CGT 12 month rule in Germany

[LN777]

I’m considering moving to Germany in January.

I have held cryptocurrency for longer than 12 months. I hear (below link) there is a 12 month rule in Germany where no CGT is owed if you’ve held longer than 12 months.

My question is: Does this imply that I have to hold the asset for 12 months IN Germany before I can sell and avail of this, or is it possible to move from another country and then (for example) sell after being resident in Germany for 3 months but qualify for the zero charge (for the profits I made in Germany in those 3 months)?

Emerge Business Advisory

[JoshD]

Only your place of (tax) residency at the time of realizing the profit counts. The law does not require residency for the acquisition or holding period. The basis is § 23 para. 1 no. 2 sentence 1 EStG. IANAL.

[LN777]

Thanks for responding. I googled that basis and couldn’t find this cited, have you any links?

So I could technically move to Germany and cash out assets I’ve held for 1+ year at 0%?

[m3ga_h4x]

any link to this also please?

thanks