Crypto tax in Germany
How is cryptocurrency taxed in Germany?
Cryptocurrency is classified as taxed_special in Germany. The headline rate is 45%, though long-term holdings may be exempt.
Common questions
- What is the capital gains tax rate in Germany?
- The capital gains tax rate in Germany is 25%.
- Does Germany tax worldwide income?
- Yes, Germany operates a worldwide tax system, meaning it taxes income earned both domestically and internationally.
- Are there exemptions for long-term crypto holdings in Germany?
- Yes, long-term crypto holdings may be exempt from taxation in Germany.
Germany is crypto-friendly.
Treatment
taxed under a special / mixed regime
Long-term
Tax-free (>12 months)
Headline rate
45%
As an individual tax resident in Germany, crypto gains are taxed at progressive income tax rates (up to about 45% plus surcharges) if you dispose of assets held ≤1 year, but disposals after a holding period of more than one year are completely tax‑free under §23 EStG.
“Private disposal transactions (section 23 (1) sentence 1 number 2 EStG) refer to disposal transactions of crypto-assets as defined in number 2.1 which are not allocated to business assets. Gains from private disposal transactions are exempt from tax if the period between acquisition and disposal is more than one year (section 23 (1) sentence 1 number 2 EStG). If the period between acquisition and disposal does not exceed one year, the gain is subject to income tax at the applicable personal income tax rate.” — Bundesministerium der Finanzen (BMF)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.