in cloud mining services like bitdeer.com one typically pays an initial fee in order to setup a cloud mining contract that runs for a pre-specified amount of time (like 130 days).
Mining is then carried out throughput the specified time range, involving various fees (electricity and maintenance fees) and (possible) returns.
See for example here: https://www.bitdeer.com/pricing?id=1 where 375 Dollar need to be payed for a 100 TH/s contract. The 375 Dollar are initial costs and independent of other fees.
I wonder, how is this initial fee (the 375 Dollar in the example above) taxed ? Does this actually count as a ‘fee’ and therefore against capital gains ? Or does it count as a purchase ?
thx and cheers