If you are a tax resident of Germany, profits from selling Bitcoin are tax-free if you have held the Bitcoin for more than one year (Section 23 of the German Income Tax Act (§ 23 EStG), the so-called speculation period). So you don't have to track this deadline yourself, 21bitcoin shows you for each purchase whether the holding period has already been reached.
Who can see the indicator?
You will see the holding period indicator if:
your current tax residency is Germany, and
you have provided a German tax identification number (TIN).
The indicator is not shown for users with a different tax residency, as different rules apply there.
What does the indicator in your activity list mean?
For tax purposes, every Bitcoin purchase is its own "lot" - including each individual savings plan execution. For each lot, the app shows:
🟢 Holding period reached — this purchase was made more than one year ago. Under current German law, a profit from selling these Bitcoin would be tax-free.
🟠 X days remaining — the 1-year period is still running. The app shows you the date from which the holding period is reached.
⚪️ Sold — this lot has already been fully or partially sold (informational only).
How is the period calculated?
The holding period is reached once more than one year has passed since the purchase date. Example: a purchase made on 21 Jan 2025 is outside the holding period from 22 Jan 2026.
Calendar days in German time (Europe/Berlin) are decisive.
For partial sales, the FIFO principle ("first in, first out") applies: the oldest Bitcoin in your 21bitcoin account are always sold first. This corresponds to the default method of the German tax authorities (BMF circular of 6 March 2025).
What does the dashboard show?
In addition, you will see an overview of your total Bitcoin holdings, split into:
Bitcoin held for more than 1 year, and
Bitcoin still within the holding period.
Frequently asked questions
Does the indicator also apply to Bitcoin I deposited from an external wallet?
Currently, the app shows the holding period only for Bitcoin purchased directly on 21bitcoin. Support for deposits from your own external wallets is in preparation.
Do I lose the holding period if I withdraw Bitcoin to my own wallet?
No. A withdrawal to your own wallet is not a sale and does not trigger a taxable event. The holding period continues. Keep records of transfers between your own wallets.
Does "holding period reached" mean my sale is guaranteed to be tax-free?
The indicator refers exclusively to the 1-year holding period under § 23 EStG. Your individual tax situation may differ. Also note: profits from sales within the holding period are only taxable if your total private capital gains for the year exceed the €1,000 exemption limit (Freigrenze) — this exemption limit is currently not taken into account in the app.
Why does my displayed profit/loss keep changing?
The displayed value is based on the current Bitcoin price and is updated continuously. In the detail view, you can see the timestamp of the price used.
I recently moved to Germany (or moved away from Germany). What happens to the indicator?
The indicator follows your currently registered tax residency. If it changes, the indicator is shown or hidden accordingly. For questions about your individual situation, please consult a tax advisor.
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The information displayed is for orientation purposes only, does not constitute tax advice, and does not replace consulting a tax advisor. Your individual tax situation is decisive.