This is how you should understand the fee information
A fee is displayed in your trade as follows, for example:
In chain.report, this means that the value of 0.016041 ETH in the example is included in the amount of 16.040800 ETH: This is inclusivity. Please note that some exchanges, e.g., in CSV exports, specify differently whether they include or exclude fees. Please rely on chain.report to correctly distinguish this for each exchange. By the way: In the chain.report template, you can see in the short description text whether the fee is considered part of the total value or not.
Why is a sale sometimes listed twice?
If you click on the eye within a transaction under disposals, you may see that there are a total of 2 disposal items with an identical amount equal to the fee.
After consulting with tax advisors, there is a corresponding assessment regarding fees and advertising expenses:
The logical disposal due to the fees. This corresponds to the withdrawal from your holdings. Depending on the acquisition value, this can generate a profit or loss.
The deduction of the amount as advertising expenses. Claiming this results in a loss disposal.