Crypto Tax in Germany

A structured summary of how individual crypto taxation works in Germany — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Germany

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Current Asset

Tax Year

Calendar Year (M12)

Functional Currency

EUR

FX Source (Reporting)

ECB

FX Source (Tax)

ECB

Transaction Rate

Daily Spot

Hyperinflationary

✗ No

Individual Tax — Regime

Tax Regime

Income Tax

§23 EStG private sales transactions (Privatveräußerungsgeschäfte). NOT capital gains tax — it's income tax.

Tax Rate

45%

Progressive income tax 14-45% + 5.5% solidarity surcharge. 0% if held >12 months.

Individual Tax — Cost Basis

Measurement Basis

Historical Cost

Cost Method

FIFO

Method Electable

✗ No

Permitted Methods

FIFO

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

> 365 days

HP Benefit

Tax-free

Annual Exemption

EUR 1,000

Threshold Exemption

EUR 1,000 (Freigrenze (Exemption Limit))

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Same type only

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Germany?

Germany applies a Income Tax treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Germany use?

See the cost-basis section above for the default method and the alternatives Germany permits for individuals.

Other jurisdictions

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