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Documentation Index

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

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Send a transaction type key to POST /v1/legal/references/transaction-type and receive the set of legal rules that determine how that transaction is treated under German tax law, each with the clause-level statutory citations that back it. Use this endpoint to render “why is this taxed this way?” explanations in your product UI, or to give an AI agent grounding references before it answers a user’s tax question. The endpoint does not require authentication.

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POST /v1/legal/references/transaction-type

Returns deterministic legal rules and their statutory citations for a given transaction type.

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Request body

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transactionTypeKey
string
required
The transaction type to look up. Must be a non-empty string. Examples: "spot_trade", "staking_reward", "airdrop", "nft_sale".
​
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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maxReferences
integer
Maximum number of legal rules to return. Must be between 1 and 20. Omit to use the server default.
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maxCitationsPerReference
integer
Maximum number of statutory citations to include per rule. 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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references
object[]
required
The legal rules that apply to the requested transaction type, ordered by relevance.

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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.
curl --request POST \
  --url https://api.taxmaxi.com/v1/legal/references/transaction-type \
  --header 'Content-Type: application/json' \
  --data '{
    "transactionTypeKey": "staking_reward",
    "jurisdictionCode": "DE",
    "maxReferences": 3,
    "maxCitationsPerReference": 2
  }'
Response
{
  "jurisdictionCode": "DE",
  "ruleSetVersion": "2024.1",
  "ruleSetName": "German Crypto Tax Ruleset 2024",
  "references": [
    {
      "ruleId": "rul_01hx4k9p2n8e7fvz3wqm",
      "ruleKey": "de.staking_reward.income_tax",
      "title": "Staking rewards as miscellaneous income",
      "description": "Staking rewards received by German tax residents are treated as miscellaneous income under § 22 Nr. 3 EStG in the year they are received.",
      "scope": "staking_reward",
      "outcomeCategory": "taxable_income",
      "relevance": 0.97,
      "citations": [
        {
          "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 ...",
          "source": {
            "sourceKey": "de.estg",
            "title": "Einkommensteuergesetz",
            "shortTitle": "EStG",
            "sourceType": "statute",
            "authority": "Bundesministerium der Justiz",
            "sourceUrl": "https://www.gesetze-im-internet.de/estg/"
          }
        },
        {
          "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.",
          "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"
          }
        }
      ]
    }
  ]
}