Module 120 min2466 wordsFree — no account
Crypto assets held privately: holding period, swaps and the exemption limit
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG section 23 Private disposal transactions — subsection 1 sentence 1 no. 2, subsection 2 and subsection 3 — verified on September 23, 2026
- EStG section 22 Types of other income — no. 2 — verified on September 23, 2026
- EStG section 20 Investment income — subsection 1 no. 7 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Holding period for crypto assets as other assets — 1 year
gesetze-im-internet.de · 2026 rules - Extended period where the asset is used as a source of income — 10 years
gesetze-im-internet.de · 2026 rules - Exemption limit for the total gain from private disposal transactions — 1,000 € (tax-free only below it)
gesetze-im-internet.de · 2026 rules
Contents linked from this module
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.