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Ich halte aktuell ETH Coins für einen längeren Zeitraum und will diese auf absehbare Zeit nicht handeln. Die liegen auf dem normalen Coinbase App-Konto. Sollte man die Coinbase Wallet App runterladen und die Coins dorthin transferieren? Würde dies steuerlich ein Nachteil sein? (Halte die Coins noch nicht 12 Monate bezüglich Steuerfreiheit)
Nein. Bei Coinbase hast du auch eine normale Wallet. Hier der Unterschied zwischen beiden:


The Coinbase app (available on iOS and Android) is the company's product for individuals looking to buy or sell cryptocurrencies, also available at Coinbase.com. It is an easy, secure, regulated on-ramp to crypto using US dollars or other local fiat currencies. You can safely store crypto on Coinbase so you don’t have to worry about managing your own private keys. Coinbase.com and the mobile apps are available in more than 100 countries.


The Coinbase Wallet app is a separate, standalone app that allows users to store, or custody, their own crypto, and explore the decentralized web with a dapp browser. You do not need a Coinbase account to use the Coinbase Wallet app. Coinbase Wallet helps users manage their own private keys and store their crypto assets directly on their devices, not with a centralized brokerage or exchange. You cannot connect Coinbase Wallet to your bank account to buy or sell cryptocurrencies with US Dollars or other fiat currencies. You can download and use Coinbase Wallet anywhere in the world.

https://wallet.coinbase.com/faq/