This is how chain.report assesses futures and the like for tax purposes.
November 12, 2026
Income from forward transactions, futures, and margin transactions, that is “PnLs”, is subject to capital gains tax. This is a settlement of differences within the meaning of 23 Abs. 2 Satz. 1 Nr. 3 EStG.
A holding period therefore does not apply here, because there is no application of § 23 Abs. 1 Nr. 2 EStG.
When trading futures contracts, you should be aware of the tax consequences. You can find further information on this here: