Taxpayer’s virtual-currency units must be treated as assets within the meaning of the act on income tax (Tuloverolaki 1535/1992 (TVL)). Any situation where taxpayers spend, realize, use or exercise their virtual-currency units is an event that causes a tax calculation to be made in order to determine the capital-gain or capital-loss amount. When calculating the changes in value, virtual currency is deemed to have been spent in the same order as it was acquired unless the taxpayer proves otherwise. To keep track of the order of a taxpayer’s spending of their virtual-currency units, the virtual accounts set up by the service platform can be relied on, but evidence of this must be presented to the tax authorities upon request.