Bitcoin
German Tax Rules Reset Holding Period on Bitcoin Loss Harvesting and Repurchase
German cryptocurrency investors selling Bitcoin at a loss and immediately repurchasing it realize a deductible tax loss while restarting the one-year speculative holding period.
Under German tax regulations, selling a Bitcoin position at a loss and quickly repurchasing the same amount allows an investor to claim a deductible loss, but it simultaneously resets the one-year holding period for the newly acquired units. In Germany, crypto assets are classified as other economic assets governed by Section 23 of the Income Tax Act, treating sales as private disposal transactions rather than applying a flat withholding tax.
Under this framework, gains on assets held for less than one year are taxed at individual income rates, while losses realized within that period can be offset. Conversely, positions sold after holding them for more than twelve months are completely tax-free, meaning any accumulated losses from older holdings can no longer be deducted against other gains.
Following market declines on September 17, 2026—when Bitcoin traded at $76,555 and Ethereum at $2,453—many recent buyers found their holdings underwater. The report emphasizes that executing loss-harvesting strategies requires tracking three specific parameters for each tax lot: acquisition date, acquisition cost, and the exact quantity being traded.
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