One of my friend (resident in Germany) being a full-time employee, carried out online trade in BitCoin. German tax year ends on 31 December.
In tax year ended 2017 - he has gain in the crypoto currency portfolio by trading – not cashed out
Second year ending 2018 - he is on loss
During these year he did not realised gain or losses
I understand he can carry back his 2018 for/ex losses to 2017 gains in UK.
Did anyone has experience of dealing with the same matter in Germany?