Two rates
Gains from the normal management of your private assets fall under the 10% tax with the €10,000 exemption. Gains from speculative activity can be taxed as miscellaneous income at 33%. Trading as a profession is taxed as professional income.
What the tax office looks at
Circular 2026/C/74 says that no single factor decides. The tax office looks at a combination of factors, such as:
- how much of your financial wealth is in crypto;
- whether you borrowed money to buy;
- whether you use trading bots or trading software.
The tax office has to prove that your trading is speculative.
No fixed number of trades
The circular does not set a number of trades or a minimum holding period. Trading often is not enough on its own: it is the combination of factors that counts.
How Compass-Alpha shows it
The tax overview shows how many sales you made this year and how long you held your coins on average, with a note when your trading style may be worth checking with an accountant. It never decides which rate applies: that is up to the tax office.