[HN Gopher] Germany: Crypto held for more than a year will not g...
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       Germany: Crypto held for more than a year will not get taxed
        
       Author : mpyllan
       Score  : 278 points
       Date   : 2022-05-13 12:28 UTC (10 hours ago)
        
 (HTM) web link (www.vanticatrading.com)
 (TXT) w3m dump (www.vanticatrading.com)
        
       | intabli wrote:
       | Yet another attack on peer to peer electronic cash, masquerading
       | as a benefit handed over by the amazing thoughtful overlords to
       | their ignorant peasants. Cryptocurrency is CURRENCY, meant to be
       | spent and replaced and worked for, not "Hodl bro" like idiots
       | everywhere tout.
        
         | somenameforme wrote:
         | One interesting aspect of any form of currency that is strictly
         | finite (like most crypto implementations are) is that it will
         | become deflationary over time. Economies, demand, etc will grow
         | but the amount of currency will stay, more or less, the same.
         | So the currency will inherently become worth more.
         | 
         | Good and bad depending on how you look at. As a holder, it's
         | good because your money becomes worth more. But on a
         | macroeconomic level, there's an argument to be made that
         | inflation is good because it basically is a deterrent against
         | 'hodlllll' and a motivator for things like lending and what
         | not, which help the gears of the economy churn. But we're
         | probably going to get to see the endgame of the inflationary
         | fiat game in our lives and I guess we just get to see whether a
         | depressionary crash or an inflationary crash is less awful.
        
           | dcolkitt wrote:
           | This is common folk wisdom, but not exactly what
           | macroeconomists actually believe. It's true that deflationary
           | _shocks_ tend to lead to hoarding money and economic activity
           | freezing. But long-run deflation that 's baked into the
           | system and expected appears to have no impact on economic
           | activity.
           | 
           | We know this from the economic history of the 19th century.
           | The entire period from 1815-1914 was broadly deflationary,
           | yet economic growth rates were significantly higher than the
           | 20th century. There was certainly no shortage of massive
           | investment made into industrialization, railroads,
           | electrification, and fossil fuels among other major
           | endeavors.
           | 
           | https://www.nber.org/digest/apr04/good-versus-bad-
           | deflation-...
        
       | jossclimb wrote:
       | What are capital gains like in Europe / Germany, similar to here
       | in the US?
        
         | BlargMcLarg wrote:
         | Europe doesn't have universal capital gains tax. In fact, a
         | country might not have a capital gains tax at all.
         | 
         | Germany has a flat 25% from what I can tell.
        
       | mpyllan wrote:
       | The German Federal Ministry of Finance has published a document
       | defining and framing the different types of cryptocurrency gains.
        
         | lern_too_spel wrote:
         | "Please don't use HN primarily for promotion. It's ok to post
         | your own stuff occasionally, but the primary use of the site
         | should be for curiosity."
        
       | skizm wrote:
       | If I hold physical gold bars in my basement for more than a year
       | and sell at a profit, how is that taxed? Should be the same,
       | right?
        
         | lxgr wrote:
         | Maybe? But now consider "tokenized stocks" (setting the
         | legality of it aside for a moment) - should these be taxed as
         | property instead of investments too?
        
         | scrollaway wrote:
         | Yes, and it is.
        
           | G3rn0ti wrote:
           | Not in Germany. If you hold your gold bars for longer than a
           | year and you sell'em -- no taxes. German capital gains tax
           | applies to stock and derivates (i.e. papers) but not to
           | commodities (physical things like gold, cars or other
           | hardware). So even while cryptos are non-physical they are
           | treated like physical items. And that kind of makes sense if
           | you believe Bitcoin is like digital gold. However, there will
           | be a dispute at some point I guess when it comes to typical
           | government tokens because they resemble very much a stock
           | shares with voting rights.
        
       | Erwin wrote:
       | Interesting to compare that to what happens across the border in
       | Denmark, where crypto is treated as speculation: EVERY individual
       | sale you make has the profit taxed as personal income (calculated
       | as FIFO and so up to ~52%) but the losses have deduction taxed
       | separately at about 26%.
       | 
       | Thus you can end the year with 0 net profit, but a huge tax bill!
        
       | fweimer wrote:
       | Primary source:
       | https://www.bundesfinanzministerium.de/Content/DE/Downloads/...
       | 
       | There are several caveats with this. First of all, this comes
       | from the treasury (executive branch). There is considerable room
       | for interpretation, and courts may apply existing laws
       | differently than the treasury intends.
       | 
       | Furthermore, according to the letter, the tax-free period only
       | applies to currency tokens (which are defined as tokens to be
       | used for payment purposes). The tokens that routinely make the
       | news do not seem to be in that category. Other tokens may be
       | taxed differently. Here's an example: if someone algorithmically
       | pegs the value of a token to some stock index, it is very likely
       | that you still have to pay the usual 25% capital gains tax once
       | you sell it. Undoubtedly someone will set up a coin like that and
       | take fees in anticipation of tax savings, but this will work out
       | only for some time, until the tax office catches up--or not at
       | all, if the token is never classified as a payment/currency token
       | in the first place.
        
       | Gustomaximus wrote:
       | I assume they have rules around how you acquire, otherwise ask
       | your company to make you a contractor so you work for $1 but have
       | the right to buy $XXXX of crypto every month for another $1.
       | 
       | If you have the savings to live a year + happy with the risk you
       | could be income tax free?
        
       | k__ wrote:
       | Only for privat investors.
       | 
       | If you got paid in crypto, you will get taxed.
       | 
       | And the feds try everything to link crypto you got to some
       | service you provided for it, even if it's just a retweet.
        
       | pavlov wrote:
       | ...Will not get taxed as income but instead as capital gains.
       | 
       | Americans are familiar with this system, it's how short-term and
       | long-term capital gains work in the USA.
       | 
       | Edit -- my misunderstanding, German system is different after
       | all. See asldjajlfkj's reply below.
        
         | recursive wrote:
         | American here. Did not know short-term and long-term were
         | different things.
        
         | asldjajlfkj wrote:
         | No. A "Privatverkauf" is tax free after one year. If you sell
         | before that it is taxed as income. Crypto is never taxed as
         | capital gains in Germany.
        
           | pavlov wrote:
           | Thanks for the clarification! I edited my reply.
           | 
           | I have to say, this blows the mind for Americans who assume
           | European countries are tax hells. The IRS will tax
           | everything, sometimes before you've sold it: I had to pay
           | mark-to-market capital gains tax on unrealized gains in a
           | foreign mutual fund I'd bought before moving to USA.
        
             | _zoltan_ wrote:
             | Then you'll be surprised to learn that Switzerland doesn't
             | even have capital gains tax on any security (crypto,
             | ETF...).
        
               | mbeex wrote:
               | But property tax AFAIK (contrary to Germany)
        
               | pavlov wrote:
               | Not really surprised about that. Switzerland, Luxembourg
               | - they're well known as attractive tax regimes. The
               | surprising aspect is that there's so many options in the
               | middle. Even in the EU, every country has a unique
               | combination of tax features, and knowledge about one or
               | two of them doesn't translate. Portugal is unlike Italy
               | is unlike France is unlike Germany is unlike Sweden is
               | unlike Finland.
               | 
               | My humble opinion is that some of this should be
               | harmonized on the EU level. There's no reason to leave so
               | many tax loopholes for those able to exploit them, other
               | than each country's wealthy lobbying to maintain their
               | own peculiar benefits.
        
           | stiltzkin wrote:
           | Best summary so far.
        
           | 0daystock wrote:
           | Same as in the US: MFJ gets to claim up to $83,350 of long-
           | term capital gains without any tax.
        
             | niij wrote:
             | Capital gains are tax free if your total taxable income is
             | below that $83k (including w-2/1099 earnings as well). Not
             | just income from capital gains.
        
         | ben_bai wrote:
         | German income tax rate is progressive, and maxes out at 45%.
         | While capital gain tax is a flat 25%
        
           | pavlov wrote:
           | Yes, it's the same in USA.
           | 
           | (The federal rates are lower, but state and local taxes can
           | push your tax bill up to European levels, especially if you
           | own property in a desirable area.)
        
             | mbeex wrote:
             | Point here is, crypto - as well as Gold and Real Estate -
             | are considered a special case of capital. Contrary to stock
             | they have - different - 'speculation periods'
             | (Spekulationsfristen). If they are held beyond this period,
             | no tax is collected for gains of the sale. This was true
             | for stock too before 2009 (unfortunately).
        
           | edmundsauto wrote:
           | I think you're probably aware of this, but for non Americans
           | - this is the same as in the US. Except I think the capital
           | gains rate (holdings > 1 year) is 15%?
           | 
           | (America also has progressive income tax that caps out around
           | 40% I believe... any gains from holdings sold < 1 year are
           | "short term capital gains" which is at standard income tax
           | rates)
        
           | [deleted]
        
           | rcMgD2BwE72F wrote:
           | If you're poor and only have your work to sell, you'll get
           | taxed progressively until you're rich enough to save money
           | and invest. Meaning your effective tax rate increases as you
           | get reasonably rich (from work) and then when you're really
           | rich, the rate slowly decreases down to the level of capital
           | gain tax. I don't understand why this is accepted. I find
           | this revolting as I'm in the position to benefit (my tax rate
           | going below that of people far less wealthy than me).
        
             | stjohnswarts wrote:
             | I feel the same way. Income is income. Hell if I lose my
             | $150k a year job and take a $120k job just because I need
             | money coming in I can't get a $30k "capital losses"
             | advantage on my taxes like I can with stocks. Tax system is
             | rigged against middle and lower classes everywhere it
             | seems.
        
             | chii wrote:
             | capital gains is income from investing, which is how new
             | productivity gets funded (via buying new plant and
             | equipment, etc).
             | 
             | Encouraging investments is not a bad idea. Of course, it's
             | possible to be too pro-investment, but a 25% flat rate on
             | investment based income is not too low, but not too high.
             | It's slightly lower than wage income as an incentive for
             | people to save and invest.
        
               | idiotsecant wrote:
               | >investing, which is how new productivity gets funded
               | 
               | As opposed to working, which is how productivity actually
               | happens.
        
               | rcMgD2BwE72F wrote:
               | >capital gains is income from investing, which is how new
               | productivity gets funded (via buying new plant and
               | equipment, etc).
               | 
               | How does that justify taxing work more than capital? For
               | people with high salary, any extra income (from work) is
               | taxed almost 2x that of capital gains.
               | 
               | Also, only a small % of investment actually goes funding
               | productivity. Most is just rich people's money changing
               | hands, base only on speculation with zero regards for
               | impact on businesses/society.
               | 
               | >a 25% flat rate on investment based income is not too
               | low, but not too high
               | 
               | Do you have a study on this, or is this your opinion?
        
               | chii wrote:
               | > a study on this, or is this your opinion?
               | 
               | it is an opinion. The policy setting is not a fact based
               | research, but ideologically based opinion. i would argue
               | that any research is basically paid opinion pieces to try
               | and convince someone on the fence.
               | 
               | > How does that justify taxing work more than capital?
               | 
               | the justification is in my comment above - it is taxed
               | less than wage income to encourage people to spend their
               | money investing, rather than spending it in consumption.
        
               | BlargMcLarg wrote:
               | But capital gains tax alone doesn't make the entire
               | equation of risk vs reward, unless you're putting capital
               | gains tax all the way to 100%. Even if it was 90%, if the
               | risk was zero, the time investment was near zero and the
               | reward was your assets going up by 4% post-tax, you'd bet
               | people would still invest, regardless of income tax.
        
               | chii wrote:
               | > if the risk was zero
               | 
               | no investment has zero risk.
               | 
               | in any case, the 90% tax would discourage the investment
               | for some people - because that investment might not
               | return enough to be worth the opportunity cost of
               | consumption instead. The point is, more investments means
               | more possible productivity in the future, and any
               | consumption->investment switch is good.
               | 
               | This is the same calculus as wage tax of course, but
               | since most people don't have a choice but to work for a
               | wage, they don't need to be incentivized to work by lower
               | taxes.
        
               | nybble41 wrote:
               | > and any consumption->investment switch is good
               | 
               | Not always: It is possible to _over_ -invest and _under_
               | -consume. Don't forget that the purpose of investment in
               | the present is to enable consumption in the future. In
               | the extreme case, a society which only invested and never
               | consumed would starve to death. There is a natural
               | balance point, and moving away from that point _in either
               | direction_ results in a less efficient allocation of
               | resources.
        
               | chii wrote:
               | > It is possible to over-invest and under-consume.
               | 
               | certainly is, but i would argue that more people under-
               | invest and over-consume! I would also argue that the
               | minimal amount of consumption (let's say, you keep
               | yourself alive, just barely), and maximizing your
               | investment amount, is the best outcome for your future,
               | and is the most efficient allocation of resources.
        
               | rcMgD2BwE72F wrote:
               | >it is taxed less than wage income to encourage people to
               | spend their money investing, rather than spending it in
               | consumption.
               | 
               | Did you mean speculating? A few % of so-called investors
               | are actually supporting new businesses. I believe it's
               | obvious when you think about investing in crypto.
        
               | chii wrote:
               | investments don't have to be "supporting businesses" for
               | it to be worthwhile. Speculative investments also work.
        
               | littlecranky67 wrote:
               | This argument is brought up over and over, but people
               | forget that companies in Germany pay roughly 30%
               | (depending on county) tax on their profits. As a solo
               | entrepreneur with a registered company, that would mean
               | if I make 100EUR of profit, 30EUR company tax are
               | deducted, and then 25% of the remaining 70EUR as capital
               | gains tax when I pay myself the dividends - so I am left
               | with ~53EUR. That is 47% tax in total, which is actually
               | higher than the maximum personal income tax bracket
               | (42%).
        
               | chii wrote:
               | yes, this is double taxation, which i don't personally
               | like.
               | 
               | In australia, there's franked dividends, which basically
               | passes the tax credits down to shareholders (effectively,
               | companies pay a 30% tax, but give that same dollar amount
               | as credits to shareholders, who can then use it as tax
               | paid in lieu). See
               | https://www.investopedia.com/terms/f/frankeddividend.asp
        
               | leipert wrote:
               | But if you get dividends or profits from stock as a
               | private person that doesn't apply and you just pay
               | capital gains.
               | 
               | If you have a company or are a solo entrepreneur you can
               | also reduce your profits by expensing things via the
               | company (tech, cars, etc.) or investing further.
        
               | littlecranky67 wrote:
               | I does apply equally if you got stocks - at least on a
               | national level as AG (Aktiengesellschaft in Germany) pay
               | equal amount of corporate taxes. But yes, it got kind of
               | skewed with international companies like amazon etc.
               | paying no taxes at all. But we should fix that (them not
               | paying any corporate tax), and not punish small shops
               | like me (again, I am a solo-enterpreneur/developer - if
               | you tax me 30% corporate tax + 42% on dividends, I will
               | leave germany next day).
        
               | leipert wrote:
               | I am just wondering which kind of
               | ,,Selbststandigkeit"/incorporation you are talking about.
               | If you are solo-selbststandig no special tax of 30%
               | applies, maybe Gewerbesteuer which is much lower.
               | 
               | If you are running a GmbH or UG or GbR things might be
               | different, but then why don't you keep assets inside of
               | the entity? Then the entity could grow its assets and you
               | could only take what you need and save some assets for
               | the future. (Assuming you make more than what you need to
               | maintain your lifestyle)
        
               | littlecranky67 wrote:
               | Yes, a "Selbststandiger" is taxed with personal income
               | tax, but as I wrote, I am incorporated ("1-Mann GmbH"). I
               | was tax "Selbststandig" for over 5 years and moved to a
               | GmbH (=LLC) for various reasons completely unrelated to
               | tax discussions (mostly protection of private assets and
               | limited liability but also other reasons).
               | 
               | Edit: Corporate tax in Germany consists of two parts,
               | Gewerbesteuer and Korperschaftssteuer. Those vary
               | depending on where you are incorporated in Germany
               | (Hebesatz), but 30% is a good rough estimate.
        
               | littlecranky67 wrote:
               | Regarding cars: Yes, it is cheaper to run business cars
               | but its pretty limited. There is the 1% rule in germany,
               | then a monthly of 1% of the cars shop-price (we use the
               | nice word Bruttolistenneupreis) is considered income and
               | taxed regularly. If a car costs 30.000EUR, that means you
               | have to add 300EUR/monthly (virtually) onto your tax bill
               | that is taxed as personal income. There are limits to the
               | "you can tax deduct everything as a business" in Germany.
        
               | bckygldstn wrote:
               | By the same logic, income tax comes from working, which
               | is how productivity gets done!
               | 
               | Besides, what are the wealthy going to do with their
               | excess wealth except invest it?
        
               | ruggeri wrote:
               | That might be true if they couldn't move wealth outside
               | the country.
               | 
               | But a concern is that those with savings might move money
               | out of the country to invest in jurisdictions with lower
               | capital gains tax.
               | 
               | One view is that this tax jurisdiction forum-shopping
               | creates a race to the bottom.
        
               | snovv_crash wrote:
               | It's the same for workers, they can just perform their
               | labour outside of the country and they would create a
               | much larger problem.
        
               | pydry wrote:
               | >Encouraging investments is not a bad idea.
               | 
               | It definitely is if theres a glut of capital.
               | 
               | Which there is and has been for at least a decade.
        
           | papito wrote:
           | With all the wining about European socialism, this is what I
           | pay with combined NYC, state, and federal taxes, plus all the
           | deductions for the safety net that the government should
           | provide anyway.
        
       | goatcode wrote:
       | Another rule benefiting large investment firms and hurting
       | individuals. Nothing surprising here.
        
         | Hendrikto wrote:
         | What are you talking about? As a German individual, I am very
         | happy with this.
         | 
         | If you trade professionally, you will have to deal with tax
         | implications, but that's your job, so it's fine.
         | 
         | If you are just a small investor staking some coins, this
         | decreases the burden on you.
         | 
         | How does this benefit big players at the cost of retail
         | investors?
        
           | goatcode wrote:
           | Whom do you believe has a greater capability to hold anything
           | for a longer period of time: the individual, or the
           | investment firm? And for holding for a short period, and thus
           | having to deal with taxes: again, whom do you believe more
           | capable of dealing with that?
           | 
           | Any regulation is an advantage to large over small, at the
           | right level of large vs. small, since the burden of
           | optimizing to win is more easily borne by the former. In some
           | cases, it's just more obvious.
        
       | zzzbra wrote:
       | On the face of it this would seem to create further disincentives
       | to use crypto for its intended purpose.
        
         | arcticbull wrote:
         | The intended purpose is to move real human money from late
         | entrants to early entrants. This helps further the intended
         | purpose.
        
           | jkepler wrote:
           | Can you provide a source for your statement? Nothing in the
           | Satoshi white paper says that was the purpose, and Satoshi
           | wasn't even sure if the project would work as digital cash,
           | much less enable wealth transfers.
        
             | arcticbull wrote:
             | Oh it's got nothing to do with what it started as, and
             | everything to do with what it is today.
             | 
             | Satoshi didn't mention:
             | 
             | - Substantially everyone never making on-chain transactions
             | and instead using centralized, trusted, censorable, KYC-
             | required custodial exchanges to speculate on the price of
             | cryptos. Where they're not even segregated in the event of
             | exchange insolvency.
             | 
             | - Have BNY Mellon and Fidelity custody your coins.
             | 
             | - Run your crypto transactions using a Visa debit card.
             | 
             | - The biggest players in the space being Cumberland/DRW,
             | Alameda and Jump Crypto.
             | 
             | - Have transaction fees as high as $60 - $250+ if you
             | factor in block reward.
             | 
             | - 100X leverage trading at off-shore bucket shops
             | denominated in synthetic dollar derivatives that simply
             | evaporate if you look at them sideways.
             | 
             | - [edit] using a country worth of power to guess random
             | numbers by machines that will 97% of the time never guess a
             | single random number right in their entire productive
             | lives.
             | 
             | Wall Street owns crypto, and Satoshi would be horrified.
             | 
             | Satoshi envisioned a "Peer-to-Peer Electronic Cash System"
             | - not a store of value, not digital gold, not a wild
             | number-go-up-machine.
             | 
             | Today's thought leadership has different goals.
        
               | greiskul wrote:
               | - Have transaction fees as high as $60 - $250+ if you
               | factor in block reward.
               | 
               | This goes so far outside the original vision, that makes
               | me wonder if current believers in crypto even read the
               | paper. Satoshi's vision was that existing ways to
               | transfer money on the internet had too high overheads,
               | which made micropayments impossible.
        
       | buf wrote:
       | What are Germany's long-term cap gains rules for normal equities?
        
         | anaisbetts wrote:
         | Germany doesn't distinguish between long/short term, it's a
         | simple ~25% flat tax no matter what
        
           | xioxox wrote:
           | I believe there is a tax free threshold of 801EUR for singles
           | and 1602EUR for couples, however.
        
         | davidkuennen wrote:
         | Always 25% of your profit at the time you sell your equity.
         | They abolished the tax free long time rule 2009.
        
           | aeyes wrote:
           | 26.375%, there is no way to get around the 5.5% solidarity
           | surcharge.
        
       | agentultra wrote:
       | > Additionally, Germany has 1,430 Bitcoin nodes, representing
       | 9.08% of the total global nodes, putting it in second place in
       | nodes held just behind the United States and ahead of France,
       | with only 3.35%.
       | 
       | This doesn't sound like something Germany should be proud of.
       | Haven't they been shutting down their nuclear plants and relying
       | on/expanding coal usage to keep up with demands (while slowly
       | trying to replace supply with alternatives)?
       | 
       | > One study found that the nuclear phase-out caused $12 billion
       | in social costs per year, primarily due to increases in mortality
       | due to exposure to pollution from fossil fuels. [0]
       | 
       | And it's reliance on Russia for gas and coal... it seems like
       | Bitcoin mining is something they ought to be discouraging.
       | 
       | What's the reasoning behind a move like this?
       | 
       | [0] https://en.wikipedia.org/wiki/Energy_in_Germany
        
         | [deleted]
        
         | abxytg wrote:
         | One day we'll have the conversation about how the anti-crypto
         | conversation is mostly gross groupthink and at least two or
         | three struggling devrel influencers are now anti-crypto media
         | darlings. If you're going to push an agenda at least make it
         | one that wasn't handed to you shrink wrapped.
        
           | mlyle wrote:
           | ?? If one isn't all-in on cryptocurrency, it only must be
           | because they're influenced by anti-crypto shills?
           | 
           | I've been thinking about digital money for 25 years. I have
           | an early proof-of-work patent. I very much think for myself.
           | 
           | I really don't like proof-of-work for ledgers: they're
           | resource intensive and wasteful. I don't really like
           | abrogating the power of states and central banks to mint
           | unbacked currency to various coalitions. And this looks like
           | a scary, poorly regulated asset bubble that may pop with
           | rather extreme effects.
        
             | shaky-carrousel wrote:
             | Defense overspending is wasteful. Plastic wrapping
             | everything is wasteful. Not using public transport is
             | wasteful. People streaming media is wasteful.
             | 
             | Proof of work? The entire worldwide bitcoin network uses
             | less power that all the appliances in stand-by mode just in
             | America, and I still have to see someone complaining about
             | how wasteful stand-by mode is. Now, suddenly, the Bitcoin
             | network is wasteful.
             | 
             | This is not ecological consciousness. This is Luddism all
             | over again. A bunch of old people scared about the world
             | changing.
        
               | mlyle wrote:
               | > Proof of work? The entire worldwide bitcoin network
               | uses less power that all the appliances in stand-by mode
               | just in America, and I still have to see someone
               | complaining about how wasteful stand-by mode is.
               | 
               | We've spent tons of money and had massive amounts of
               | regulation and standards over the past couple of decades
               | to try and reduce standby power. It's presently estimated
               | at 5-10% of US power, versus 10-20% a couple decades ago.
               | A relatively big share of it is very old devices.
               | 
               | I'm not opposed to distributed ledgers. Proof of stake
               | will be augmented to provide nearly the same level of
               | guarantee as proof of work, without all the power draw.
        
               | mirntyfirty wrote:
               | Appliances serve clear purposes for the entire
               | population. I am yet to here of a meaningful Bitcoin
               | purpose, even for the small handful of "investors."
        
               | shaky-carrousel wrote:
               | Well, here's a meaningful purpose by yours truly. I live
               | in Spain and in Argentina. I have to regularly send money
               | to Argentina. International transfers to Argentina are
               | really expensive. Also, in Argentina the currency
               | exchange is being manipulated by the government, like
               | what happens in Venezuela. And all transfers have to be
               | at the exchange rate dictated by the government.
               | 
               | Except for crypto currencies. They operate in a grey
               | market, not forbidden, not approved.
               | 
               | Without bitcoin, I'd have to transfer money at the
               | oficial rate, and I'd have to have another person on the
               | other side filling the endless paperwork they require.
               | With bitcoin (litecoin nowadays, cheaper transactions)
               | it's done in a few hours.
        
             | abxytg wrote:
             | that is not by any stretch of the imagination what I am
             | saying. I also am very very far from all in on crypto
             | ideologically and financially.
             | 
             | The poster above was parroting concerns du jour about
             | bitcoin miners to shit on a policy regarding bitcoin nodes.
             | I'm just saying lets be serious in our critiques.
        
         | bubersson wrote:
         | You can run a node on your phone... Node is a different thing
         | from a miner.
        
         | mattwilsonn888 wrote:
        
           | satronaut wrote:
        
         | BitwiseFool wrote:
         | Bitcoin Nodes are often simple computers. You can run your own
         | node on cheap commodity hardware and they are not particularly
         | resource intensive. The main concern with these machines is
         | drive space.
         | 
         | Bitcoin miners are the big energy consumers. Nodes help
         | validate the network but they do not perform the intensive
         | proof of work calculations.
        
       | Mo3 wrote:
       | This has always been the case.
       | 
       | I've been seeing this spammed all around the internet today. I
       | wonder if there may be some... motivation behind it.
       | 
       | // Edit, for whatever it's worth, I'm CTO at a major hedge fund
       | at NYSE and the CEO literally just sent me the same damn article
       | hosted on a different URL. I pointed out that it has always been
       | the case and he replied with a GIF of a puppeteer.
        
         | informalo wrote:
         | That's not true. Before, crypto currencies used for staking and
         | lending were only exempt after at least 10 years of holding.
         | This has changed now.
        
           | qwertox wrote:
           | > This has changed now.
           | 
           | Where does it say that?
        
           | Mo3 wrote:
           | The title literally says "HELD".
        
             | informalo wrote:
             | I realize that. I was replying to the parent comment that
             | claims that it has always been like this which is not true.
        
               | Mo3 wrote:
               | Yeah, you were replying to me. It's still not true.
               | _Holding_ cryptocurrency has always had a speculative
               | period of 1 year.
        
               | informalo wrote:
               | Ok, fair enough, it's a misunderstanding based on
               | terminology
        
         | lxgr wrote:
         | It does not apply to stocks, bonds, mutual funds, and most
         | other securities, which I would consider somewhat relevant
         | asset classes.
        
           | Mo3 wrote:
           | I stand corrected, that is the way it has been before 2009
           | when I lived in Germany. I've edited the original comment.
           | 
           | It has, however, always been the case for cryptocurrency.
           | This is not a new tax law or anything of significance.
        
           | fock wrote:
           | maybe because crypto is supposed to be currency ;)
        
             | arcticbull wrote:
             | I mean its dreadful at that so.
        
             | Mo3 wrote:
             | I highly recommend this research article - "The Philosophy
             | of Bitcoin and the Question of Money"
             | 
             | https://journals.sagepub.com/doi/full/10.1177/0263276421104
             | 9...
        
         | throwaway4good wrote:
         | Your boss sends you a gif of a puppeteer?
        
           | karkisuni wrote:
           | maybe they have a good relationship with their boss and
           | communicate in ways that work for them and match the world we
           | live in? does your boss still communicate with you in formal
           | memos?
        
           | aaaaaaaaata wrote:
        
           | Mo3 wrote:
           | Of course. Yours doesn't?
           | 
           | We're both executives. Besides, I have to admit that it's
           | always super funny realizing that we have flatter hierarchies
           | and better work climate at a damn hedge fund than most
           | places.
           | 
           | And we're not even crooks! Would you believe that. Crazy.
        
         | [deleted]
        
         | ManuelKiessling wrote:
         | This is nonsense. E.g. you can sell a house tax-free no earlier
         | than two years after you've bought it, and only if you oived in
         | it -- if not, you need to wait 10 years for a tax-free sale.
        
           | TacticalCoder wrote:
           | Two years if you live in it is not very different from one
           | year. The 10 years for secondary houses is about preventing
           | house shortages I guess. People need to be able to buy or
           | rent a place to live: nobody _needs_ to own cryptos.
        
           | PinguTS wrote:
           | Funfact, if you move in directly after buying, you can sell
           | it even in the very same year tax-free in the gains.
           | 
           | The two years plus 1 day rule applies only of the curse of 10
           | years, if you haven't moved in directly.
        
           | Mo3 wrote:
           | Real estate is not a traditional asset class.
        
             | trashtester wrote:
             | I always used to think that real estate / claim to
             | territory was the most traditional asset of all, dating
             | back way farther than our species.
        
               | randbox wrote:
               | No other species has the recorder of deeds \ title
               | registrar \ court system to enforce claims over territory
               | in absentia without the continual presence of the
               | beneficiary. Even among humans most of Earth's territory
               | is considered common property and not excludable or
               | conveyable personal property when considering the ocean.
               | Practically speaking something is only an asset in a
               | financial context when ownership can be conveyed on paper
               | and pledged as collateral for a loan.
        
               | trashtester wrote:
               | Many animals use urine to "write" their claim to
               | ownership. Trespassers get punished severely, and they
               | know it. The message implies a high willingnes to enforce
               | their claim, even at significant risk. Rivals usually
               | stay away unless they are either desperate or confident
               | that they are superior.
               | 
               | I would argue that these are the instincts that form the
               | basis for our concept of ownership of assets, and predate
               | our modern justice systems by tens of millions of years.
        
           | [deleted]
        
       | davidkuennen wrote:
       | I'm from Germany and sold my ETH at the peak some time ago with a
       | profit of ~80k. It was a very strange feeling to receive that
       | completely untaxed, as everything else is taxed here.
        
         | zmb_ wrote:
         | Physical gold is also tax free after a year in Germany.
        
         | can16358p wrote:
         | To be honest, it is the way it should be. Government taxing
         | crypto is similar to mafia holding a gun and asking you for
         | money.
         | 
         | Good that they didn't go that way (even if only applies to
         | assets held > 1 year)
        
           | traveler01 wrote:
           | I get some public services need the tax money to function.
           | But governments nowadays tax people beyond oblivion,
           | specially in Europe.
        
             | can16358p wrote:
             | That was my concern too. Governments already have WAY TOO
             | MUCH power and the last thing we should be doing is to make
             | governments richer.
             | 
             | Don't know about Germany but in my country government is
             | corrupted and and tax paid is going straight into
             | corruption.
             | 
             | While mine is one of the worse, it's definitely not the
             | only one.
             | 
             | Do not support corruption.
        
             | speedgoose wrote:
             | The average European has a good quality of life though.
        
               | seibelj wrote:
               | Yeah it's crazy why anyone emigrates from Europe to the
               | US
        
               | 0daystock wrote:
        
               | sofixa wrote:
               | Literally any EU country has a constitution, and follow
               | the EU convention on human rights. Your rights are
               | recognised, protected and that can't be changed without
               | at least a supermajority, usually more.
               | 
               | What's the difference?
        
               | Aachen wrote:
               | You'd probably love to learn of the European Convention
               | on Human Rights.
               | 
               | These rights go on top of whatever EU member states might
               | have in their national laws. And it has its own
               | independent court (ECHR).
        
               | 0daystock wrote:
        
               | seibelj wrote:
               | I think my sarcasm is too dry in this thread
        
               | speedgoose wrote:
               | To improve their life? Immigration of qualified workers
               | is a bit different.
        
               | version_five wrote:
               | This is pretty ignorant. Assuming your comment is based
               | on a actual experience in both places (and ignoring how
               | heterogeneous "Europe" and "the US" are), the comment is
               | still equivalent to saying "it's crazy that someone has
               | different priorities than me"
        
               | chii wrote:
               | it's hard to get high wages in europe compared to
               | america. So it makes sense to work in america for a
               | while, save and invest, and eventually come back to
               | europe to retire or live a more leisurely lifestyle.
        
               | seibelj wrote:
               | But their lifestyle is so much worse the moment they step
               | foot in America
        
               | bowsamic wrote:
        
               | mrep wrote:
               | This may come as a shock to you, but not everyone has the
               | same lifestyle preferences as you do.
        
               | dcolkitt wrote:
               | Americans enjoy substantially higher material consumption
               | than their European counterparts. The US has 85% higher
               | household consumption expenditures than France (about the
               | median of the EU15). The difference between the US and
               | France is about equivalent to the difference between
               | France and Mexico.
               | 
               | https://en.wikipedia.org/wiki/List_of_countries_by_househ
               | old...
        
               | speedgoose wrote:
               | Is it common to associate quality of life and
               | consumption? I'm sure there is some correlation but it
               | seems a bit strange, especially when you think about
               | things France has such as universal free healthcare or
               | free access to good education.
        
               | lexapro wrote:
               | Median wealth per adult in the US:  $79,274       Median
               | wealth per adult in France: $133,559
               | 
               | _Mean_ wealth per adult is reversed (much higher in the
               | US), because a few US billionaires are really really
               | rich. But unless you 're one of the few lucky
               | billionaires, you're doing better living in France.
               | 
               | https://en.wikipedia.org/wiki/List_of_countries_by_wealth
               | _pe...
        
               | lioeters wrote:
               | "Good quality of life" is not the same as "higher
               | material consumption", though the former is
               | unquantifiable and subjective. As someone who has lived
               | about equal amount of time in the U.S., I'd say I have
               | better quality of life in Europe but less material
               | consumption.
        
               | 0daystock wrote:
               | Meanwhile, the quality of life in America is great, not
               | merely "good".
        
             | vanviegen wrote:
             | Incoming has been taxed for a long time. If new ways of
             | obtaining such incoming arrise (crypto), wouldn't it be
             | unfair _not_ to tax them? That has little to do with greedy
             | governments.
        
             | iamben wrote:
             | Counterpoint - in the UK, I can turn up at a hospital
             | anytime and they'll look after me. The place is generally
             | tidy, amenities are good, emergency services efficient,
             | roads good etc. (I appreciate there's always exceptions to
             | this). I can earn no or very little money and still be
             | (mostly) taken care of by the state. My taxes cover this,
             | and also cover those that can't pay. As such, life is (I
             | expect) much better for those with less than it was a
             | hundred years ago and society is probably happier and more
             | stable as a whole.
             | 
             | I don't know if we have it completely correct and there's
             | definitely a balancing act. There's also growing
             | inequality. But what's the _right_ amount of tax to pay?
             | Not referencing you directly, but I often see crypto
             | threads that call for the government to  "keep their hands
             | of _my_ money " - and I wonder if these people would still
             | say the same thing when their bins weren't emptied, or the
             | roads were so full of potholes the lambo couldn't drive on
             | them etc etc.
        
               | bowsamic wrote:
               | > in the UK, I can turn up at a hospital anytime and
               | they'll look after me.
               | 
               | Where the hell do you live in the UK because that's
               | certainly not true in Birmingham. I moved to Germany and
               | got orthopaedics, MRI, and physio in the space of 3
               | weeks. Would have taken months in the UK during COVID.
               | Have you actually tried using the NHS?
               | 
               | > I can earn no or very little money and still be
               | (mostly) taken care of by the state.
               | 
               | Also not true, the conservative government are very
               | aggressive about taking away benefits
        
               | traveler01 wrote:
               | I'm from Portugal, afaik we get taxed a lot more than
               | you. For reference, the minimum wage is ~700EUR.
               | 
               | See the prices:
               | 
               | - We pay a lot more for cars, for example a 20000EUR car
               | in Germany costs 25000-30000EUR in Portugal. After
               | acquiring a car, depending on the engine capacity you pay
               | more taxes (if you get a after-2010 car). For example, I
               | drive a BMW 316d from 2017 and I pay 250EUR anually to
               | the state just to drive it. Our roads are garbage filled
               | with holes and bad quality pavement. Also, a litter of
               | diesel costs 2EUR, taxes for fuel are ~50%.
               | 
               | - Our wages are highly taxed as well, atleast 34% go to
               | the social security and to the state each month. If you
               | get 800EUR per month and you boss decides to raise you by
               | 100EUR, half of the money goes to the state.
               | 
               | - Food and services are highly taxed as well. Most stuff
               | pays 23% of taxes for no freaking reason.
               | 
               | - Electricity and other services are also highly taxed as
               | well. We pay 23% for electricity in our bill and we also
               | have to pay for RTP (state national television...) from
               | that bill. Water bill, only 5% of my bill is actually for
               | what I've used in water, water is basically undrinkable
               | but I pay 95% just for taxes.
               | 
               | - Rent, stocks and other stuff are all taxed to 28%.
               | Meaning one month of rent and 28% goes directly to the
               | state instead of the landlord. He also has to pay an
               | yearly tax to keep his propriety. This tax depends on the
               | size and a lot of factors but an apartment may pay 400EUR
               | yearly.
               | 
               | - A company pays around 4000 different taxes yearly, and
               | the most ridiculous tax is that the government taxes the
               | companies for profit they have yet to make. Companies in
               | 2022 are already paying 2023 taxes.
               | 
               | And list could go on.
               | 
               | All this taxation for crappy healthcare system (IT'S NOT
               | FREE...), crappy roads, crappy public services, crappy
               | policing (Portugal it's not a safe country like many
               | foreigners agree, try needing the police help and you'll
               | see...) and of course, crappy military that is way short
               | on NATO demands.
               | 
               | Point being: Taxing is basically theft, no matter the
               | country you are in, you will never get the benefits of
               | your taxes because corrupt governments, debt, etc...
        
               | aaaaaaaaata wrote:
               | > society is probably happier and more stable as a whole.
               | 
               | The pill capital of the world? Who can't decide which
               | international alliances to run with?
               | 
               | I was with you until this.
        
               | iamben wrote:
               | Than it was 100 years ago?
               | 
               | I am by no means suggesting we have it right, but
               | widening the gap between have an have not _and then_
               | saying  "we have, we're ok - you look after yourself"
               | isn't exactly a recipe for stability.
        
           | solarkraft wrote:
           | You may feel that way about all taxes. But it's weird that
           | crypto currencies are an exception.
        
             | trashtester wrote:
             | People tend to have special feelings about the taxes they
             | pay (or would pay) themselves.
             | 
             | Personally, I pay mostly income taxes, and I definitely
             | feel that taxation should be shifted away form income over
             | to property taxes, taxes on polution and taxes on resource
             | consumption. (To encourage people to provide services to
             | each other, and discourage them from buying physical goods
             | that end up in a landfill within a few years.)
        
         | Cthulhu_ wrote:
         | I do some amateur stonks trading and I believe the bank I trade
         | at will withhold some taxes for dividends paid; I presume that
         | the total monetary value of stocks + cash held on January 1st
         | of every year is passed on to the tax office, who will use it
         | for capital gains taxes (iirc it's a percentage of 4% of the
         | amount, that is, they assume you will, on average, be able to
         | get a 4% ROI on investments and tax that return).
         | 
         | This difference between income taxes and possession /
         | investment taxes is why pretty much everywhere in the world,
         | high ranking and high earning people don't pay as much taxes
         | because their earnings will be from stocks and non-wage income.
         | I'm sure there's macro-economic reasons behind it, I dunno.
        
         | seppel wrote:
         | > I'm from Germany and sold my ETH at the peak some time ago
         | with a profit of ~80k. It was a very strange feeling to receive
         | that completely untaxed, as everything else is taxed here.
         | 
         | If you buy a car (let's say an oldtimer) and sell it for more
         | money than you bought it after one year, it is also tax free.
         | 
         | Real estate is also tax free after two years (or ten years,
         | depending on whether you have lived in it).
        
           | davidkuennen wrote:
           | That's true. I stand corrected.
        
           | mbeex wrote:
           | > Real estate is also tax free after two years
           | 
           | Gold one year (and free of VAT, when buying)
        
           | pavlov wrote:
           | Did you declare the 80k profit on your tax return?
           | 
           | I haven't lived in Germany, but in the European countries I
           | know, that would qualify as capital gains.
        
         | p2detar wrote:
         | How does this work? Do you declare that you have sold crypto at
         | all, or you just sell after one year without notifying anyone?
        
           | davidkuennen wrote:
           | The second option. I simply didn't notify anyone and so far
           | no one asked about it. Maybe because the money came from
           | Binance (crypto) they simply didn't bother or something.
        
             | dewey wrote:
             | > I simply didn't notify anyone and so far no one asked
             | about it.
             | 
             | That's not really how it works though. You are not supposed
             | to wait for them to ask you about it, you declare it
             | truthfully and otherwise it's tax evasion. Not sure if that
             | applies for your case but that's how these kind of taxes
             | usually work.
        
               | Aachen wrote:
               | Sounds like GP basically walked out of a shop with goods
               | in their bag and is now posting online how happily
               | surprised they are it was free for a change. Yeah, if you
               | don't go to the register then you don't pay. Until the
               | day someone finds out.
        
               | samatman wrote:
               | Chewing bubblegum isn't a taxable event so I don't tell
               | the IRS when I do it. Or giving my friend a drone for his
               | birthday, if you prefer something closer to the topic.
               | 
               | If selling ETH after holding it for a year isn't a
               | taxable event in Germany, and it sounds very much like it
               | isn't, on what basis should this be reported to the tax
               | authorities?
        
               | p2detar wrote:
               | Actually, my not up-to-date info is that one is pretty
               | much always required to declare the winnings of crypto
               | sales in their Lohnsteuererklarung. Winnings below 600EUR
               | or winnings for crypto assets sold after 1 year of
               | possession are tax free.
               | 
               | I have some crypto that I bought last year and some that
               | I bought many years ago that don't have any transactions
               | records for and now I'm lost at how to properly declare a
               | sale.
               | 
               | Honestly, the complexity of this is stopping me from
               | doing more crypto trading.
        
         | dathinab wrote:
         | > was a very strange feeling to receive that completely
         | untaxed,
         | 
         | Well thats the absurdity of the German tax system.
         | 
         | People which do not have much don't pay much taxes (lower
         | %cut).
         | 
         | People who are more wealthy then that pay a lot of taxes (max
         | %cut).
         | 
         | People who are even more wealthy again much less taxes (still
         | max %cut, but docents of ways to circumvent taxes, and "safely"
         | launder money e.g. by going through art collections, buildings
         | etc.).
        
           | svachalek wrote:
           | It's the same in the US.
        
           | xioxox wrote:
           | It also has crazy things like taxation on energy produced by
           | your solar panels that you use yourself.
        
       | Archelaos wrote:
       | The holding period of one year, after which no taxes apply,
       | corresponds to the general tax regulation of foreign currency
       | balances in Germany. In the past, there has been a debate as to
       | whether cryptocurrencies are actually "currencies" in terms of
       | this general tax regulation. It seems that this debate has been
       | saddled for a while now.
       | 
       | However, the tax exemption also has a disadvantage. Losses cannot
       | be offset against other taxes. If your cryptocurrency investment
       | is losing value, you should consider selling it before one year
       | has passed. In such a case, it is also advisable to consult a tax
       | counsellor first, because there might be some pitfalls (a certain
       | period between selling and re-investment might be necessary;
       | problems might arise when an account is older than a year, though
       | the main investment is not; not all losses can be offset against
       | all others, etc.).
       | 
       | Another pitfall is that the foreign currency account must not be
       | interest-bearing. In such a case the holding period of one year
       | is extented to ten years.
        
         | leobg wrote:
         | Not sure if this has anything to do with currencies. The rule
         | in question applies to any sale of an asset in the private
         | domain ("Privatverkauf"). It is the same rule that would apply
         | to reselling a house or a car or a washing machine. This is in
         | contrast to capital gains, which are being taxed according to
         | different rules, and where there is no such 1-year deadline.
         | Capital gains are profits from the selling of stock, and also
         | interest on money in your bank account. So essentially, the way
         | the rules are being applied to cryptocurrency is simply telling
         | us that cryptocurrency isn't being recognized as any special
         | form of capital, and is instead treated no different than a
         | washing machine or a coin collection.
        
           | bombcar wrote:
           | Which is _very_ interested because now there 's a "demand"
           | for crypto currencies that are fixed to ... SPY say, or VTI.
           | 
           | I wonder how long it would take the Germans to work that
           | trick out and come down hard.
           | 
           | I also wonder how tiny a crypto currency could be ...
        
             | leobg wrote:
             | Would be interesting if there was crypto fixed to
             | individual stocks. But even then, of course, you'd be left
             | with the risk of who guarantees the price, and who
             | guarantees the liquidity.
        
         | dathinab wrote:
         | Note that as far as I know this only applies to private buying
         | and selling, if that is the case people which frequently buy
         | and sell crypto also have to be careful that their doing is not
         | classified as commercial.
         | 
         | E.g. there are similar rules for privately selling art (through
         | it's I thing noticeable longer then 1y) and there had been
         | cases where people where not careful enough and it was
         | classified as commercial activity.
        
       | whiteboardr wrote:
       | Isn't this incentivizing "investing" into something much more
       | volatile and risky than stocks from which profits always are
       | taxed at 25%?
       | 
       | Even if there haven't been taxes on this yet, making crypto "more
       | attractive" than stocks sounds like rallying all greater fools
       | there are to create even more defaults - which in return will
       | hurt society as a whole.
        
       | sunshinerag wrote:
       | What happens if the coins were acquired in a different tax
       | jurisdiction but disposed in Germany?
        
         | codethief wrote:
         | I would assume it doesn't matter where they were bought. If you
         | sell crypto while falling under German tax law (due to
         | residency etc.), the cited article 23 of the income tax law
         | will apply.
        
       | danielfoster wrote:
       | I think the more important question is, "Can I deduct losses?"
       | 
       | I would assume the answer is no.
        
         | krembanan wrote:
         | Why is it more important? Anyone would take no tax on gains
         | over loss deduction any day
        
           | altdataseller wrote:
           | No taxes on gains are more important in a bull market. Loss
           | deduction is more important in a bear market (which crypto is
           | in right now)
        
             | krembanan wrote:
             | No, the loss deduction is capped at 100% of your
             | investment, no tax benefit can go infinite. And also
             | assuming the market over time goes up...
        
         | informalo wrote:
         | No words on this in the document unfortunately
        
       | fareesh wrote:
       | In India the gains are taxed at 30%. We have a kleptocracy,
       | regardless of who runs the government.
        
         | [deleted]
        
         | glouwbug wrote:
         | 50% for Canadians, but our NDP wanted to bump it up to 100% so
         | as to "tax the rich". Rich implying you got a maxed out TFSA /
         | RRSP
        
       | fjfbsufhdvfy wrote:
       | This makes no sense. Why should there be less taxes on crypto
       | than on stocks and similar things?
        
         | ketzu wrote:
         | They are treated like ordinary everyday things, like shoes,
         | pants or silverware, not as investments.
         | 
         | edit edit: I have to reinvestiage again... I messed up twice
         | already in correcting myself
         | 
         | final edit: Until further notice, I stand by the claim that
         | cryptocurrencies are treated as collectibles and other non-
         | everyday assets for tax purposes in germany. The original
         | statement was, however, a wrong oversimplification.
         | 
         | They are not actually "everyday items" as those would be tax
         | free i reselling according to [1] which lists as "everyday
         | items" that are tax free for resale: baby clothes, books or
         | private cars. They list as non "everyday items" that are taxed
         | (to some degree) on gains: Limited sneakers or handbags,
         | rarities and collectables, jewlery, precious metals and
         | antiquities.
         | 
         | [1] https://taxfix.de/steuertipps/ebay-steuern-zahlen-privat-
         | ode...
        
           | Cthulhu_ wrote:
           | Citation needed, I'm 99% confident they're classified as
           | investments worldwide now.
        
             | codethief wrote:
             | The source is right in the article: Crypto currencies fall
             | under SS23 EStG (= Germany's income tax law) which is
             | concerned with selling "ordinary everyday things".
        
             | ketzu wrote:
             | So, I spent some time now to not just find sources that
             | verify my own opinion, but also some that discuss the
             | possibile changes.
             | 
             | My previous opinion: Cryptocurrencies are treated similar
             | to PS5s and rare sneakers [1]. [2] says:
             | 
             | > Kryptowahrungen sind kein gesetzliches Zahlungsmittel.
             | Vielmehr werden sie - zumindest im Ertragsteuerrecht - als
             | immaterielle Wirtschaftsguter betrachtet.
             | 
             | Cryptocurrencies are intangible assets. This is confirmed
             | by courts in 2021 at least [3] and rephrased by others [4]:
             | 
             | > Virtuelle Wahrungen zahlen rechtlich nicht als
             | (Fremd-)Wahrung oder Kapitalanlage, sondern als sonstige
             | Wirtschaftsguter.
             | 
             | Austria changed their laws recently [5] classifying
             | cryptocurrencies as investments and charging capital gains
             | taxes. [6] discusses in decembre 2021 that it is unlikely
             | that germany will follow this. This seems to hold as [7]
             | from april this year also states:
             | 
             | > Der Handel mit Kryptowahrungen wie Bitcoin ist in
             | Deutschland steuerlich dem Handel mit Kunstwerken und
             | anderen Wertgegenstanden gleichgestellt. Es gelten die
             | gesetzlichen Vorgaben zum privaten Verausserungsgeschaft
             | nach Paragraf 23 Absatz 1 des Einkommensteuergesetzes.
             | 
             | I also can't find any changes to classifying crypto as
             | investments in germany, so I'd ask you in return: Please
             | provide a citation so I can update my knowledge.
             | 
             | [1] https://taxfix.de/steuertipps/ebay-steuern-zahlen-
             | privat-ode...
             | 
             | [2] https://www.winheller.com/bankrecht-
             | finanzrecht/bitcointradi...
             | 
             | [3] https://www.haufe.de/steuern/rechtsprechung/veraeusseru
             | ngsge...
             | 
             | [4] https://www.smartsteuer.de/online/steuerwissen/kryptowa
             | ehrun...
             | 
             | [5] https://futurezone.at/digital-life/krypto-steuer-
             | gesetz-oest...
             | 
             | [6] https://www.cmshs-bloggt.de/steuerrecht/ertraege-aus-
             | kryptow...
             | 
             | [7] https://www.computerbild.de/artikel/cb-Tipps-Internet-
             | Bitcoi...
        
               | codethief wrote:
               | Your comment should be farther up. Thanks for the
               | research!
        
             | [deleted]
        
         | TacticalCoder wrote:
         | Depending on the country trading the FOREX can be taxed
         | differently than trading stocks (for example not taxed at all).
         | If crytocurrencies are considered, somehow, currencies (no
         | matter how volatile they are), then it may explain it.
        
       | captainmuon wrote:
       | I get why they would do that, to curb speculation, but it seems
       | backwards to my intuition.
       | 
       | Just converting money back and forth should not be taxable. And
       | if I make an advantageous trade with somebody, and a day later I
       | make a disadvantageous trade, it should be a no-op. If you take
       | it to the extreme, a market maker or an algorithmic trader makes
       | thousands of trades a day, creating liquidity and determining
       | prices, and they would be taxed a lot.
       | 
       | My gut feeling is instead you should tax people who use it as an
       | investment and their long term gains.
        
         | lern_too_spel wrote:
         | You are taxed on net capital gains, not only on trades that
         | were for a gain.
        
         | cyphar wrote:
         | I don't know if Germany has capital loss discounts, but in
         | Australia at least, a capital loss can be used to offset a gain
         | (or a future gain). So the fact that you can make a capital
         | loss doesn't make taxing profits ridiculous. Forex trading is
         | the most analogous thing to crypto trading, and it is taxed in
         | a very similar way. And algorithmic traders absolutely are
         | required to pay taxes on their profits.
         | 
         | Encouraging people to not hold assets long-term (by making
         | short profits tax-free as you suggest) is not a good idea -- it
         | encourages speculation and speculative bubbles. Most countries
         | treat long-term capital gains more favourably through tax
         | discounts for that reason.
        
           | mbeex wrote:
           | > a capital loss can be used to offset a gain
           | 
           | Same in Germany. It's a bit more complicated, because you can
           | only offset certain asset classes against each other. Most
           | prominently, losses in individual shares cannot be reconciled
           | by gains in ETFs.
        
         | Hendrikto wrote:
         | The number of trades plays no role in how much taxes you have
         | to pay. Your net gains do. Thus, winnings do in fact get
         | canceled out by losses.
        
       | xmx13 wrote:
       | The headline is miss-leading. As a German tax-residency I can
       | give some background.
       | 
       | Already in the existing tax law, crypto held for more than a year
       | didn't get taxed. If you sold within the first year your personal
       | income-tax rate got applied. Which is most likely 45% if you work
       | in any tech-related position.
       | 
       | The only exception was if the coins/tokens were used for staking
       | the tax-free holding period got extended to 10 years.
       | 
       | This has changed now. All crypto held for more than one year will
       | not get taxed.
       | 
       | Technically, it is also not a new tax law. The tax-authorities
       | changed their interpretation, how the existing tax-law should be
       | applied for crypto-holdings.
        
         | [deleted]
        
         | vmception wrote:
         | Are there state level and municipal level income taxes as well?
        
           | lxgr wrote:
           | No.
        
           | brazzy wrote:
           | Nope. The income taxes are distributed in a fixed ratio, 15%
           | goes to the municipality/county, and 42.5% each to the state
           | and the federal budget.
        
           | Aachen wrote:
           | There is
           | 
           | - TV tax (also if you don't own a TV),
           | 
           | - pension tax (also if you have ETFs of your own),
           | 
           | - care and health insurance are two things separately
           | deducted before money makes it into your bank account,
           | 
           | - iirc until 2021 eastern germany taxes to help poorer
           | regions,
           | 
           | - church taxes if your parents signed you up for it -- until
           | you pay a fee to get unregistered from the church.
           | 
           | This is all separate from income tax. And of course if you
           | own a car or want to use public transport that's separate
           | still.
           | 
           | Not sure what my landlord pays for waste management, in NL I
           | think you pay separately for that, can't quickly find it for
           | Germany (German Wikipedia about Kommunalabgaben says
           | Abwassergebuhren are indeed a municipality or city circle
           | thing, but then two others said you don't pay anything to the
           | municipality so I'm not confident I'm reading this German
           | article correctly).
        
             | valenterry wrote:
             | Let's clarify a bit here.
             | 
             | - There is no "TV tax". There is a fee that most households
             | (not people) must pay. It's always the same, no matter what
             | your personal marginal tax rate is.
             | 
             | - pension premiums are not a tax. For employees they get
             | deducted from your gross income and effectively lower your
             | tax - and gains from ETF are not considered.
             | 
             | - For care and health insurance it's the same as for
             | pension.
             | 
             | - Yes, there's still a tax for western Germany to help
             | eastern Germany
             | 
             | - Yes, there's church tax (if you are already e.g.
             | catholic) and yes you have to be a fee to get out of it.
             | 
             | In addition, for employees (and some others) there are:
             | 
             | - Mandatory unemployment premiums
             | 
             | - Additional premiums for care insurance if you are single
             | 
             | - Mandatory accident insurance (paid by the employer
             | though)
        
               | WanderPanda wrote:
               | Doesn't matter what terms you slam on it, in the end very
               | few coins enter your pocket / stay there (I'm looking at
               | you, vat) in Germany even if you just have a mediocre
               | income.
        
               | Aachen wrote:
               | I'm not opposed to them btw, but as a Dutch person I
               | found it weird to have this all split out. In NL you get
               | AOW no matter if you're the queen or just Joe, you just
               | have to be of pensionable age and iirc lived in NL during
               | your working life. The public broadcasts are financed
               | with tax money but not every household separately gets a
               | bill equivalent to a Netflix subscription to be paid for
               | a year ahead. If we pay money to zimbabwe then that's
               | just regular tax money also, not another separate
               | solidarity tax entry on your payslip.
        
         | brazzy wrote:
         | > your personal income-tax rate got applied. Which is most
         | likely 45% if you work in any tech-related position.
         | 
         | The 45% bracket starts at 277.826 EUR in 2022. That is
         | definitely not the kind of money people in a "tech-related
         | position" in Germany routinely earn.
        
           | xmx13 wrote:
           | Yes, you are correct. My fault.
           | 
           | It is 42% if your income is higher than 57.918 Euro (2021).
           | Most tech-related positions will achieve that.
        
             | nosianu wrote:
             | The 42% income tax is the _marginal rate_ and it 's the one
             | for singles.
             | 
             | Try https://www.bmf-
             | steuerrechner.de/ekst/eingabeformekst.xhtml
             | 
             | As an example, for 60,000 Euros (a more typical magnitude)
             | your tax rate will be 26.55% if you are single, 16.73% if
             | you are married (using splitting).
        
               | blfr wrote:
               | So the crypto gains will be taxed at 42% because these
               | are presumably on top of your salary.
        
               | chaosite wrote:
               | Money is fungible. You could equally say the crypto is
               | taxed at a lower rate but then (a larger part) of your
               | salary would be taxed at the higher bracket.
        
               | blfr wrote:
               | Income streams on the other hand are not nearly that
               | fungible. You can either work full time or not at all
               | most of the time.
               | 
               | So unless you can turn crypto trading into a full time
               | (or more precisely minimum salary) gig, it is a marginal
               | activity taxed at the marginal tax rate.
        
           | felixge wrote:
           | Yup. But that's marginal tax rate. Average tax rate for e.g.
           | 150k EUR income is 37.8%.
           | 
           | See https://www.bmf-
           | steuerrechner.de/ekst/eingabeformekst.xhtml
        
             | Ar-Curunir wrote:
             | That's surprisingly low, not too different from US tax
             | rates!
        
           | luciusdomitius wrote:
           | 99% of techies I know who are also financially literate
           | enough to be stacking sats are in the top 5% bracket income-
           | wise. I know that because I know what sort of offers
           | suggested by me they have rejected. If the 5-th percentile of
           | tech pay in Germany is around that amount, I can't tell.
        
           | ars wrote:
           | The decimal as a thousands separator made me read that as a
           | much smaller number, and I was surprised that Germany
           | calculated tax rates to 3 decimal digits.
           | 
           | For other confused people, read that as: EUR277,826.
        
             | brazzy wrote:
             | Uh, yeah. I copied that straight out of German Wikipedia
             | without paying attention to the number formatting.
        
         | stjohnswarts wrote:
         | That doesn't make any sense to me if I'm understanding it
         | correctly. If you buy $100 in bitcoin and sold for $120 then
         | you'd have to pay $54 in taxes? That can't be right unless it's
         | 45% on the $20 extra that you "profited" ?
        
           | archi42 wrote:
           | IANAL (but German): I am only aware that you have to pay
           | taxes on gains. I'd be pretty sure (or very much surprised)
           | if you had to pay e.g. $50 in taxes after buying $200 of
           | crypto, losing half of it and then converting the remaining
           | $100 back to cash. So given your example you report $20
           | gained on the transaction and pay $10 in taxes.
           | 
           | If you've to pay taxes in German and move serious amounts of
           | money (be it stock or crypto): Get a tax accountant and setup
           | some tax avoi... optimization. I feel like our system
           | essentially demands this.
           | 
           | Oh, I'm lazy and always do tax estimates with 50% instead of
           | 45%.
        
           | _whiteCaps_ wrote:
           | You've only made an income of $20, so you're only taxed on
           | that.
        
       | ramesh31 wrote:
       | The title is absurd and should be changed. You will be taxed
       | eventually. Germany is just classifying Crypto as any other long
       | term capital gains.
        
         | fjfbsufhdvfy wrote:
         | So it is not tax-free as the title implies, but fixed 25%?
        
         | littlecranky67 wrote:
         | This is not true; Crypto as well as gold are not taxed by
         | capital gains _ever_ - they are considered special and treated
         | differently on your tax declaration ( "Einnahmen aus
         | Verausserungsgeschaften"). It just happens that the same tax
         | rate of 25% is applied (if held for less than a tear).
        
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