Select jurisdiction

  • Germany
  • Brazil

Depending on the qualification of the airdrop (see answer, it can be a taxable event.

Robert Müller

Legal, Tax, Crypto, NFT, DAO, DeFi

In the tax aspect, in both cases, what occurs is the delivery free of charge (by the effective seller) of the NFT. In a deeper analysis, we can consider the airdrop as a simple donation and the free mint as an onerous donation because you still have to pay gas fees.

Fabio Cendão

Intellectual Property and Innovation

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