If you, as private investor, are holding cryptocurrencies longer than one year, profits from it become tax-free. If the trades are made in the context of a GmbH, which is specialized in the trade with cryptocurrencies, in principle each trade is taxable. It is possible to reduce the tax base by realising losses (if possible) shortly before the end of the one-year speculation period. However, the new holding period of one year automatically re-starts when losses or gains are realised.
Detailed information can also be found in our blog post.
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