Holdings per wallet and platform on the date
With purchase data where provable, and notes on gaps in the data.
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 gains and losses stand and whether your holdings are documented per wallet. We check it with sources, and you decide. In English, for people living in Germany.
The essentials
- Holding periods per unit, the thresholds (EUR 1,000 and EUR 256) and loss offsetting at a glance.
- The law requires no snapshot on 31 December, but a clean holdings record saves reconstruction work later.
- Only what has actually happened by the end of the year counts.
- No recommendation for tax-motivated sales without your figures.
What we check at the cut-off date
Six points where money and effort are decided at year-end.
Step 1
Holding period per unit
For assets other than real estate, a sale is taxable if no more than one year lies between purchase and sale (section 23(1) sentence 1 no 2 EStG). We establish per wallet which units have passed the one-year period and which have not. An exchange is itself a sale and a purchase and starts a new period for the units you receive (BFH IX R 3/22).
Step 2
The EUR 1,000 threshold
Gains from all private disposals in the calendar year stay tax-free if the total gain is less than EUR 1,000. This is a threshold (Freigrenze), not an allowance: at exactly EUR 1,000 nothing is tax-free any more (section 23(3) sentence 5 EStG).
Step 3
Losses
Losses from private disposals may be offset in the same year only against gains from such disposals. Losses not offset reduce gains of the immediately preceding year (for 2026, that is 2025) or of later years under section 10d EStG (section 23(3) sentences 7 and 8 EStG, section 10d EStG). The loss must actually be realised by the end of the year.
Step 4
Income under section 22 no 3 EStG
Income from services, for example income which the administration counts here, is tax-free if it is less than EUR 256 in the calendar year. This is also a threshold, and it is not added to the EUR 1,000 threshold (section 22 no 3 EStG).
Step 5
Wallet holdings and documentation
The ministry circular names holdings on 31 December of the year and the previous year, wallet addresses and transaction hashes as items the tax office may request in individual cases (circular of 6 March 2025, paragraphs 100 to 104). There is no duty to file a snapshot on that date. A clean holdings record saves you reconstruction work later.
Step 6
Method chosen per wallet
Paragraphs 102 and 103 require documentation of the disposal sequence chosen per wallet and of transfers between wallets. We record which method (specific identification, average, FIFO) you apply and, if you wish, calculate the alternative so you know the difference.
What the law requires by 31 December
Less than the word "cut-off date" suggests.
There is no legal duty to sell, to rebalance, to prepare a tax report or to take a wallet snapshot just because the year ends. What counts on 31 December is only what has actually happened by then: a sale, an exchange or the realisation of a loss must have taken place in calendar year 2026 to belong to the 2026 assessment.
We do not recommend tax-motivated sales without your figures
Whether a sale before year-end makes sense depends on your purchase dates, the gains and losses of the year and your tax rate. The review shows you the position. You decide.
An additional retention duty applies only to taxpayers with positive investment or other income above EUR 500,000 in a calendar year: records must be kept for six years, starting with the calendar year after the threshold was exceeded (section 147a AO). The general duties to cooperate remain (section 90(1) AO).
What you get from the review
A picture of your position at year-end, before it can no longer be changed.
Where the one-year period has passed
And which units are still within the period.
Your gain and loss position for 2026
With the thresholds and loss offsetting, calculated in both methods if you wish.
Your raw data and evidence
What is missing, what we need to request, what should be secured before the year turns.
Scope and fee depend on the number of wallets and transactions. We tell you both in the call back before we start. Fee bases: Fees.
Sources
- Section 23 EStG, section 22 no 3 EStG, section 10d EStG, section 52(1) EStG
- Section 90 AO, section 147a AO
- Federal Ministry of Finance circular of 6 March 2025, ref. IV C 1 - S 2256/00042/064/043, paragraphs 53 to 55, 61 to 63, 100 to 105
- BFH IX R 3/22
Questions and answers on the year-end review
Do I have to take a wallet snapshot on 31 December?
No, there is no legal duty. The ministry circular names holdings on 31 December as an item the tax office may request in individual cases (paragraphs 100 to 104). A clean holdings record saves you reconstruction work later.
How does the EUR 1,000 threshold work?
It applies to the total gain from all private disposals in the calendar year. If it is less than EUR 1,000, it is tax-free. At EUR 1,000 or more the whole gain is taxable, not only the part above the threshold.
Can I offset a 2026 loss against 2025 gains?
Yes. Losses from private disposals that are not offset in the same year can be carried back to the immediately preceding year (for 2026, that is 2025) or forward to later years under section 10d EStG. They can only be offset against gains from private disposals. The loss must actually be realised by the end of the year.
Does the EUR 256 threshold apply on top of the EUR 1,000 threshold?
They are two separate thresholds for different types of income: EUR 1,000 for private disposals (section 23 EStG) and EUR 256 for income from services (section 22 no 3 EStG). They are not added together.
Should I sell coins before the end of the year?
That depends on your purchase dates, the gains and losses of the year and your tax rate. We do not recommend tax-motivated sales without your figures. The review shows you the position and you decide.
What does the review cost?
Scope and fee depend on the number of wallets and transactions. We tell you both in the call back before we start.
Responsible for content: Matthias Steger, German certified tax advisor (Steuerberater), nine years as a tax auditor.
Legal position: 10 October 2026. Sources: sections 22 no 3, 23, 10d, 52 EStG; sections 90 and 147a AO; circular of 6 March 2025, paragraphs 53 to 55, 61 to 63, 100 to 105; BFH IX R 3/22. General presentation without your transaction data; whether a threshold is exceeded can be calculated only in the individual case. This page is not advice on an individual case.
Legal position: 10 October 2026. Sources: sections 22 no 3, 23, 10d, 52 EStG; sections 90 and 147a AO; circular of 6 March 2025, paragraphs 53 to 55, 61 to 63, 100 to 105; BFH IX R 3/22. General presentation without your transaction data; whether a threshold is exceeded can be calculated only in the individual case. This page is not advice on an individual case.