How each country counts
- United States: long-term after more than one year. The holding period starts the day after purchase, so a coin bought on 10 March qualifies when sold on 11 March of the next year (IRS Topic 409).
- Germany: tax-free after more than one year under ยง23 EStG; same calendar logic, counted per lot.
- Australia: 50% CGT discount after at least 12 months, excluding the days of acquisition and disposal โ in practice the same first date as the US rule (ATO).
- Portugal: excluded from tax when held 365 days or more (Lei 24-D/2022), counted in days.
- Austria: only coins bought before 1 March 2021 (Altvermรถgen) become tax-free, after one year; newer coins are taxed at 27.5% whatever the holding period (ยง27b EStG).
- Czech Republic: from 2025 income from crypto held for more than three years is exempt (time test, Financial Administration at financnisprava.cz).
- United Kingdom, Canada, Spain, Italy and Poland: no holding-period relief for crypto gains.
Why the exact day matters
A sale one day early is a sale inside the period. With a gain of โฌ20,000 in Germany that day can be the difference between no tax and several thousand euros. The table marks a date as "qualifies now" only from the first qualifying day; the anniversary itself does not qualify under the "more than one year" rules.
Lots are separate. If you bought every month, each purchase has its own date โ add them as separate lots and sell the oldest ones first where the rules allow you to choose (Germany and Portugal require FIFO anyway).
What can change the date
Moving coins between your own wallets does not reset the clock, but a swap into another coin usually does (except in Portugal, where the original date carries over, and Austria, where a swap is not a realisation). Trading as a business, changing tax residence, or staking and lending in some countries can change the outcome. The dates here are the general rule only.
Frequently asked questions
+When is crypto long-term in the US?
When you sell it more than one year after buying: the day after the one-year anniversary or later.
+Is 365 days the same as one year?
Not always. Portugal counts 365 days; the US and Germany count calendar years, so leap years shift the date by a day compared with a 365-day count.
+Does sending crypto to another wallet restart the holding period?
No, a transfer between your own wallets is not a sale. A swap into a different coin usually starts a new period for the new coin.
+Which countries have no crypto holding-period exemption?
Among those listed: the UK, Canada, Spain, Italy and Poland tax gains regardless of how long you held.
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