The tax implications related to investing in stocks, ETFs and ETCs primarily depend on the tax rules of your home country, i.e. the country in which you are considered as a resident for tax purposes.
In general, national income tax implications need to be considered first. In addition, some countries require you to consider further tax implications, such as, for example, wealth taxes. The taxable income would usually include both distributions and capital gains.
Please consult your own tax advisor on how to lawfully declare your income from Bitpanda Stocks - you are solely responsible for the appropriate taxation.
Keep in mind
Bitpanda Stocks enables you to make fractional investments. To allow for this, Bitpanda issues a derivative contract which is backed by the underlying stock or ETF. You can read more about this here.