Germany - tax Question for new Resident

I have bought coins while I was resident in Switzerland in 2020-2021 and hold them already for more then 1 year.
On 1st of Jan I moved to Germany - now my question is:
Do I need to re-count everything from scratch and wait 12 months or I am immediately eligible to be tax free?
If not, should I assumed e.g. moving on 1st of Jan 2022 with 1BTC and sell it now - will realize a loss of -19.245k for me (price at the open of 1st of Jan was €40,717.38 and currently is at €21,473) or it will be consider a profit of €21,473 due to the fact that my cost basis is consider 0€?

Thanks in advance