Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx agentmods add skills/nirholas/three.ws/crypto-tax-basicsnpx skills add nirholas/three.ws --skill crypto-tax-basicsgit clone --depth 1 https://github.com/nirholas/three.wsWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/nirholas/three.ws/crypto-tax-basics)<a href="https://agentmods.dev/skills/nirholas/three.ws/crypto-tax-basics"><img src="https://agentmods.dev/badge/skills/nirholas/three.ws/crypto-tax-basics.svg" alt="Measured on agentmods" height="20"></a>What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5 | $0.00051 | $0.01373 |
| Opus 5 | $0.00026 | $0.00687 |
| Sonnet 5 | $0.00010 | $0.00275 |
| Haiku 4.5 | $0.00005 | $0.00137 |
Grade A, and why
crypto-tax-basics scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured yesterday.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 169 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Crypto Tax Basics Guide
A practical overview of cryptocurrency taxation for AI agents. Note: Tax laws vary by jurisdiction. Always recommend consulting a tax professional for specific advice.
Taxable Events in Crypto
Generally Taxable
| Event | Tax Type | Notes |
|---|---|---|
| Selling crypto for fiat | Capital gains | Gain/loss = Sale price - Cost basis |
| Swapping token A for token B | Capital gains | Treated as sell A + buy B |
| Using crypto to buy goods/services | Capital gains | Treated as selling the crypto |
| Earning crypto (mining, staking rewards) | Income | Taxed as income at receipt |
| Receiving airdrop tokens | Income | Taxed at fair market value when received |
| DeFi interest/yield | Income | Taxed as income when received |
Generally NOT Taxable
| Event | Notes |
|---|---|
| Buying crypto with fiat | Not taxable until you sell |
| Transferring between your own wallets | No gain/loss |
| Gifting (below thresholds) | Gift tax may apply above limits |
| Holding | No tax until you dispose |
DeFi-Specific Tax Considerations
Lending & Borrowing
| Action | Tax Treatment |
|---|---|
| Supplying tokens to lending | Generally not taxable (you retain ownership) |
| Receiving interest | Income at receipt |
| Borrowing | Not taxable (it's a loan) |
| Liquidation | Capital gains event on collateral |
Liquidity Provision
| Action | Tax Treatment |
|---|---|
| Adding liquidity | May be taxable swap (depends on jurisdiction) |
| Receiving LP tokens | Represents your pool share |
| Earning trading fees | Income or capital gains (varies) |
| Removing liquidity | May trigger capital gains |
| Impermanent loss | Complex — may not be deductible until realized |
Rebasing Tokens (USDs, stETH)
For auto-yield tokens like USDs by Sperax:
- Each rebase that increases your balance is potentially taxable income
- The new tokens have a cost basis equal to their value at receipt
- When you eventually sell, capital gains are calculated from that basis
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- yesterday First seen · 169 lines · 51 tokens per session scan A 4346d30d3aa0
crypto-tax-basics is a skill published in the GitHub repository nirholas/three.ws (110 stars, last pushed today), licensed Apache-2.0. It adds 51 tokens to every session and 1,373 once invoked, about $0.0003 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-09-03.
Other skills, from other repositories
wallet-verwahrung-haftungsfragen
Prueft Haftungsfragen bei der Verwahrung von Kryptowerten durch einen Drittverwahrer einschliesslich Verlust oder Diebstahl. Methodik Vertragstypqualifikation Sorgfaltsmassstab Aussonderungsrecht. Output ausformulierte Pruefung mit Haftungs und Insolvenzrisiko.
bilanzierung-unternehmen-krypto-bewertung
Pruefung der bilanziellen Behandlung von Kryptowerten im Betriebsvermoegen bilanzierender Unternehmen. Methodik Ansatz als Wirtschaftsgut Bewertungsmassstab Wertminderung. Output ausformulierte Pruefung mit Ansatz- und Bewertungsempfehlung fuer den Jahresabschluss.
bmf-schreiben-krypto-checkliste
Strukturierte Checkliste zur Anwendung des aktuellen BMF-Schreibens zur ertragsteuerlichen Behandlung von virtuellen Waehrungen und sonstigen Token auf einen konkreten Sachverhalt. Methodik Abgleich Sachverhalt mit Verwaltungsauffassung. Output ausformulierte Pruefung mit Fundstellenhinweisen.
mining-gewerblich-oder-privat
Abgrenzung ob Mining von Kryptowaehrungen eine gewerbliche Taetigkeit nach Paragraf 15 EStG oder private Vermoegensverwaltung darstellt. Methodik Kriterien Nachhaltigkeit Gewinnerzielungsabsicht Kapitaleinsatz. Output ausformulierte Abgrenzungspruefung mit Einkunftsart.
staking-rewards-besteuerung
Pruefung der ertragsteuerlichen Behandlung von Staking-Rewards im Privatvermoegen. Methodik Zuflusszeitpunkt Bewertung in Euro Einkunftsart Abgrenzung gewerblich. Output ausformulierte Einordnung je Reward-Zufluss mit Wertansatz.
verlustverrechnung-krypto
Pruefung der Verlustverrechnungsmoeglichkeiten bei Verlusten aus privaten Veraeusserungsgeschaeften mit Kryptowerten. Methodik Verrechnungskreis Verlustvortrag Verlustruecktrag. Output ausformulierte Pruefung mit Berechnung des verbleibenden Verlustvortrags.