BMF, read September 2026
Holding-period rule in Germany
What BMF publishes about holding-period rule in Germany, quoted verbatim from BMF - Individual questions on the income tax treatment of certain crypto assets (BMF circular of 6 March 2025, the ministry’s own English version), read September 2026.
- the authority quoted here
- BMF
- of the authorities read publish on this question
- 5/16
- the day these pages were read
- 2026-09-08
The authority's own words
Federal Tax Gazette II p. 571; see paragraph 31). Profits from the sale of crypto-assets held as private assets therefore constitute income from private sales transactions under section 22 no 2 in conjunction with section 23 (1) sentence 1 no 2 of the Income Tax Act if the length of time between acquisition and sale is no more than one year (for the
That sentence is the whole of what BMF publishes on this point on the page cited. It is reproduced here for reporting and comment; it is not tax advice, and nothing on this page is our reading of it.
The same question in other jurisdictions
| Jurisdiction | What the authority says |
|---|---|
| United Kingdom | You need to work out your gain for each transaction you make. The way you work out your gain is different if you sell tokens within 30 days of buying them.HMRC - Check if you need to pay tax when you sell cryptoassets, read September 2026 |
| United States | Q6. How do I determine if my gain or loss is a short-term or long-term capital gain or loss? A6. If you held the virtual currency for one year or less before selling or exchanging the virtual currency, then you will have a short-term capital gain or loss. If you held the virtual currency for more than one year before selling or exchanging it, then you will have a long-term capital gain or loss. The period during which you held the virtual currency (known as the “holding period”) begins on the day after you acquired the virtual currency and ends on the day you sell or exchange the virtual currency. For more information on short-term and long-term capital gains and losses, see Publication 544, Sales and Other Dispositions of Assets .IRS - Frequently asked questions on virtual currency transactions, read September 2026 |
| Netherlands | Crypto's horen tot uw bezittingen in box 3. Van uw crypto's geeft u de waarde in het economisch verkeer aan op 1 januari (peildatum). U hanteert daarbij de koers op de peildatum van het gebruikte omwisselplatform.Belastingdienst - Cryptovaluta, read September 2026 |
| Portugal | São excluídos os ganhos obtidos, bem como as perdas incorridas, resultantes das operações previstas na alínea k) do n.º 1 relativas a criptoativos detidos por um período igual ou superior a 365 dias. ( *)(anterior nº19)- Redação do Decreto-Lei n.º 97/2026, de 20 de maio) AT - Codigo do IRS - criptoativos (Lei 24-D/2022), read September 2026 |
Side by side, each in its own authority's words. Where two jurisdictions differ, the difference is between the two quotations; it is not our characterisation of either.
Where this comes from
This quotation was taken from BMF - Individual questions on the income tax treatment of certain crypto assets (BMF circular of 6 March 2025, the ministry’s own English version) on September 2026, and the text of that page as it read that day is kept so the quotation can be checked. BMF answers 10 of the questions on this site and publishes nothing we could quote on 6 of them.
Cite or embed this figure
BMF on holding-period rule in Germany: “Federal Tax Gazette II p. 571; see paragraph 31). Profits from the sale of crypto-assets held as private assets therefore constitute income from private sales transactions under section 22 no 2 in conjunction with section 23 (1) sentence 1 no 2 of the Income Tax Act if the length of time between acquisition and sale is no more than one year (for the” (Taxooor Crypto Tax Index).
Cite as: "Taxooor Crypto Tax Index: Holding-period rule, Germany", updated 2026-09-08, https://taxooor.com/tax/germany/holding-period/.