New Draft Regulation The Federal Ministry of Finance has drafted a new regulation that will tax gains from the sale of crypto assets from 31 December 2026, regardless of how long the asset was held.
Current System Under the current rules, private investors can sell crypto assets held for more than 12 months without paying tax.
That exemption will end with the new regulation.
Staking and Lending Income from staking and crypto lending will also be treated as capital gains and subject to the same tax regime.
Tax Application Profits from assets such as Bitcoin and Ethereum will be taxed at a 25% withholding tax.
With the solidarity surcharge, the effective rate rises to 26.375%.
Implementation and Impact The regulation will come into force in January 2027.
Crypto platforms will automatically withhold tax from 2028.
The Ministry expects around €160 million in additional tax revenue in 2028 and €350 million in 2031.
NFTs, certain stablecoins, and specific token types will remain outside the new system.
Germany to End Tax Exemption for Crypto Assets
Germany will tax crypto gains from 31 December 2026 regardless of holding period, ending the current exemption for assets held over 12 months. Staking and lending income will also be taxed at 25% plus a solidarity surcharge.
Sources
- Paratic Haber · baglanti