Germany §23 EStG Private Sale (Crypto) → New Zealand 🇳🇿
Inland Revenue (IRD) · Income (intent test) — no CGT
Inland Revenue (IRD) accepts the Germany §23 EStG Private Sale (Crypto) only with a cost-basis report and certified English translation.
1,200+ crypto tax engagements over 4 years, USD 2.4B+ in reconciled trading volume.
New Zealand regime: Income (intent test) — no CGT — IRD 2018 ruling + 2024 update · most disposals are ordinary income per acquirer's intent.
Treaty: NZ-Thailand DTA 1998 · Document language: English.
End-to-end: reconcile cost basis (3-7 days) → prepare Germany §23 EStG Private Sale (Crypto) (7-21 days) → MFA Apostille → Inland Revenue (IRD).
First-pass acceptance: 97-99%.
Coverage
How it works
- 1
Map cost basis to destination regime
Method accepted by New Zealand — Income (intent test) — no CGT.
- 2
Prepare Germany §23 EStG Private Sale (Crypto)
7-21 working days at 12,000-32,000 บาท.
- 3
English translation
Registrar-listed translator with crypto/DeFi/NFT glossary.
- 4
MFA legalisation
Chaeng Wattana — 2-3 working days.
- 5
Apostille
MFA Apostille route.
- 6
File with Inland Revenue (IRD)
e-Filing portal or via destination tax-counsel network.
Frequently asked questions
How does New Zealand classify crypto?
Income (intent test) — no CGT
Does New Zealand accept Thai Apostille?
Yes — MFA Apostille suffices.
Which treaty applies?
NZ-Thailand DTA 1998
Translation language?
English, by a translator accepted by the destination authority or the Thai MFA.
Is long-term holding tax-free in New Zealand?
Taxable in all cases (US/UK/JP/CA/NL/FR).
Estimated total cost?
12,000-32,000 บาท + translation THB 1,000-2,000/page + MFA THB 400 + free Apostille + Inland Revenue (IRD) fees.
Timeline?
Reconcile 3-7 days + prepare 7-21 days + destination approval 14-60 days.