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@Arthur, you like tough topics it seems. 1) Take this with a grain of salt, I am not an expert in this area (and correct me if you find out I am wrong). This is the essence of my own research and of several talks with my tax advisor: The problem with the realized gains report is that it first determines the USD P/L from the round turn (opening and closing) and then translates this gain into EUR using the FX rate of the closing trade date. This is not what you need for your German tax return. This is EUR cash flow based, i.e., you need to translate each USD trade into EUR on the day of the trade with the respective exchange rate, and then determine your P/L from the resulting EUR amounts (for that it does not matter based on what exact section of §20 EStG makes your particular trade qualify as Einkünfte aus Kapitalvermögen). The realized gains report is of no help with that. Unfortunately, there is no standard reporting in IB which will give out the figures you need (Cap Trader, IB's introducing broker in Germany, is not a bit different). You have to do that yourself. This is how I do it: set up a flex report in your Account Management, with only the 'Trades' section activated, and set csv as output format. Import csv into excel (set your regional settings to US for the import to avoid dot and comma confusion) The resulting file will have everything you need: security type, quantity, price, multiplier and commissions. You just add a new column with the actual Cash Flow (=Ausmachende Betrag, i.e., the product of quantity x price x multiplier x FX rate, minus commissions as 'Direkte Kosten' are deductible even under Abgeltungsteuer), and sum up that column over the entire year. The resuting number is your P/L for tax purposes (at least for options. For stocks and Zertfikate you will need to add the opening trades in case they were in a previous year, for futures you only consider the closing cash settlement as there is no cash flow during opening). 2) accordingly, imh no need to deal with forex gains separately as they are included in 1). Only if you trade currencies directly (which would then fall under Private Veräußerungsgeschäfte, §23 EStG) Some interesting resources in German: https://www.private-banking-magazin.de/besteuerung-von-optionsgeschaefte-teil-1-so-versteuern-anleger-call-put-und-verfall-von-optionen/ https://www.private-banking-magazin.de/besteuerung-von-optionsgeschaeften-teil-2-wie-verkaeufer-versteuern-wenn-die-option-erlischt/ https://www.private-banking-magazin.de/update-besteuerung-von-optionsgeschaeften-barausgleich-ist-als-verlust-steuerlich-abzugsfaehig/ https://www.wertpapier-forum.de/topic/50122-steuererklärung-mit-interactive-brokers/#comment-1051196 (not all contributions are HQ)