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If a cryptocurrency that is held in a "virtual wallet" was acquired at different times and at different daily rates, in case of a sale which of these "tranches" is sold is decisive for the existence of a speculative transaction as well as the amount of possible speculative income. The taxpayer can make any assignment if the position of the respective cryptocurrency acquired is fully documented with regard to the time of acquisition and acquisition costs. If this is not the case, the oldest units of a cryptocurrency are to be regarded as sold first (First in-First out method). Further calculation methods are LiFo (Last in-First out), HiFo (Highest in-First out) and optimized HiFo.

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