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Wer die Bitcoins nur wenige Monate hält und sie dann mit Gewinn veräußert oder tauscht, muss den Gewinn mit dem persönlichen Steuersatz versteuern. Der VLH verweist allerdings auf eine Freigrenze, die beim Sparen hilft: „Private Veräußerungsgeschäfte bleiben bis zu einer Freigrenze von 600 Euro pro Jahr steuerfrei.“ Diese Freigrenze dürfe man aber nicht mit dem Sparerfreibetrag verwechseln. Denn wer auch nur einen Euro über der Freigrenze liegt, der müsse seinen kompletten Veräußerungsgewinn versteuern. Die Begriffe “Tausch” und “Swap” werden oft synonym verwendet. Das ist nicht korrekt. Ein Krypto Swap meint eigentlich einen Austausch von Coins innerhalb eines Projekts, etwa vorübergehend ausgegebene ERC20-Token, die in den nativen Blockchain-Token des Projekts “geswappt” werden. Ein Swap ist damit im Gegensatz zum Tausch steuerneutral.
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