EigenLayer restaking tax for your Belgian return

Cryptotax automatically detects your EigenLayer deposits, AVS rewards and EIGEN token claims. Get a clear overview of taxable restaking income for the Belgian tax authority.

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Capital gains tax 2026: The capital gains tax law was approved by the Chamber on 3 April 2026. Since 1 January 2026 you pay 10% on crypto capital gains above €10,000/year. Cryptotax calculates this automatically. More info →

What is EigenLayer and restaking?

EigenLayer is a protocol that lets you restake your staked ETH (via liquid staking tokens such as stETH or cbETH) to secure additional services (AVS). This generates extra yield on top of your regular staking rewards.

Restaking Concept

With restaking you reuse the economic security of your staked ETH. Your LST tokens (stETH, cbETH, rETH) are deposited with EigenLayer to secure Actively Validated Services without losing your base staking position.

AVS Rewards

Actively Validated Services pay validators for security. As a restaker you receive a share of these rewards in the form of points that can later be converted to tokens or paid out directly.

EIGEN Token

The EIGEN token is the governance token of EigenLayer. Points accumulated during restaking were converted to EIGEN tokens at the airdrop, which may constitute taxable income.

What does Cryptotax support for EigenLayer?

Our platform fetches on-chain data and identifies all EigenLayer-specific transactions.

Deposit Tracking

  • LST deposits to Strategy Manager
  • Native ETH restaking
  • EigenPod creation and deposits
  • Cost basis preservation through restaking

Withdrawal Detection

  • Queued withdrawals tracking
  • Completed withdrawal events
  • 7-day escrow period monitoring
  • Yield calculation on exit

Rewards & Airdrops

  • AVS reward claim detection
  • EIGEN token airdrop tracking
  • Points-to-token conversion
  • EUR valuation at claim

How does Cryptotax treat your EigenLayer activity for tax?

Key tax considerations

  • A restaking deposit is not a taxable event.

    Depositing your LST tokens with EigenLayer is comparable to placing them in a smart contract, with no realization of capital gains. Your cost basis is preserved.

  • AVS rewards are taxable income.

    When you claim AVS rewards, the EUR value at the moment of claim is taxable as movable income (30%). This also applies to points that are converted to tokens.

  • The EIGEN airdrop is taxable upon receipt.

    The EIGEN token airdrop is taxed at the moment of claim, not at the moment of allocation. The EUR value at claim constitutes taxable income.

  • A withdrawal may realize a capital gain.

    On withdrawal, Cryptotax compares the value of your returned LSTs against the original cost basis. Any increase in value is taxable.

  • A slashing loss may be deductible.

    If your staked assets are slashed due to an AVS fault, that loss may potentially be offset against other crypto gains. This is however a grey area.

This overview is informational. For personal tax planning we recommend professional advice.

Frequently asked questions about EigenLayer tax

Are EigenLayer points taxable?

Points themselves are not taxable because they have no market value. A taxable moment only arises when points are converted to tokens (such as EIGEN).

How do I track restaking across multiple LSTs?

Cryptotax aggregates all your EigenLayer positions across different LSTs (stETH, cbETH, rETH) and calculates total yield and cost basis per token type.

What if I delegate to an operator?

Delegating to an operator is not a taxable event. The operator manages your stake but you retain ownership. Rewards remain taxable when you claim them.

Do I need to wait until the withdrawal is complete?

The 7-day escrow period has no tax impact. The taxable moment is when the withdrawal is complete and you receive the tokens, not when you initiate the withdrawal.

Import your EigenLayer activity today

Connect your Ethereum wallet, let our engine pull in all restaking deposits and rewards, and receive a report that is ready for your Belgian return. Automatic AVS tracking and EIGEN airdrop processing included.

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