Tax holding clock

Crypto tax holding period in Germany

Bought on September 5, 2026 in Germany: a sale before September 5, 2027 is taxed as a private sale; from that date the gain is tax-free.

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BoughtSeptember 5, 2026TodaySeptember 5, 2026Taxable private saleNext tax year beginsJanuary 1, 2027Calendar tax yearHolding period completeSeptember 5, 2027365 days from today

Key facts

RegimeExempt after holding
Holding period365 days
Treatment todayTaxable private sale
Days to threshold365
Annual allowance€1,000
Next tax year beginsJanuary 1, 2027
AuthorityBundesministerium der Finanzen

What applies, and when

Sold before the threshold
A disposal of an asset where the period between acquisition and disposal is not more than one year is a private sale transaction under section 23 of the Einkommensteuergesetz, and the gain is taxable.
Sold after the threshold
Where more than one year passes between acquisition and disposal, the transaction falls outside section 23 of the Einkommensteuergesetz and the gain is not taxable for a private individual.
Caveat
The 1,000 euro figure is a Freigrenze rather than an allowance: gains stay tax free only where total private sale gains for the calendar year come to less than that amount, and reaching it makes the whole gain taxable.

Source: Bundesministerium der Finanzen · checked . The threshold is counted as whole days from the purchase, which is how the rule is stored.

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Bought on September 5, 2026 in Germany: a sale before September 5, 2027 is taxed as a private sale; from that date the gain is tax-free.

BoughtSeptember 5, 2026TodaySeptember 5, 2026Taxable private saleNext tax year beginsJanuary 1, 2027Calendar tax yearHolding period completeSeptember 5, 2027365 days from today
Treatment today
Taxable private sale
Days to threshold
365
Annual allowance
€1,000

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.

Guides

  • How to Buy Crypto With a Bank Transfer (ACH, SEPA, Faster Payments, Wire)

    Buying crypto with a bank transfer means moving currency from your bank into your exchange account over a domestic payment rail and then placing the order from the cash balance, which is normally the cheapest way to fund an account and differs from card funding mainly in speed and in the withdrawal holds that follow.

  • Crypto Tax in Germany: The One-Year Rule and Everything Around It

    Germany taxes privately held crypto as a private sale transaction under section 23 of the Einkommensteuergesetz, which means a gain is taxable only where less than one year passed between acquisition and disposal, and even then stays free of tax if your total private sale gains for the calendar year came to less than 1,000 euros.

Frequently Asked Questions

Does how long the coin was held change the tax in Germany?
Yes. A disposal within 365 days of acquisition is treated differently from one after it. A disposal of an asset where the period between acquisition and disposal is not more than one year is a private sale transaction under section 23 of the Einkommensteuergesetz, and the gain is taxable.
Is there an annual tax-free amount in Germany?
Germany publishes an annual tax-free amount of €1,000, according to Bundesministerium der Finanzen.
When does the Germany tax year start?
The next one begins on January 1, 2027.

See also