Crypto - Partial sales | Taxes

I expect a major correction at the psychologically important $100,000 mark at $BTC (-1,88 %) or in Q1 at the latest (overall market).

This will also affect $SOL (+0,63 %) , $ETH (-0,84 %) and $AVAX (-1,69 %) - my other positions. So I will start to realize partial profits.

My total crypto portfolio currently stands at just over €85,000, and I want to take around 15% of that (approx. €12,750) in profits.

-> I plan to reinvest these later as a futures position with a small leverage of 2-3x.

• I have a non-assessment certificate for 2024 (tax exemption for interest and distributions).

• However, as I have no active income, I am unsure what my personal income tax rate is - at which crypto gains are taxable under the one-year holding period.

My first major positions are expected to be tax-free from June/July 2025 (approx. €15,000-20,000).

Does this make sense, considering the rather large portion in call money (70k), which is also intended for subsequent purchases?

Does anyone have experience or a contact who is well versed in the tax treatment of crypto gains?

Credits @Testo-Investor 🫶🏼