Can unrealized losses be counted?

No. The loss must be realized (already sold) to count. Unrealized losses have no tax benefit.

Can losses be carried forward to the next year?

Currently: NO (according to Official Dispatch 5747/TCT-CS). The 2027 law may allow it — unclear.

If I sell a coin at a loss and buy another coin, is that a wash-sale issue?

If it's a different coin (sell BTC → buy ETH) → not a wash-sale. If it's a similar coin (sell BTC → buy WBTC within 31 days) → it could be challenged.

Should I harvest via a swap (BTC → ETH) or sell to USDT first?

Selling to USDT is cleaner. A direct BTC → ETH swap counts as 2 taxable events (sell BTC, buy ETH) in on-chain accounting.

Is there software for automatic harvesting?

- Koinly, CoinTracker: identify harvest opportunities - Pro: TaxBit, Bitwave (enterprise) - VN: [MaHoa AI Tax Calculator](/cong-cu/tinh-thue) — upcoming release with harvest suggestion feature

Can I harvest losses from selling memecoins?

Yes. Memecoin losses are treated like any other crypto. However, you need clear on-chain proof.

Will harvesting raise suspicion from tax authorities?

No. This is a globally legal practice. What matters is: thorough documentation + economic substance (not repeatedly buying and selling the same coin within hours).