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Tax-privileged Coins (Short & Long)

TL;DR: This page helps determine which assets qualify as long-term (tax-free or tax-privileged) and which remain short-term (fully taxable) based on the holding period and selected filters.
 It is especially relevant for tax planning in jurisdictions with holding period incentives, such as Germany’s 1-year rule. The tool allows you to simulate and analyze holding timelines based on selected dates, filters, and cost basis methods.



Core Definitions


Long-Term Assets

Assets held for more than one year. Depending on the jurisdiction, these may be tax-free or taxed at a reduced rate.

Short-Term Assets

Assets held for less than one year. These are typically fully taxable under most tax regimes.

The classification is dynamic and depends on the selected reference date and the chosen cost basis method, such as FIFO or LIFO.


Key Controls

You can customize how CoinTracking evaluates and displays long- vs. short-term positions using the following options.

Date Picker

Select the date for which the analysis should be calculated. This is useful for simulating future or past tax scenarios.
The default value is the current day at 23:59:59.

Holding Period Length Selector
 Allows you to project future holding outcomes by adding predefined offsets:

  • +6 days

  • +6 weeks

  • +6 months

  • +12 months
     This helps preview when assets transition from short-term to long-term status.

Cost Basis Method

Select the accounting method used to match asset lots when determining holding periods:

  • FIFO, LIFO, HIFO, LOFO, HPFO, LPFO, HAFO, LAFO, OPTI, ZERO

Transaction Filter

Choose which transaction types are included in the analysis:

  • All taxable transactions, including spending, mining, gifts, income, and donations

  • All transactions (including depot separation), which treats wallets and exchanges independently

  • Trades only, focusing exclusively on buy and sell trades

Balance Filter

Filter positions based on balance relevance:

  • Hide or show zero balances

  • Hide coins below 10 EUR or 100 EUR

Currency Display
Display values in BTC, EUR, or any other supported fiat or crypto currency.


Chart View: Total Long vs. Short Volume

A visual line chart displays total BTC-equivalent long- and short-term positions over time.
Mouse-over interactions reveal date-specific volume values.
The chart is useful for identifying trends and tax-planning opportunities and can be exported as PNG, JPG, PDF, or SVG.


Tables Available

Long-Term Calculation Table
Shows which asset holdings are already tax-free or will become tax-privileged in the future. The table is organized into future time buckets:

  • Today

  • +2 months

  • +4 months

  • +6 months

  • +8 months

  • +10 months

  • +12 months

Each row includes the coin or token name, the quantity qualifying for long-term status, and the value in the selected display currency.

How to interpret the table

If a token appears under a column such as “+1 month,” it means the holding will exceed the one-year holding period in one month and will then qualify as long-term. Tokens shown under “Today” already meet the holding requirement as of the selected analysis date. This forward-looking structure helps plan disposals to avoid short-term taxation.

Short-Term Calculation Table

Displays assets that are still within their taxable holding period.
The layout and filter options are identical to the Long-Term table and help identify positions that should not yet be disposed of.


Common Considerations

  • Only coins with positive balances are shown by default unless filters are adjusted

  • Manually imported or edited transactions can affect long- or short-term classification

  • The report is time-based and does not evaluate market value or realized gains

  • Depot separation must be configured correctly to avoid misclassification

  • Tax regulations vary by country and should always be confirmed with a tax advisor


Export Options

Charts can be exported as PNG, JPG, PDF, or SVG.
Tables can be exported as PDF, Excel, CSV, or copied to the clipboard.


Tips

  • Use future holding previews to time disposals for tax efficiency

  • Test ZERO or OPTI cost basis methods to model alternative strategies

  • Combine this report with the Gains Report to compare holding periods with realized gains

  • Use the information tooltips on the page for explanations of advanced filters and modes

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