% for qualifying euro e-money token gains. Determine the tax classification of stock tokens and LP positions before applying either rate.
Can I use DeGate in Germany, and does the one-year rule apply?
Yes, you can use the DeGate mobile wallet in Germany. If you are considering the private-disposal “one-year rule” often discussed for crypto, first identify whether your asset is ordinary crypto, a stock token, or an LP position. Their tax classifications need separate analysis. The German Federal Ministry of Finance's 2025 guidance discusses income tax and recordkeeping for certain crypto assets; NFT and liquidity mining remain outside that guidance. The ministry also published a reform draft in September 2026. Check the final rules applicable to your filing year.
Another often-misread number is the €1,000 threshold for gains from all private disposal transactions in a calendar year, as described in the ministry's tax manual. Gains below that threshold may be exempt within that category. It is a threshold, not a €1,000 deduction from otherwise taxable gains. Stock tokens and LP positions still need their own classification.
Can I use DeGate in Spain, and how does Modelo 721 relate to self-custody?
Yes, you can use the DeGate mobile wallet in Spain. For Modelo 721, the Spanish tax authority's FAQ distinguishes virtual currencies held with a third-party custodian abroad from addresses whose private keys the user controls. A self-custodied address is not included in the foreign-custody balance for that form. Other income or asset reporting questions still depend on the transaction and asset. The Spain tax reference provides more sources. Keep exchange custody records separate from DeGate self-custody records.
Can I use DeGate in France, and which records should I keep?
Yes, you can use the DeGate mobile wallet in France. The French tax authority's guidance distinguishes private from professional activity and explains the filing routes for gains and foreign digital-asset accounts. Keep acquisition cost, sales and swaps, fees, and transfers from an exchange to your own wallet. A stock token's legal nature also needs assessment under the issuer's terms. The France tax reference provides starting points.
Rate reference: The French tax authority currently lists a 31.4% flat rate for private-wealth disposals of digital assets, comprising 12.8% income tax and 18.6% social charges. An eligible taxpayer may choose the progressive income-tax scale. Its official guidance also describes an exemption when the total gross disposal proceeds for the year do not exceed €305. That figure concerns gross proceeds, not net gains. Stock tokens and LP positions need their own classification.
Rules and forms change by filing year. Compare your records with the relevant tax authority's current instructions. For unusual instruments or complex LP activity, consult a qualified local tax professional.