Crypto tax in Germany in 2026

8 min read · Published 6 October 2026

0% after a year of holding, income tax of up to 45% before that. How to calculate gains, what happens with staking, and why the rule may be scrapped for coins bought after 2026.

Item	In 2026
Rate for individuals	income tax scale 14-45% if sold within a year
Holding period relief	more than 1 year - 0%
Tax-free threshold	gains up to 1,000 euros a year, ~$1,200
Coin-to-coin swaps	taxed as a sale
Staking	other income, 256 euro threshold, ~$290
Tax return	by 31 July of the following year
Data sharing	from 2027, data collected from 2026

Data checked 2026-10-06

Germany is one of the gentlest countries in Europe for long-term crypto holders. Gains from selling coins held for more than a year are tax-free, however large. A sale within a year is taxed at the income tax scale of up to 45%.

The rule may change. On 30 September 2026 the German Finance Ministry published a draft law: for crypto bought after 31 December 2026 the one-year relief would be abolished and gains taxed as capital income. Under the draft, coins bought earlier keep the old rules. The law has not been passed.

Who pays crypto tax in Germany

A German tax resident is anyone with a home in Germany for permanent use or who lives here for more than 6 months in a row; short trips do not interrupt the period. A resident pays tax on worldwide income, including crypto on foreign exchanges.

A non-resident pays no German tax on crypto sales: such income is not on the list of German-source income for non-residents. But the country where they are resident may tax the gain under its own rules.

The one-year period is counted for each coin separately, on a first in, first out basis. Moving to Germany does not reset the clock: what matters is the purchase date, not the date residence starts.

How to calculate crypto income

The gain is the sale price minus the purchase price and transaction costs such as exchange fees. If total private sale gains for the year are below 1,000 euros, there is no tax; once the threshold is reached, the whole amount is taxed, not just the excess.

Swapping one coin for another counts as a sale: if the first was held for less than a year, the gain is taxed, and the one-year clock for the new coin starts again. Losses from sales within a year can be offset against similar gains that year or carried to other years.

Situation	Calculation	Tax
Bought for $10,000, sold after 8 months for $15,000	$5,000 × 30% on the scale, example	$1,500
The same trade after 13 months	held for more than a year	$0
Annual gain of $1,000 from sales within a year	below the 1,000 euro threshold	$0
Staking earned $500 in the year	other income × 30%, example	$150
Swapped a coin after 6 months with a $3,000 gain	the swap counts as a sale × 30%	$900

The 30% rate is an example for a middle income: the actual scale rate depends on all income for the year, with the solidarity surcharge for high incomes and church tax for those who pay it. Amounts in US dollars at the European Central Bank rate of 6 October 2026.

Crypto income in Germany means a holding period for every coin and records for the tax office

Mistakes are mostly about timing and paperwork: a coin-to-coin swap quietly resets the one-year clock, staking is not reported as other income, and there are no statements with purchase dates. We track the holding period of every coin, prepare the calculation for the return and records for the bank, and assess in advance how the reform draft will affect purchases after 2026.

The cost of support depends on the number of trades and exchanges; a manager will calculate it in the chat.

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Mining and staking

Rewards from staking and lending coins are taxed as other income when received, at market value. If all such income for the year is below 256 euros, about $290, there is no tax. The German Finance Ministry has clarified that staking does not extend the holding period to 10 years: the sale of the coins themselves is still subject to the one-year rule.

Mining on a serious scale is treated by the tax office as a business: income is taxed at the income tax scale plus local trade tax, and equipment is deducted as a cost. Selling mined coins within a year of mining is also taxable.

Cashing out crypto and moving it to a bank

Exchanging crypto for euros is legal through exchanges and brokers authorised under the EU Markets in Crypto-Assets Regulation. Under the anti-money laundering law, German banks check the origin of large incoming exchange transfers and ask for trade statements, and for a home purchase, the coins' full history.

In its 2025 guidance the Finance Ministry required holders to keep trade records: dates, amounts and wallet addresses. Without them the tax office may estimate the income itself, and estimates rarely favour the holder.

For a flat purchase or a large transfer, the bank will ask for the chain from the first coin purchase to the sale. A report prepared in advance across all exchanges and wallets settles this in a day.

Crypto account data sharing

Since 1 January 2026 Germany's crypto tax transparency law has applied: exchanges and providers collect data on clients and trades and report it to the Federal Central Tax Office. The first exchange with other EU countries and participants in the standard of the Organisation for Economic Co-operation and Development takes place in 2027.

The tax office will see 2026 trades without a return. Errors from past years are safer to correct voluntarily before an audit: voluntary disclosure reduces the risk of penalties.

Licences for crypto companies in Germany

The EU Markets in Crypto-Assets Regulation has applied since 30 December 2024, and Germany's transition period ended on 31 December 2025. From 2026 a crypto exchange, custodian or broker operates in Germany only with authorisation from the Federal Financial Supervisory Authority or another EU regulator.

Authorisation in one EU country allows operation in all the others, so companies often choose a country with a fast regulator and open an office in Germany or work remotely.

Murblz sets up crypto companies and licences in these services: crypto licence in Estonia, BVI company with a virtual asset service provider licence, company registration in Germany.

This topic in other countries

Crypto tax in other countries:

Taxes, relocation and business in this country:

Where crypto is not taxed at all is covered in countries with no crypto tax.

FAQ

What is the crypto tax in Germany in 2026?

If coins were held for more than a year, gains on sale are tax-free. On a sale within a year, gains are taxed at the income tax scale of 14% to 45% once total private sale gains for the year reach 1,000 euros.

How long do I need to hold crypto in Germany to sell tax-free?

One year from the purchase date of each coin. The year is counted first in, first out, and staking does not extend it.

Is staking taxed in Germany?

Yes, rewards are taxed as other income at the scale rate when received, if all such income for the year is 256 euros or more, about $290.

Is swapping one cryptocurrency for another taxable?

Yes, if the first coin was held for less than a year: the swap counts as a sale, and the holding period for the new coin starts again.

Will Germany abolish the one-year rule?

On 30 September 2026 the Finance Ministry published a draft: for coins bought after 31 December 2026 the relief would be abolished and gains taxed as capital income. The law has not been passed, and under the draft earlier purchases keep the old rules.

Where do I report crypto in a German tax return?

Gains from sales within a year and staking income go in the other income annex to the annual return. Without a tax adviser the deadline is 31 July of the following year.

Does a non-resident pay crypto tax in Germany?

No, crypto sales by a non-resident are not German-source income. Residence starts with a home in Germany or living here for more than 6 months.

Will the tax office learn about my exchange trades?

Yes, from 2026 exchanges collect client data and report it to the Federal Central Tax Office, and from 2027 data will also arrive from other countries.

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Crypto tax in Germany in 2026

Who pays crypto tax in Germany

How to calculate crypto income

Mining and staking

Cashing out crypto and moving it to a bank

Crypto account data sharing

Licences for crypto companies in Germany

This topic in other countries

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