Crypto tax 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.