Germany: If you have bought and resold an asset (crypto or stuff on ebay) within 12 months, this sale will result in other income. However, this is only taxable if you have made a total profit of at least 600 euros on all the sales you have made in a year. This amount is an exemption limit. If this threshold is reached, your entire profit must be taxed, not just the part that exceeds 600 euros. But: If you hodl BTC for at least 1 year and then sell, all you capital gains a tax free. And that's about it and the only positive aspect in Germany.