Germany Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Germany in 2026.
Cryptocurrency is classified as a private asset in Germany. Gains from the sale of cryptocurrencies are tax-free if the holding period exceeds one year. If sold within one year of acquisition, gains are taxed as other income at the individual's marginal income tax rate (up to 45% plus solidarity surcharge). There is also a de minimis exemption of €600 per year for short-term gains; if total short-term crypto gains remain below this threshold, they are entirely tax-free.
Crypto Tax Status
Taxed
Treatment
Property (private asset)
Additional Notes
Staking and lending rewards may reset or extend the one-year holding period under certain interpretations, though the Federal Ministry of Finance (BMF) issued guidance in 2022 clarifying that staking does not extend the holding period. Mining income is generally treated as commercial income. Crypto-to-crypto trades are taxable events if the original asset was held for less than one year. Detailed record-keeping of all transactions is essential for tax compliance.
How Germany Crypto Tax compares
Germany taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
