TL;DR
In Austria, Old Inventory (Altbestand) refers to crypto assets bought before March 1, 2021, which are tax-exempt. These assets are shown for transparency only and calculated using FIFO. When sold, they are prioritized first but don’t affect your current taxable results. You can enable the Old Inventory view before downloading your report to see all unsold legacy holdings under section 5.
Overview
In Austria, Old Inventory (Altbestand) includes all crypto assets acquired before March 1, 2021, which are exempt from taxation. Their display in CoinTracking serves only for transparency and traceability, without affecting taxable gains.
Holdings are calculated using the FIFO method and are only included in the average cost basis once sold. When selling or transferring, Altbestand assets are prioritized and processed first.
Before downloading your report, you can enable an optional setting to highlight Altbestand holdings for easier review. This does not affect the calculations — it simply adds visibility.
Once activated, you’ll find an overview of all unsold Altbestand holdings under section 5 of your report.
Example
A purchases 1 BTC on 01.01.2021.
On 05.09.2025, A sells 0.5 BTC.
→ After the sale, A still owns 0.5 BTC, which will be listed under section 5.1.
A purchases 1 BTC on 01.01.2021 for €1,000.
On 01.02.2025, A acquires another 1 BTC for €2,000.
On 05.09.2025, A sells 0.5 BTC.
→ Because CoinTracking uses the FIFO method, the portion sold is taken from the first purchase (01.01.2021). The disposal of 0.5 BTC is therefore calculated proportionally using the 2021 purchase price, qualifying as Altbestand and remaining tax-free.
Note
To make Altbestand holdings easier to identify, enable the Old Inventory (Altbestand) setting before downloading your report. This adds a dedicated section listing all relevant unsold holdings.