Crypto holding period calculator
Enter the purchase date – the calculator shows from which day selling your coins is tax-free under German law, and how many days are left.
The calculation runs only in your browser. Your entries are not stored and not sent anywhere.
Pulse reminds you automatically when your coins become tax-free.
MMTC Pulse shows the holding period for every purchase – FIFO, imported from your exchange with read-only access or entered by hand. You get a notification one week before and on the day itself.
Download on theApp StoreHow it is calculated
In Germany, a gain from selling crypto is a private sale transaction if no more than one year passes between purchase and sale (Section 23(1) sentence 1 no. 2 EStG). If more than one year passes, the gain is tax-free.
The period starts on the day after the purchase and ends at the end of the day one year later that has the same date (Section 108 AO with Section 187(1) and Section 188(2) BGB). So you can sell tax-free from the following day – purchase date plus one year plus one day. If that date does not exist in the following year (purchase on 29 February), the period ends on 28 February (Section 188(3) BGB).
| Purchase | Period ends | Tax-free from |
|---|---|---|
| 15 Mar 2025 | 15 Mar 2026 | 16 Mar 2026 |
| 31 Dec 2025 | 31 Dec 2026 | 1 Jan 2027 |
| 29 Feb 2024 | 28 Feb 2025 | 1 Mar 2025 |
Good to know
- Germany only, for coins held as private assets. Austria and Switzerland have different rules.
- The day of purchase counts. Exchanges often show times in UTC – for purchases around midnight the German date can differ.
- Several purchases: if you sell only part, the tax authority's view is that per wallet or account the coins bought first count as sold first (FIFO).
- Exemption limit: if you sell within the period, the gain stays tax-free if all your private sale gains in the year together stay below €1,000 (since 2024, Section 23(3) sentence 5 EStG). From €1,000 the whole gain is taxable – it is a threshold, not an allowance.
- Planned reform: a draft bill of the Federal Ministry of Finance (as of 30 Sep 2026) would abolish the holding period for crypto bought after 31 Dec 2026. It has not been passed (as of 24 October 2026); the calculator applies the current law and flags purchases from 2027.
Not tax advice. The calculator is general guidance and does not check your individual case. If in doubt, ask a tax adviser.
FAQ
When is crypto tax-free in Germany?
When you have held it for more than one year. Then the sale is not a private sale transaction under Section 23(1) sentence 1 no. 2 EStG and the gain is tax-free, regardless of its size.
How exactly is the one-year holding period calculated?
The period starts on the day after the purchase and ends at the end of the same calendar day one year later (Section 108 AO, Sections 187 and 188 BGB). Example: bought on 15 Mar 2025, the period ends on 15 Mar 2026, tax-free sale from 16 Mar 2026. For a purchase on 29 Feb 2024 the period ends on 28 Feb 2025, tax-free from 1 Mar 2025.
What if I sell within one year?
Then the gain is taxed at your personal income tax rate. It stays tax-free if your total gains from private sale transactions in the calendar year are below €1,000 (threshold since 2024, Section 23(3) sentence 5 EStG). From €1,000 the full amount is taxable.
Which coins count as sold if I bought several times?
According to the tax authority (Federal Ministry of Finance letter of 6 March 2025), FIFO generally applies per wallet or account: the coins bought first count as sold first. That is why the calculator sorts your purchases by date.
Does staking or lending extend the holding period to ten years?
According to the Federal Ministry of Finance, no: for cryptocurrencies such as Bitcoin or Ether, staking or lending does not extend the period to ten years. Staking rewards themselves are taxable as other income when received, and a separate holding period starts for them.
Is the crypto holding period being abolished?
Planned, but not decided. A draft bill of the Federal Ministry of Finance dated 30 Sep 2026 would tax crypto bought after 31 Dec 2026 at the 25% flat tax without a holding period. The draft is still being coordinated between ministries (as of 24 Oct 2026). For coins bought before, the one-year rule is to remain.
Does the calculator work for Austria or Switzerland?
No. It only reflects the German rule under Section 23 EStG. Austria and Switzerland have different rules.
- Section 23 EStG (private sale transactions, threshold in subsection 3 sentence 5)
- Section 108 AO, Section 187 and Section 188 BGB (calculating periods)
- Federal Ministry of Finance letter of 6 March 2025 on the income tax treatment of certain crypto assets (GZ IV C 1 - S 2256/00042/064/043)
- German Bundestag, Petitions Committee, 12 Oct 2026 (status of the reform, in German)
As of: 24 October 2026
MMTC Pulse is an information tool, not tax or investment advice. No guarantee; the law, the tax authorities and your personal situation are decisive. Risk notice