Disclaimer: this article is for information only. It is not tax, legal, or investment advice. Consult a qualified professional for your situation.
Last updated: 2026-07-18. Starter guide being expanded (country-guide structure; official sources to be strengthened).
Do you pay crypto tax in Germany?
Yes — the framework is set by the German tax administration (incl. BZSt / local tax offices).
How is crypto taxed?
Crypto is typically taxed under income tax in Germany. Short-term disposal gains (often under a one-year holding period) and certain income (mining, staking) can be taxable. Longer holds may be treated more favourably depending on current rules — always verify.
How specific crypto transactions are taxed
Buying
Buying with euros is usually not a taxable event.
Selling, swapping, spending
Selling, swapping or spending crypto can be a disposal — holding period and classification matter.
Transfers between your own wallets
Transfers between your own wallets are usually not taxable; document the ownership chain.
Staking & passive rewards
Staking rewards are often taxed as income when received.
Mining
Mining may be business income or other income depending on scale.
When and how to report
Report via your German income-tax return (e.g. ELSTER). Deadlines follow the German tax calendar.
What records to keep
Transaction history, acquisition costs, fees, wallet addresses and exchange exports. Crypto tax software helps with cost basis.
Software & CryptoTax Digest next steps
Useful links for this jurisdiction:
FAQ
Can the tax office track crypto?
Regulated exchanges and international reporting increase transparency.
What about losses?
Losses may be offset depending on income category — details will expand in later updates.
Section outline inspired by leading country crypto-tax guides. Original CryptoTax Digest content — rates, tables and primary sources will be expanded.
