| Since 2024 | €1,000 per calendar year |
|---|---|
| Until 2023 | €600 |
| Type | A threshold — exceeding it makes the whole gain taxable |
An allowance leaves the part below the line tax-free. A threshold flips everything: €1,001 of gain in a year makes the first €1,000 taxable too. That is why the exact date — and a complete cost basis — matter.
No. The line applies to all private disposals in the calendar year together, not per coin and not per exchange. What is already tax-free after one year of holding does not enter the threshold.
Losses on private disposals reduce the gain of the same income type. Whether the line is still crossed depends on that yearly net.
No. Staking rewards are usually other income with their own €256 threshold. That is not the same rule as for sales.
No. Without cost basis you do not know whether you are really under it. Cost basis zero inflates the gain.
This guide structures the data issues and common German administrative practice. It is not tax advice. The assessment in your case stays with you and your tax advisor.
Import the purchases and close cost basis zero. Then you see whether the threshold applies — or only a gap.
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