Facts

Is a transfer between one's own wallets a disposal?

The BMF letter does not address the case expressly; it defines a disposal as a transfer to third parties for consideration and attributes crypto-assets to the holder of the private key, and in a move between one's own wallets neither the holder changes nor is anything paid.

Source: BMF letter of 06.03.2025, margin number 54 (disposal, in the section on private assets) and margin number 32 (attribution).

Context

The books still have to show the movement: it is neither revenue nor an expense, but a transaction with a record. For business assets the individual acquisition cost is carried forward, or an average where it cannot be attributed (Rz. 51); how that is kept across several own wallets should be settled with the tax firm. Bridges between blockchains the letter does not address at all.

Own wallets, bridges and lending in detail

Related facts

Checked against the source named above on 21/10/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.

Part of the same picture

Crypto bookkeepingBooks into DATEV, SKR03/04RulebookEvery booking rule with its paragraph and an SKR03 example postingEvidence chainInvoice, transaction and booking provably bound togetherWhich exchange rate applies when valuing crypto-assets in the books?BMF letter of 06.03.2025, margin number 43Booking a USDC payment in DATEVStep by step, SKR03/SKR04