Context
Margin number 91 expressly permits working with daily rates instead of the rate at the moment of the transaction, as long as valuation remains consistent. What matters is not which source you choose but that it is named and applied consistently.
Related facts
Checked against the source named above on 08/09/2026. 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.