Don't really want to risk getting it called away and get taxed on a 100% capital gain.

This year with around 90 transactions of buying BRK.B puts and selling them again I made more money than ever before, so I will face a huge capital gains tax bill.

This I could avoid by right now moving to New Zealand what I might do next year anyway. Together with 3.5 months spent in NZ at the beginning of the year I would be more than 1/2 year in NZ in 2026, resulting in me being fully taxable with my worldwide income in both countries, Germany and NZ. According to the Double Tax Agreement NZ as the country of residence would have the sole right to tax income from that BRK.B option trading.

The interesting point: For the first 4 years after moving to NZ a new resident does not have to pay tax on overseas income. My capital gains tax bill therefore would be $0 instead of a number with quite some digits.

As strange as it might sound: I won´t move now to NZ, although next year I might. Or not, we´ll see. I simply decided to not let my life be dictated by tax worries/optimisation. I rather pay my tax, even more than otherwise needed, have peace, and let my life flow wherever it might flow naturally.