Crypto profits: According to the draft law, tax exemption should end in 2027

However: Tokens purchased by December 31, 2026 should be grandfathered. If these are sold at a profit after the one-year speculation period has expired, no tax will be due in the future.

Complete documentation is important

In view of the planned reform, the BVL advises investors who trade in crypto assets to maintain separate wallets for old and new holdings. So one for cryptos that were purchased before the turn of the year, one for cryptos that were purchased after. In addition, the time of purchase, acquisition costs, wallet transfers and transaction chains should be completely documented for every purchase. This is the only way to later understand which tax treatment applies to the respective portfolio.