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The 30 best results for "holding period"

Checklist
Abolishing the Holding Period: What Should My Tax Adviser Point Out?

Holding period Checklist · List of questions · Legal position 10/2026 What should a good tax adviser point out on the abolition of the holding period? The holding period applies unchanged; the reform exists only as a re …
/en/adviser-checklist/holding-period/
Article
The One-Year Crypto Holding Period in Germany

Section 23 EStG Article · Legal position 09/2026 The one-year holding period Germany still lets private investors realise crypto gains free of tax after twelve months, with no upper limit. That rule is unusual in Europe …
/en/knowledge/holding-period/
Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… he tax administration treats the note like coins held directly: section 23 EStG, one-year holding period, tax free afterwards. Where that claim is missing, it is a capital claim under section 20 EStG with the 25 per cent …
/en/knowledge/crypto-etp-spot-or-etf/
Article
Inheriting and Gifting Crypto Assets in Germany

… sition 08/2026 Inheriting and gifting crypto assets A single date that decides the tax, a holding period that carries over, and a key without which the whole estate is worthless — but taxed. German inheritance tax on cry …
/en/knowledge/inheritance-and-gifts/
Seite
FAQ: German Crypto Tax Questions Answered

… y asked questions Short answers to the questions clients and enquirers ask most, from the holding period to voluntary disclosure and leaving Germany. Where there is more to say, a link leads to the full article. Tax and …
/en/faq/
Service
Year-End Crypto Tax Review 31 December 2026

31.12.2026 Service · year-end Year-end review of your crypto holdings for Germany Before the year ends you can still clarify what cannot be changed later: which units have been held for more than a year, where your gain …
/en/services/year-end-crypto-review/
Country
Austria: Crypto Taxes When Leaving Germany

… · Legal position 08/2026 Austria: crypto taxes when leaving Germany Destination Austria: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/austria/
Country
Switzerland: Crypto Taxes When Leaving Germany

… position 08/2026 Switzerland: crypto taxes when leaving Germany Destination Switzerland: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/switzerland/
Country
Poland: Crypto Taxes When Leaving Germany

… le · Legal position 08/2026 Poland: crypto taxes when leaving Germany Destination Poland: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/poland/
Country
United Arab Emirates: Crypto Taxes When Leaving Germany

… United Arab Emirates: crypto taxes when leaving Germany Destination United Arab Emirates: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/uae/
Service
Moving to Germany with Crypto Assets

… 8/2026 Moving to Germany Germany does not tax crypto on arrival, and it lets you keep the holding period you already built. Both advantages depend on the same thing: being able to prove, years later, what you bought and …
/en/services/moving-to-germany/
Country
Portugal: Crypto Taxes When Leaving Germany

… Legal position 08/2026 Portugal: crypto taxes when leaving Germany Destination Portugal: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/portugal/
Country checklist
Leaving Germany with Bitcoin to Austria: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Austria. Holding period: None for cryptocurrencies (new holdings …
/en/austria/checklist/
Article
Draft Bill on a Flat Tax for Crypto: Cabinet to Decide on 14 October

… ent is still ongoing. No new cabinet date is known. Nothing changes for you: the one-year holding period under section 23 EStG still applies and the draft is not law. The sections below describe the position up to 14 Oct …
/en/knowledge/draft-bill-crypto-flat-tax/
Country
Indonesia (Bali): Crypto Taxes When Leaving Germany

… 08/2026 Indonesia (Bali): crypto taxes when leaving Germany Destination Indonesia (Bali): holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/indonesia/
Country
Czechia: Crypto Taxes When Leaving Germany

… · Legal position 08/2026 Czechia: crypto taxes when leaving Germany Destination Czechia: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/czechia/
Country
Singapore: Crypto Taxes When Leaving Germany

… egal position 08/2026 Singapore: crypto taxes when leaving Germany Destination Singapore: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/singapore/
Country checklist
Leaving Germany with Bitcoin to Switzerland: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Switzerland. Holding period: – (private capital gains generally t …
/en/switzerland/checklist/
Country checklist
Leaving Germany with Bitcoin to Poland: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Poland. Holding period: None; 19 % regardless of holding period, …
/en/poland/checklist/
Country checklist
Leaving Germany with Bitcoin to Singapore: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Singapore. Holding period: – (no capital gains tax; for private i …
/en/singapore/checklist/
Country checklist
Leaving Germany with Bitcoin to the United Arab Emirates: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of United Arab Emirates. Holding period: – (tax-free regardless of h …
/en/uae/checklist/
Country
Georgia: Crypto Taxes When Leaving Germany

… · Legal position 08/2026 Georgia: crypto taxes when leaving Germany Destination Georgia: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/georgia/
Country checklist
Leaving Germany with Bitcoin to Spain: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Spain. Holding period: None Section 2 AStG classification: No; if …
/en/spain/checklist/
Country checklist
Leaving Germany with Bitcoin to Georgia: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Georgia. Holding period: Irrelevant for private exchange trading: …
/en/georgia/checklist/
Country checklist
Leaving Germany with Bitcoin to Portugal: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Portugal. Holding period: 365 days; tax-free only if the counterp …
/en/portugal/checklist/
Country
Italy: Crypto Taxes When Leaving Germany

… file · Legal position 08/2026 Italy: crypto taxes when leaving Germany Destination Italy: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/italy/
Country
Spain: Crypto Taxes When Leaving Germany

… file · Legal position 08/2026 Spain: crypto taxes when leaving Germany Destination Spain: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/spain/
Country
Vietnam: Crypto Taxes When Leaving Germany

… · Legal position 08/2026 Vietnam: crypto taxes when leaving Germany Destination Vietnam: holding period, tax rate, classification under section 2 AStG, exit taxation and the five scenarios from the year of departure to …
/en/vietnam/
Article
The German Ministry Circular on Crypto Assets and Its Consequences

… inistrative viewOur viewCase Lendingtransfer for consideration Other income; the extended holding period is not applied The concept of money in section 20(1) no 7 EStG and comparability with foreign currencies are unreso …
/en/knowledge/bmf-circular/
Country checklist
Leaving Germany with Bitcoin to Cyprus: Checklist

… es not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Cyprus. Holding period: None. Section 2 AStG classification: No. …
/en/cyprus/checklist/