Crypto FIFO/LIFO

Crypto gains are private disposal transactions under Section 23 EStG, and the crux lies in the matching. If you bought Bitcoin at three different prices and then sell half, the tax office needs to know which acquisition you are disposing of - because the holding period and gain depend on it. Crypto FIFO/LIFO takes this lot matching off your hands and works it through cleanly, trade by trade.

The standard method is FIFO: First In, First Out. The coins bought first count as sold first. The Federal Fiscal Court confirmed in its ruling of 14.02.2023 (VIII R 4/15) that FIFO is an appropriate consumption order for cryptocurrencies, and the BMF letter of 10.05.2022 also provides for FIFO as permissible in paragraph 58. LIFO - Last In, First Out - is tolerated if applied consistently, yet the tax offices prefer FIFO. The calculator shows both results side by side so you see the difference.

The crypto investor's best friend is the one-year holding period. Anyone holding a cryptocurrency for more than a year disposes of it completely tax-free. The period starts the day after acquisition and ends exactly 365 days later. Crypto FIFO/LIFO checks for each matched unit whether it has cleared this period and marks tax-free versus taxable disposals cleanly apart.

A common misconception concerns staking and lending. It used to be said that staked coins had a holding period extended to ten years. That worry is settled: since 2023 the normal one-year holding period applies to staked cryptocurrencies too. The calculator works with this current legal position so you do not hold longer than necessary.

The second lever is the 1,000 EUR exemption threshold per year under Section 23(3) EStG. If your total private disposal gains for the year stay below it, they are tax-free. But beware: this is a threshold, not an allowance. Exceed the 1,000 EUR even narrowly and the entire gain becomes taxable, not just the part above. The calculator keeps an eye on this edge.

You can import your trades via CSV instead of typing every line, and you get a breakdown at the end that you can use for Annex SO of your tax return. Everything runs protected, your trading data stays in your control. The calculator does not replace tax advice - special cases such as hard forks, commercial trading or foreign exchanges can change the classification. Take the results as a solid basis, not the last word.