Giving Bitcoin to spouse: allowances, holding periods and tax returns

向配偶赠送比特币：税务处理与实操指南

如果您将比特币赠予配偶，在税务方面几乎不会发生任何影响，而这正是其核心意义所在。通常情况下，赠与本身不触发赠与税，因为配偶之间的免税额度高达50万欧元。同时，它也不触发所得税，因为无偿转让不属于处置行为。传递的不仅仅是硬币：您的取得日期和购买成本也随之转移。本文将解释在向配偶赠与过程中可能产生的两种税务类型、适用的期限、实际优势所在，以及您需要保留哪些记录才能被税务局认可该转让。

首先明确一点：本文基于德国法律，即《继承税与赠与税法》（ErbStG）和《所得税法》第23条。居住在奥地利或瑞士的人士适用不同的规则和不同的免税额度。

向配偶赠送比特币：税务上究竟转移了什么？

加密资产的赠与触及两种完全独立的税种，这也是最常见的混淆点。第一种是赠与税，其核心问题是：资产本身的转让是否应税？对此重要的是赠与当日硬币的价值。第二种是私人处置交易的所得税，其核心问题是：是否实现了应税收益？这与买卖相关。

在真正的赠与中不存在销售价格，因为您的配偶无需支付任何费用。因此，所得税没有附着点，您不会产生应税收益，即使自购买以来硬币价值大幅上涨且未满一年持有期也是如此。未实现的收益并不会因此消失，它们会延续到配偶手中，并在其出售时在那里征税。

技术上仅转移了一件事：对硬币的控制权。但在税务上，转移的内容要多得多，即取得日期、取得成本以及随之而来的持有期状态。忽视这一点的人会在关键点上错误规划赠与。

赠与税：为何50万欧元的配偶免税额度通常绰绰有余

个人免税额度是指受赠人在十年内从同一人处获得的免税金额上限。根据《继承税与赠与税法》第16(1)条第1款，配偶和登记民事伴侣的免税额度为50万欧元。作为对比：子女的免税额度为40万欧元，孙子女为20万欧元，而属于第三税收等级的人群（包括未婚伴侣）仅为2万欧元。

对于德国大多数私人加密货币持仓而言，这意味着：向配偶的赠与无需进行结构安排、无需公证员介入或提交申请即可免除赠与税。只有超过50万欧元的部分才需纳税，且仅对超出部分征税。第一类税率根据《继承税与赠与税法》第19条，针对7.5万欧元以下的收购起步税率为7%，并按档次递增；配偶始终适用这一最有利的类别。

假设案例：您在赠与当日转移了价值18万欧元的硬币。在过去十年中，您的配偶未从您处获得过任何赠与。免税额度涵盖整个交易，无需缴纳赠与税。您仍需申报赠与，下文将详细说明，因为这是实践中最容易遗漏的义务。

税务局如何确定所赠比特币的价值

计算依据是公平市场价值。根据《评估法》第9条，这是在正常商业交易中通过销售所能实现的价格，因此对于加密资产而言，即为既定交易平台上的市场价格。个人情况被明确忽略不计。

决定性日期是执行赠与的日期，而非您做出决定的日期。对于加密资产，这是指硬币进入配偶控制权的日期，即交易确认之日。对于比特币，值得提前查看价格走势，例如在我们的比特币价格预测中，因为参考日的价格决定了免税额度是否足够。

在实践中，这意味着：记录交易的时间和日期、交易ID、转移的数量以及当时的价格并注明来源。带有可见时间戳的价格页面截图比事后重建的数字更可靠。如果参考日价格波动剧烈，请记录您选择的参考价格及其原因。

承继原则：为何配偶继承了您的持有期

这里涉及主题的核心实质。“承继原则”描述了无对价获取资产的受赠人在税务上取代转让人地位的规定。法律依据是《所得税法》第23(1)条第3款：当资产以无对价方式获取时，前手的获取行为归属于后手。

翻译过来就是：在税务上，视同您的配偶在您购买硬币的那一天以您支付的价格购买了这些硬币。根据《所得税法》第23(1)条第1款第2项，其他资产的私人处置交易仅在获取与处置之间不超过一年的情况下才需纳税。因此，这一年的期限继续计算，而不是重新开始。

由此产生两个后果，指向不同的方向：

• 优势：如果您购买硬币已超过一年，您的配偶可以在赠与后立即免税出售。期限已满足，且保持不变。
• 劣势：如果您仅三个月前购买，您的配偶仍需等待九个月。在此之前出售将全额纳税，收益按您的原始购买价格计算，而非赠与日的价值。
• Obligations: Your spouse must be able to prove your purchase price and purchase date. Without these records, they face the same problems as any investor who lacks proof of access.
• Calculation: If you purchase the same coin multiple times at different prices, you must disclose which batch the unit you give the gift corresponds to.

Therefore, a gift to a spouse is not a tool to shorten the ongoing holding period. What changes is only who will fall into the hands of future benefits. If you want to track holding periods across multiple wallets anyway, see our article on "Borrowing and Holding Periods with Bitcoin" for the mechanism.

Two tax thresholds instead of one: The real tax advantage lies

Tax thresholds are different from tax exemptions: once the threshold is exceeded, the entire amount is subject to tax, not just the excess. According to Article 23(3)(5) of the Income Tax Act, the annual tax exemption threshold for private disposal transactions is € 1,000. The statutory wording is clear: if the total proceeds from private disposal transactions are less than € 1,000 during a calendar year, the proceeds are exempt from taxation.

This threshold applies to each taxpayer individually, even under joint assessments. As a result, a married couple has a threshold of 1,000 euros per person. If both parties hold separate positions and have independent acquisition histories, smaller gains during the year can be spread among both people rather than piled up on one person.

The boundaries of this statement are important: this effect will only occur if the coin truly belongs to the recipient's spouse in economic essence and is disposed of solely by him. For nominal transfers, if you continue to hold the key and trigger each sale, the tax office will not recognize it. Anyone who wants to track both parties 'profits and losses separately is almost inseparable from software; see our "Comparison of Cryptotax Software and Portfolio Trackers" for options. In addition, there is a little-mentioned reverse effect: losses on private disposal transactions can only offset gains on similar income and are limited to the relevant spouse. If one party has gains and the other party has losses, offset will not be realized. For details on how such losses can be carried forward to future years, please refer to our article on "Crypto Loss Carry-forward".

Delivery is the core of the gift: the tax office will recognize the transfer only if your spouse alone controls the private key

Article 30 Reporting obligations under ErbStG: Three months, and both spouses are required to fulfill

tax exemption does not mean exemption. According to Section 30(1) of the Inheritance Tax and Gift Tax Law, each acquisition must be reported in writing to the competent tax bureau within three months after it is known. Paragraph 2 extends this to gifts between living people: in this case, the source of the asset is also obligated to report. Therefore, both the donor and the recipient have this obligation.

法律知道一个实际上几乎不适用于加密资产的例外情况：如果获取基于由德国法院、公证人或领事开启的处分，或经公证记录，则无需报告。配偶之间的钱包到钱包转账不属于此类。

报告本身是非正式且简短的。它应包含双方的个人信息、家庭关系、赠与标的（数量和币种类型）、执行日期及当日价值。主管机构是遗产税办公室，这并不总是您的当地税务局；在几个联邦州，个别办公室集中处理此事。给您当地的税务局打个电话只需几分钟即可澄清。

为何这项义务比其低调的外表更重要：报告是证明转让发生在特定日期的证据。如果多年后审查持有期或硬币归属，这是您可以依赖的文件。如果没有报告，赠与的主张将与“硬币从未真正易手”的推定相对抗。

第14条 ErbStG 下的十年期：几笔赠与如何累计

50万欧元的免税额度不是年度金额。根据《继承税与赠与税法》第14(1)条，十年内来自同一人的多项利益累计计算，较早的获取按其较早的价值计算。因此，免税额度每十年可用一次。

对您而言，这意味着两点。第一：如果您六年前向配偶转移了房产或较大金额的现金，该价值计入总额，剩余的免税额度将小于50万欧元。第二：早期赠与的价值按当时的参考日价值计算，而非今日价值。六年前价值4万欧元的加密货币持仓，即使今天价值数倍于此，也仅消耗当时4万欧元的免税额度。

由此引出一个强烈波动资产的建议考量：任何打算转移的人倾向于在低价阶段进行，因为这样消耗的免税额度较少。这是一种判断而非建议，因为没人知道未来的价格走势，而且每十年刷新一次的免税额度很少成为私人持仓的瓶颈。

增益共同体与第1365条 BGB：何时需要配偶同意

增益共同体是德国的法定婚姻财产制度：每位配偶保留对其各自资产的所有权，仅在婚姻结束时才对增值部分进行均衡。在没有婚前协议的情况下，德国已婚夫妇自动适用此制度，它对赠与有一个很少被考虑到的副作用。

根据《民法典》第1365(1)条，配偶只能在另一方的同意下处置其整体资产。这里指的是在实践中覆盖整个遗产的交易。如果您的加密货币持仓构成您资产的主要部分，并且您全额转移，可能会触发此规定。然而，向 precisely 需要其同意的那位配偶（即接受赠与的一方）进行赠与，在实践中解决了这个问题，因为接受赠与本身就包含了同意。第1365条在您向第三人转移时才变得相关。

此处还涉及另一个术语：无名利益。判例法称此为夫妻间非意图作为无偿但服务于婚姻生活共同体的资产转移。加密货币资产的转移是被视为赠与还是无名利益，取决于个案情况，这对赠与税和任何追索权都有影响。对于较大持仓，这是税务咨询体现其价值的地方。

托管与归属：谁持有私钥谁做主

对于加密资产，税务局不问证券账户报表上显示的是谁的名字，因为自我托管的硬币没有此类报表。它问的是谁在经济上能处置这些硬币。对于钱包而言，这就是控制私钥或助记词的人。

如果未明确这一点，赠与在税务上是脆弱的。如果您将硬币转移给配偶，但助记词仍留在您的保险箱中且由您触发交易，事实表明硬币归您所有。后果将是不愉快的：随后的出售将被归因于您，包括收益和持有期，第二个免税阈值的效果也将消失。

当您的配偶设置自己的钱包，生成并保存助记词，并将硬币转入该钱包的地址时，流程就变得干净了。为了保持独立持仓，建议每人使用单独的硬件设备；可选设备详见我们的“硬件钱包比较”。同一原则也适用于交易所账户：验证在合作伙伴名下的独立账户，而非您自己账户的子组。

共同钱包和共同账户：最棘手的情况

许多夫妇共同持有加密货币，通常在两人都使用的设备上。从税务角度来看，这是透明度最低的状态，因为所有权和归属无法从钱包中读取。如果受到审计，其他记录必须显示谁拥有什么部分：银行流水显示的剩余购买金额、购买收据以及双方之间的书面协议。

This can also lead to inadvertent gifts. If you buy coins from your account and place them in a wallet that your spouse can also dispose of, this is essentially an asset transfer. Between husband and wife, this is usually not important due to high tax exemptions, but the ten-year calculation under Section 14 of the Inheritance and Gift Tax Law exists in parallel, and in principle there is also a reporting obligation.

If you want clear separation, simple methods can help: separate wallets for each person, purchases always come from the account of the person to whom the coins should belong, and a short written explanation for each transfer between you, indicating the date, quantity and value. This will only take a few minutes, but it will save you a long debate later. People who have held mixed positions for many years are better off sorting out their positions and recording the results at one time, rather than continuing them year by year.

Three months after the transfer, the reporting period under Article 30 of the Inheritance Tax and Gift Tax Law expires and applies to both donors and recipients.

The end of marriage: gain equalization, divorce and coins

Gifts are in principle final. Even if the marriage later breaks down, the coins given will still belong to your spouse. In the gain equilibrium, when comparing the value added of both parties 'estate during marriage, gifts between couples change the starting data in the process. The circumstances depend on the initial and final assets of both parties, which is a family law issue, not a tax issue.

在税务方面，有一项规定规范婚姻财产法与继承税之间的关系：根据《继承税与赠与税法》第5条，生存配偶在因死亡获取资产时可主张的增益均衡金额不计入应税获取。因此，增益均衡本身并非触发赠与税的交易；它是法定权利的履行。

实践中相关的另一个问题是：任何人如果在分居后无法证明谁拥有哪些硬币，就是在盲目谈判。因此，您为税务局准备的文档也是应对这种情况的保障。

未婚伴侣、订婚者、同居者：区别何在

50万欧元仅适用于配偶和登记民事伴侣。未婚同居者属于《继承税与赠与税法》第15条规定的第三税收等级，根据第16(1)条第7款，其免税额度为2万欧元。第三等级的税率根据第19条从30%起步。

差异巨大：价值10万欧元的硬币转移在夫妻之间免税，而与未婚伴侣之间，扣除免税额度后，8万欧元将以30%的税率纳税。相比之下，《所得税法》第23(1)条第3款下的承继原则无论家庭关系如何均适用，因此持有期在此处同样延续。

Therefore, people who wish to transfer cryptocurrency in an unmarried partnership should carefully calculate the ten-year period and process large transfers in advance. The same logic applies to gifts to children, with a tax exemption of 400,000 euros per parent; see our article on "Giving Bitcoin to Children" for details about minors.

Common mistakes when giving Bitcoin to a spouse

From the above points, the following are common mistakes in practice:

• Skipping reporting due to no tax requirement: Article 30 Obligations under ErbStG do not depend on whether the tax exemption is sufficient.
• Suppose the holding period starts again: In fact it continues to count and a partner's quick sale will then be fully taxed.
• No transfer of acquisition records: Your spouse needs your purchase date and purchase price to file taxes correctly.
• Transfers only in form: Anyone who continues to hold the key and triggers every sale must attribute the coin to himself.
• Forget about previous gifts: Article 14 The ten-year period under ErbStG also includes cash and real estate, not just cryptocurrency assets.
• Post-date estimate of reference date value: If there is no recorded price on the execution date, the value of the gift is susceptible to controversy.
• Run two positions in a tax package: Independent taxpayers require independent evaluation or lose the second exemption threshold.

以上几点都不难避免。加在一起，它们花费的时间少于三年后税务局的一次查询。

向配偶赠送比特币：要点总结

• 在转移前计算参考日价值和剩余免税额度。
• 将所有过去十年的赠与按其当时的价值相加，并记录执行日的价格及其来源。对于双方持仓的运行评估，我们“加密税务软件和投资组合追踪器比较”中的一款工具有所帮助。
• 真实转移，而非仅名义上转移。您的配偶设置自己的钱包，生成并保存助记词，并自行触发未来的销售。适合单独托管的设备见“硬件钱包比较”。
• 在三个月内报告赠与并提供获取记录。向主管遗产税办公室发送一封非正式信件即可，双方均需发送。给您的配偶提供购买日期、购买价格和交易ID；如何构建此类证据详见我们关于“加密亏损结转”的文章。

（截至2026年9月22日。本文不构成投资建议。价格和费用结构会发生变化；购买前请与提供商核实条款。）