If you only want the difference between the two years, you could do simply:
<xsl:variable name="startyear" select="substring(firstregistrationdate, 7, 4)"/>
<xsl:variable name="endyear" select="substring(currentdate, 7, 4)"/>
<result>
<xsl:value-of select="xs:integer($endyear) - xs:integer($startyear)"/>
</result>
Demo: https://xsltfiddle.liberty-development.net/nbsuwEG
Added:
Calculating the difference in days between two dates is also fairly trivial in XSLT 2.0. The complication in your case is that the input dates are not in the expected YYYY-MM-DD format, so it is necessary to convert them first:
<xsl:variable name="startdate" select="replace(firstregistrationdate, '(.{2})\.(.{2})\.(.{4})\.', '$3-$2-$1')"/>
<xsl:variable name="enddate" select="replace(currentdate, '(.{2})\.(.{2})\.(.{4})\.', '$3-$2-$1')"/>
<result>
<xsl:value-of select="days-from-duration(xs:date($enddate)-xs:date($startdate))"/>
</result>
Demo: https://xsltfiddle.liberty-development.net/nbsuwEG/1