The one-year rule, exactly
§23 Abs. 1 Nr. 2 EStG taxes a private sale when no more than one year passes between purchase and sale. The year is counted by calendar date: coins bought on 15 March 2025 can be sold tax-free from 16 March 2026. A sale on the anniversary itself is still inside the period. The calculator uses this date rule, not a 365-day count, so leap years do not shift the result.
The rule applies per lot. If you bought in three tranches and sell part of the position, the BMF letter of 6 March 2025 on crypto assets says the coins sold are identified first-in, first-out (FIFO), separately for each wallet or exchange account. The table under the result shows which lot each sale used and whether that part is tax-free.
€1,000 Freigrenze: a threshold, not an allowance
Since tax year 2024 private-sale gains stay tax-free if the total for the calendar year is less than €1,000 (§23 Abs. 3 Satz 5 EStG; it was €600 before). This is a Freigrenze, not a Freibetrag: at €999 nothing is taxed, at €1,000 or more the whole amount is taxable, not just the excess.
The limit covers all private sales under §23 together — crypto, gold, foreign currency and other assets sold within their holding period. That is why there is a field for other private-sale gains. Losses within the period reduce gains of the same year; leftover losses can be carried back one year or forward, which the calculator does not track.
How the tax is estimated
Taxable gains are added to your other income and taxed at the personal rate from 14% to 45%. The calculator multiplies the taxable amount by the marginal rate you enter, then adds the solidarity surcharge (5.5% of the income tax, if it applies to you) and church tax (8% in Bavaria and Baden-Württemberg, 9% elsewhere). For an exact figure, enter the marginal rate your tax software shows with and without the gain.
gain per lot = proceeds − (purchase price + fees)
tax-free = lots held more than one year
taxable total = gains within one year + other §23 gains
tax = 0 if taxable total < €1,000, else taxable total × marginal rate (+ Soli, church tax)Source and what is simplified
Law: §23 EStG at gesetze-im-internet.de/estg/__23.html. Administrative view: BMF letter "Einzelfragen zur ertragsteuerrechtlichen Behandlung bestimmter Kryptowerte" of 6 March 2025 at bundesfinanzministerium.de.
- One coin per calculation; FIFO across the whole list (the BMF applies FIFO per wallet — run each wallet separately if they differ).
- Swapping one coin for another is a sale of the coin you give up; enter it as a sell at its euro value that day and the received coin as a buy.
- Staking, lending and mining income (§22 Nr. 3 EStG, own €256 Freigrenze) is not included.
- Loss carry-back and carry-forward, and trading as a business, are not modelled.
Frequently asked questions
+Is crypto tax-free in Germany after one year?
Yes for private investors: a coin sold more than one year after you bought it is not taxable under §23 EStG. The period is counted per lot, by calendar date.
+Is the €1,000 limit per coin or per year?
Per calendar year and per person, for all private sales under §23 together. If the total reaches €1,000, the whole amount is taxed.
+Which lots count as sold first?
The BMF letter of 6 March 2025 uses FIFO, applied separately for each wallet or account. The calculator uses FIFO for the list you enter.
+Does a crypto-to-crypto swap count as a sale?
Yes. Exchanging BTC for ETH within the holding period realises a gain or loss on the BTC, valued in euros at the time of the swap.
+Does the one-year period extend to ten years when I stake?
No. The ten-year rule for income-generating assets was dropped; the BMF confirms that staking or lending does not extend the one-year period. The staking rewards themselves are income when received.
Calculations run entirely in your browser; nothing you type is sent to KOT.CASH. Results are estimates for information only and are not financial, tax or legal advice.