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Documentation Index

Fetch the complete documentation index at: https://docs.taxmaxi.com/llms.txt

Use this file to discover all available pages before exploring further.

Send a natural language tax question to POST /v1/legal/references/question and receive the most relevant statutory clauses from the German crypto tax ruleset, ranked by relevance score. This endpoint is designed for AI pipelines that need statute-backed grounding before generating a response, and for product surfaces that want to display the legal basis behind a tax answer. It does not require authentication.

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POST /v1/legal/references/question

Ranks legal clauses from the configured ruleset to answer a natural language question.

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Request body

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question
string
required
The tax question to answer. Must be a non-empty string written in natural language. Example: "Is staking income taxable in Germany?", "How long do I need to hold crypto to be exempt from capital gains tax?".
​
jurisdictionCode
string
The jurisdiction to query. Defaults to the German jurisdiction ("DE") when omitted.
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ruleSetVersion
string
Pin the response to a specific ruleset version. When omitted, the latest active ruleset is used. Pinning a version ensures reproducible responses across requests.
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maxClauses
integer
Maximum number of clause results to return. Must be between 1 and 20. Omit to use the server default.

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Response — 200 OK

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jurisdictionCode
string
required
The jurisdiction that was queried (e.g. "DE").
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ruleSetVersion
string | null
required
The version identifier of the ruleset used to resolve the references, or null if no versioned ruleset was active.
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ruleSetName
string | null
required
The human-readable name of the active ruleset, or null if unavailable.
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insufficiencyText
string | null
required
A warning message when the ruleset does not contain enough information to answer the question reliably. null when the ruleset is sufficient. Surface this to users or use it to guard against hallucination in AI pipelines — see the tip below.
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references
object[]
required
The statutory clauses most relevant to the question, ordered by descending score.

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Errors

StatusErrorDescription
400LegalReferenceValidationErrorA required field is missing or invalid. The message property describes the failure.
500LegalReferenceInternalErrorThe server failed to resolve references. The message property provides detail.
Always check insufficiencyText before passing clause results to an AI model. When it is non-null, the ruleset does not have enough coverage to answer the question — generating a response from partial context risks producing a confident but incorrect answer. In this case, surface the insufficiency warning to the user or halt the AI pipeline and request human review.
curl --request POST \
  --url https://api.taxmaxi.com/v1/legal/references/question \
  --header 'Content-Type: application/json' \
  --data '{
    "question": "Is staking income taxable in Germany?",
    "jurisdictionCode": "DE",
    "maxClauses": 3
  }'
Response
{
  "jurisdictionCode": "DE",
  "ruleSetVersion": "2024.1",
  "ruleSetName": "German Crypto Tax Ruleset 2024",
  "insufficiencyText": null,
  "references": [
    {
      "clauseKey": "bmf.2022.crypto.rn58",
      "sectionCode": null,
      "heading": "Einkünfte aus der Validierungstätigkeit",
      "randnummer": "58",
      "summary": "The BMF 2022 letter confirms that staking rewards are taxable at receipt for validators and delegators alike.",
      "clauseText": "Die für die Blockerstellung erhaltenen Belohnungen (Block Rewards) und Transaktionsgebühren stellen im Zeitpunkt des Zuflusses steuerpflichtige Einnahmen dar.",
      "score": 0.94,
      "source": {
        "sourceKey": "de.bmf.2022.crypto",
        "title": "BMF-Schreiben zur ertragsteuerrechtlichen Behandlung von virtuellen Währungen",
        "shortTitle": "BMF 2022",
        "sourceType": "guidance",
        "authority": "Bundesministerium der Finanzen",
        "sourceUrl": "https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Einkommensteuer/2022-05-09-Einzelfragen-zur-ertragsteuerrechtlichen-Behandlung-von-virtuellen-Waehrungen.html"
      }
    },
    {
      "clauseKey": "estg.22.3.rn45",
      "sectionCode": "§ 22 Nr. 3 EStG",
      "heading": "Sonstige Einkünfte",
      "randnummer": "45",
      "summary": "Income from other recurring sources not covered by §§ 13–21 is taxable as miscellaneous income.",
      "clauseText": "Einkünfte aus Leistungen, soweit sie weder zu anderen Einkunftsarten (§ 2 Abs. 1 Satz 1 Nr. 1 bis 6) noch zu den Einkünften im Sinne der Nummern 1, 1a, 2 oder 4 gehören ...",
      "score": 0.89,
      "source": {
        "sourceKey": "de.estg",
        "title": "Einkommensteuergesetz",
        "shortTitle": "EStG",
        "sourceType": "statute",
        "authority": "Bundesministerium der Justiz",
        "sourceUrl": "https://www.gesetze-im-internet.de/estg/"
      }
    },
    {
      "clauseKey": "estg.11.1.rn12",
      "sectionCode": "§ 11 Abs. 1 EStG",
      "heading": "Zufluss von Einnahmen",
      "randnummer": "12",
      "summary": "Income is recognised in the calendar year in which it is received.",
      "clauseText": "Einnahmen sind innerhalb des Kalenderjahres bezogen, in dem sie dem Steuerpflichtigen zugeflossen sind.",
      "score": 0.76,
      "source": {
        "sourceKey": "de.estg",
        "title": "Einkommensteuergesetz",
        "shortTitle": "EStG",
        "sourceType": "statute",
        "authority": "Bundesministerium der Justiz",
        "sourceUrl": "https://www.gesetze-im-internet.de/estg/"
      }
    }
  ]
}