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It depends who is looking, in that case they might treat it as securities you are holding. it all depends on a mood of a tax officers and differs from country to country a lot.

Thanks for the answer. Was wondering how it could be with something like SP.

Pd: as far as I know here in Germany cryptos are still not taxeables.

You're wrong with that, sorry. The financial ministry gave out rules how to handle it last year, and it's bad (basically it's all normal income, taxable with your own tax rate)

http://www.gevestor.de/details/bitcoin-und-steuern-was-anleger-unbedingt-wissen-muessen-801380.html

BTC and other cryptos in Germany are treated as assets and are only taxable when between buy and sell is less than one year and the limit of 600 € is reached. So, cryptos that you buy and hold for at least 1 year a free of taxes.

Except those that earn interest and similar, so that's not valid for steem. Also, earnings need to be taxed the moment you receive the coins.