{"id":10933,"date":"2026-02-11T10:40:42","date_gmt":"2026-02-11T09:40:42","guid":{"rendered":"https:\/\/accountview.dk\/cryptocurrency-tax-for-corporations-rules-and-taxation\/"},"modified":"2026-03-09T13:15:10","modified_gmt":"2026-03-09T12:15:10","slug":"cryptocurrency-tax-for-corporations-rules-and-taxation","status":"publish","type":"post","link":"https:\/\/accountview.dk\/en\/cryptocurrency-tax-for-corporations-rules-and-taxation\/","title":{"rendered":"Cryptocurrency tax for corporations &#8211; rules and taxation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10933\" class=\"elementor elementor-10933 elementor-10569\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80963ed e-flex e-con-boxed e-con e-parent\" data-id=\"80963ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd4ca92 elementor-widget elementor-widget-text-editor\" data-id=\"fd4ca92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"620\" data-end=\"827\">Cryptocurrency trading by companies is considered speculation. This means that gains are only taxed upon resale according to the realization principle, and not continuously according to stock taxation. <\/p><p data-start=\"829\" data-end=\"949\">However, there are some types of cryptocurrency, such as stablecoins and bookcoins, which are taxed according to the storage principle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-758a681 elementor-widget elementor-widget-heading\" data-id=\"758a681\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Realization principle vs. inventory principle<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5871360 elementor-widget elementor-widget-text-editor\" data-id=\"5871360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"620\" data-end=\"827\"><strong>Realization principle:<\/strong> Taxation only occurs when the sale is completed.<\/p><p data-start=\"620\" data-end=\"827\"><strong>Stock principle:<\/strong> Taxation is done once a year, based on the value at the end of the financial year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a78d732 elementor-widget elementor-widget-text-editor\" data-id=\"a78d732\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"620\" data-end=\"827\">Most cryptocurrencies, including Bitcoin and Ethereum, are taxed according to the realization principle.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16e9fab elementor-widget elementor-widget-heading\" data-id=\"16e9fab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Calculation of gains and losses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4fe97d elementor-widget elementor-widget-text-editor\" data-id=\"e4fe97d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1330\" data-end=\"1607\">When calculating winnings and losses, the FIFO (First In, First Out) method is used. This means that you always sell the earliest purchased coins first. A loss cannot be offset against a gain from another cryptocurrency, only in the same type of currency and in the original order of purchase.  <\/p><p data-start=\"1609\" data-end=\"1699\">Also keep in mind that transaction costs and trading fees can be offset against profits.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e5535d elementor-widget elementor-widget-heading\" data-id=\"5e5535d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Professional help with crypto taxation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efd06c9 elementor-widget elementor-widget-text-editor\" data-id=\"efd06c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1330\" data-end=\"1607\">If you&#8217;re not sure how cryptocurrency should be accounted for and taxed in your business, we can help. At Accountview, we have experience with both personal and business crypto investments, so you can get your documentation right and avoid errors in your financial statements. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Get an overview of taxation of cryptocurrency in companies. Learn about the realization principle, the inventory principle and the calculation of gains and losses. <\/p>\n","protected":false},"author":2,"featured_media":10574,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[277,275,274,276],"class_list":["post-10933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-bearing-principle","tag-crypto-cat","tag-cryptocurrency","tag-fifo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cryptocurrency tax for corporations - Rules and taxation<\/title>\n<meta name=\"description\" content=\"How cryptocurrency is taxed in companies. 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