The current private-disposal distinction
Section 23 generally taxes disposals of other private assets when no more than one year separates acquisition and disposal. BMF guidance applies this framework to relevant crypto holdings. A crypto swap or payment can be a disposal; keeping the proceeds on an exchange does not by itself defer a realised gain.
The annual aggregate private-disposal profit threshold is strictly below EUR 1,000. It is a cliff threshold, not an allowance deducted from a larger profit, and covers the relevant private-disposal category rather than an allowance for each coin or wallet. Taxable profits enter the personal income-tax calculation; the 2026 tariff reaches 45%, before any applicable surcharges.
Staking is not the same as a sale
BMF’s 2025 guidance treats passive-staking remuneration generally as other income under section 22(3), valued on receipt under its rules. Active validation, mining or commercial operations may be business activity. The guidance says the statutory ten-year extension is not applied to relevant currency/payment tokens merely because they are used to earn income.
Section 23 losses are restricted to gains in the relevant private-disposal category, with prescribed carry-back or carry-forward treatment; they are not an unrestricted deduction from employment income. Maintain transaction, wallet, cost and valuation records.
A material proposal to watch
On 30 September 2026, the Federal Finance Ministry published a draft proposing capital-income treatment for certain private crypto income. The source describes a draft in interdepartmental coordination, not an enacted change. A relocation plan should monitor the final legislation, commencement and any protection for existing holdings before relying on the current one-year result for future sales.