Hard forks concerning private assets represent income from speculative transactions if these new units (coins) are sold within one year of the fork. This also applies to commercial business, whereby it should be noted that there is no one-year period here, so that a profits are taxable at any rate on sale. Soft forks are, similar to a token swap, only a kind of update, which remains unnoticed for tax purposes.
For further information on special cases take a look at our crypto tax guide (in German only)
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