Glossary

Term	Definition
Moving Average Cost Basis	A disposition method that calculates cost basis as the average acquisition cost of all active holdings of a given asset at the time of disposal. Required by KryptowährungsVO §2 for New Stock crypto assets in Austria, and used for the Known Cost Basis and User-Basis Stock pools.
CASP	Crypto Asset Service Provider — the regulated entity (exchange, custodian, etc.) subject to MiCA and Austrian KESt obligations.
Compensable / Non-compensable	Direct translation of the Austrian Verlustausgleich ("loss compensation") concept used internally by Taxbit's withholding formulas. Compensable amounts (Known Cost Basis pool gains/losses) can be netted against each other within the calendar year — losses reduce the running total, including below zero. Non-compensable amounts (Missing Basis and User-Basis Stock pool disposals) are withheld on positive contributions only; losses don't carry through.
Compensated regime / Non-compensated regime	Which loss-compensation formula an account's withholding is calculated under. Individual accounts get the compensated regime. Business / joint / trust accounts get the non-compensated regime (gross positive contributions only, no loss offset).
Current Income	Income earned from crypto activities such as lending, liquidity provision, and validation-based staking. Taxable at inflow under ESG §27b(2).
Fictitious Sale	A deemed disposal event triggered when crypto is transferred off-platform, causing Austria to lose its right to tax the gain. Can be avoided under specific non-recognition conditions.
FinanzOnline	The Austrian tax authority's online portal, used for filing Form KA1 and related reports.
Form KA1	The aggregate withholding tax return filed by domestic service providers with the BMF each year. Due February 15 of the following year.
`gain_type`	The field on a `GET /gains` row identifying which Austria pool a disposition drew from: `at-new-stock`, `at-user-basis`, `at-missing-basis`, `at-old-stock-long-term`, or `at-old-stock-short-term`.
KESt (Kapitalertragssteuer)	Austrian capital gains tax, applied at a flat rate of 27.5% to crypto income and gains realised by Austrian tax residents.
Known Cost Basis pool	The pool for New Stock crypto whose acquisition cost is known to Taxbit — purchased on-platform, or transferred in with cost basis supplied by the sending platform.
Loss Compensation	The automatic real-time offset of realised losses against gains within the same account, within the same calendar year. Required by ESG §93(6)/(7). Resets on 1 January (Austrian local time) and does not carry forward across years.
Merkposten	The deferred-gain "memo item" concept used in Austrian exit taxation to record a departing resident's unrealised gain at the time they cease Austrian tax residency.
New Stock (Neubestand)	Crypto assets acquired on or after 1 March 2021. Subject to the 27.5% KESt regime, disposed of via the Known, User-Basis, or Missing Basis pools depending on how the cost basis became known.
Old Stock (Altbestand)	Crypto acquired on or before 28 February 2021. Excluded from KESt withholding.
Missing Basis pool	Crypto acquired without any known or user-supplied acquisition cost. Cost basis assumed to be 50% of disposal proceeds.
User-Basis Stock pool	New Stock crypto with a user-supplied cost basis (rather than platform-recorded).
User Tax Report (Steuerreporting)	The per-user annual tax report that domestic service providers must issue by March 31 each year, covering income, gains, losses, and withholding for the prior calendar year. Mandatory from tax year 2025 or as requested by the user.
YTD anchor	The start of the current Austrian calendar tax year (Europe/Vienna local time, expressed as UTC) used as the baseline for the Withholding API's year-to-date figures. Re-resolves every 1 January.
50% Rule	The fallback cost basis assumption applied when no acquisition cost is known and no user-entered basis is available. Cost basis is assumed to equal 50% of disposal proceeds.