Crypto Tax in Germany: What Applies in 2026 and What Is Set to Change in 2027

Gains from cryptocurrencies are tax-free in Germany when more than twelve months lie between purchase and sale. Sell earlier and you pay your personal income tax rate of up to 45 percent plus the solidarity surcharge. That still applies today, and it applies to your 2026 tax return as well. A draft bill from the Federal Ministry of Finance aims to change this from 2027, but nothing about it has been adopted. This guide explains the legal position as it stands now: which events trigger tax at all, how to calculate the holding period correctly, what happens with staking and lending, and what the planned overhaul would mean for you. The Key Points at a Glance Legal basis: held as private assets, crypto assets count as "other economic goods". Their sale is a private disposal under Section 23 of the German Income Tax Act. Holding period: after a holding period of more than twelve months the gain is tax-free, in full and without an upper limit. Within one year: your personal income tax rate applies, not the flat withholding tax of 25 percent. Exemption threshold: 1,000 euros of gains per year stay tax-free. One euro above that makes the entire gain taxable. Losses: they can only be offse...