Crypto tax in Germany
Rules verified in September 2026.
Short term
Marginal rate (up to 45%)
Long term
Exempt
Holding period
> 365 days
Annual allowance
Freigrenze €1,000/year
Legislation
EStG § 23
In short
Germany is one of the most favorable: gains from assets held over 1 year are fully exempt. For shorter holding, the personal marginal income tax rate applies (up to 45%). Also exempt for annual gains below €1000 (raised from €600 in 2024).
Key points
- 0% rate for holding > 1 year
- Personal marginal rate for < 1 year
- Exempt if annual gains < €1000 (was €600 until 2023)
- Declare in Anlage SO of the income tax return
- Staking/lending: the 1-year period still applies (the 10-year rule was ruled out by the BMF in 2022)
Calculate on your own history
The rate is only half the problem. To file, you need to match each disposal to the right acquisition under FIFO, convert to your currency at the date of each transaction, and separate short-term from long-term. ChainFolioAI does this from your transactions — connect wallets read-only or import a CSV from your exchange — and exports to PDF or Excel.
Other countries
⚠️ General information, not tax advice. Rules change and your situation may have specifics (residency, professional activity, staking, mining). Confirm with an accountant or your tax authority before filing.