Bitcoin
German Tax Framework for Bitcoin Applies Distinct Rules to Holding Periods and Savings Plans
Capital gains on Bitcoin held privately in Germany become tax-exempt after one year, though periodic savings plans require tracking each acquisition date individually.
Under German tax law, Bitcoin is categorized as an "other economic good" rather than a security, making private sales subject to Section 23 of the German Income Tax Act. A ruling by the Federal Fiscal Court on February 14, 2023, confirmed that gains on Bitcoin held for more than twelve months are completely tax-free, regardless of the profit amount. Sales made before the one-year mark are subject to individual income tax rates of up to 45% plus the solidarity surcharge, though an annual gain threshold of 1,000 euros remains exempt.
Unlike traditional equities that incur a flat 25% withholding tax, Bitcoin investments managed through recurring savings plans face separate holding periods for each purchase. For example, monthly contributions of 200 euros initiated across a year create twelve distinct tax deadlines twelve months after each specific execution date.
When selling partial holdings from a savings plan, a circular from the Federal Ministry of Finance dated March 6, 2025, dictates that individual allocation applies first, followed by the first-in, first-out method. This order treats the earliest acquired coins as the first sold, allowing investors to dispose of older, tax-exempt positions ahead of newer tranches.
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