Tax Map · 加密货币税收排名

Germany 的加密货币税

Germany 对加密货币友好.

作为德国的税务居民，如果您处置持有时间 ≤1 年的资产，加密货币收益将按累进所得税税率（最高约 45% 加上附加费）征税，但根据《德国所得税法》第 23 条，持有时间超过一年的处置则完全免税。

“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)

反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。