Crypto tax in Germany (2026): rules, rate and deadlines

The main crypto tax rules for private investors in Germany, in plain language, with the official sources.

Checked November 2026Information, not tax advice

1 year

held longer: gains are tax-free

€1,000

short-term gains below this per year: no tax

14–45%

your personal income tax rate

FIFO

oldest coins count as sold first

The rules

The rules in Germany in short

Checked November 2026

What is taxed: Selling, swapping or spending crypto within one year of buying it. Staking and lending rewards count as other income.
Rate: Your personal income tax rate (14% to 45%), plus solidarity surcharge and church tax where they apply.
Not taxed: Coins held for more than one year, short-term gains under €1,000 a year in total, and other income (such as staking) under €256 a year.
Holding period: One year, counted per coin; oldest coins first (FIFO), per wallet. Staking does not extend it.
Where to declare: Annex SO (Anlage SO) of your income tax return.
Key dates: The return is due by 31 July of the following year (later when a tax adviser files it).

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FAQ

What is taxed on crypto in Germany?

Selling, swapping or spending crypto within one year of buying it. Staking and lending rewards count as other income.

How much tax do you pay on crypto in Germany?

Your personal income tax rate (14% to 45%), plus solidarity surcharge and church tax where they apply.

What is not taxed?

Coins held for more than one year, short-term gains under €1,000 a year in total, and other income (such as staking) under €256 a year.

Does it matter how long you hold your crypto?

One year, counted per coin; oldest coins first (FIFO), per wallet. Staking does not extend it.

Where do you declare crypto?

Annex SO (Anlage SO) of your income tax return.

When do you declare?

The return is due by 31 July of the following year (later when a tax adviser files it).

Check it yourself

Bundesministerium der Finanzen · BMF-Schreiben vom 6. März 2025: Einzelfragen zur ertragsteuerrechtlichen Behandlung bestimmter KryptowerteThe Ministry of Finance's guidance on crypto: the one-year holding period, FIFO, staking and lending, and the records you need to keep.
Gesetze im Internet · § 23 EStG – Private VeräußerungsgeschäfteThe law on private sales: gains are tax-free after one year, and the €1,000 limit per year below which gains stay tax-free.
Gesetze im Internet · § 22 EStG – Arten der sonstigen EinkünfteOther income, such as staking rewards: tax-free up to €256 a year.

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Information, not tax advice. Rules change; check your return with your tax authority or an accountant. All sources & methods