Germany Staking after Air drop

Koinly,

I was reading through the Germany tax guide, but something isn’t clear to me and I have to ask.

Scenario 1 - I receive an air drop for free , what happens when I stake those rewards? Does it become taxable? If so, is it just the staking rewards?

Scenario 2- I receive air drops from a launchpad, but I have to pay gas fees to receive the tokens into my wallet. Do the gas fees change anything with the airdrops being tax free?

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