Wann ist der Verkauf von Bitcoin steuerfrei?

Could you elaborate on the circumstances under which the sale of Bitcoin is considered tax-free? I'm interested in understanding the specific criteria or conditions that must be met in order to qualify for tax exemption on Bitcoin transactions. Is it based on the amount sold, the holding period, or some other factor? Additionally, are there any country-specific regulations or exemptions that should be taken into account? Clarifying these details would greatly assist in navigating the tax implications of Bitcoin sales.