Any data reported in the tax statement is strictly for informational purposes only.
It is not intended as a tax declaration or as a substitute for legal advice.
We strongly advise you to verify the tax statement with your tax advisor.
eToro does not provide tax advice and this page is for informational purposes only.

On this page, you will find information about the eToro Tax Report, which is a document generated — based on your previous annual trading activity on the eToro platform and is structured in accordance with local tax guidelines. 

  • Tax Year: January 1 – December 31
  • Reporting Currency: Euro (EUR)
  • Filing Date: April 30 (2022)
    • It is possible to extend the deadline until the end of June, if the tax declaration is submitted electronically.
    • It is possible to extend the deadline for an additional year, if the tax declaration is carried out by a tax advisor
  • Consumption Logic
    • Shares / Funds:
      • Average price method: for holdings acquired from 01.01.2011
    • Securitised Derivatives, Bonds, Certificates, Rights
      • Average price method: for holdings acquired from 01.04.2012
  • Taxable Basis
    • Income: Dividend income, interest income, other investment income
    • Capital Gains: Capital gains from securities, cryptoassets and derivatives
    • Wealth: There is no wealth tax
  • Tax Forms:
    • E1kv
      • Income and capital gains/losses
      • https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2022/E1kv.pdf
    • E1
      • Income from speculative trading (§ 31 EStG)
      • https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/2022/E1.pdf

Calculation of Capital Gains / Differences in eToro Account Statement

You may see variations between your eToro Account Statement and your eToro Tax Report. These variations may be derived from the following differences in the way in which the Account Statement and the Tax Report are calculated.

  1. In order to calculate the financials on the Tax Report, the values of the positions represented are converted from USD to the local currency (EUR) at the time of opening and closing the position. This may cause a deviation between the Account Statement and the Tax Report.
  2. The cost basis for calculating your capital gains — The Account Statement takes the closing of your positions based on your selection (specific identification method) into consideration, while the Tax Report takes the rules as required by local Austrian law into consideration — Average price method is used for the calculation of capital gains/losses.

eToro does not provide tax advice. For more information on the Austrian tax rules applied to your Tax Report, please contact your local tax advisor.

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