If a cryptocurrency that is held in a "digital wallet" was acquired at different times and different daily rates, in case of a sale which of these "tranches" is sold is decisive for the existence of a speculative transaction as well as the amount of possible speculative income. The taxpayer can make any assignment if the position of the respective cryptocurrency acquired is fully documented concerning the time of acquisition and acquisition costs. If this is not the case, the oldest units of a cryptocurrency are to be regarded as sold first (First in-First out method).
What has to be considered when choosing a calculation method?
