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Crypto tax in Germany 2026
Germany's rule is the one crypto holders quote across Europe: hold privately for more than 12 months and the gain is entirely tax-free — no cap, no rate, nothing to file on it.
Sell within a year and gains join your income at progressive rates — though only once total private-sale gains reach €1,000 in the year.
At a glance
- top rate
- 0% after 1 year; up to 45% within it
- entry band
- €1,000 yearly threshold for short-term private gains
- tax year basis
- Calendar year
- filing deadline
- 31 July following the year
- residency basis
- Residents: worldwide crypto
- regime flag
- Staking/mining rewards are taxable income on receipt
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Selling private crypto held more than 12 months |
| Your progressive rates (14–45%) | Net gain, once yearly gains reach €1,000 | Selling or swapping within 12 months |
| Your progressive rates | Market value on receipt | Mining, staking and lending rewards (income from other services) |
| Business taxation | Profits | Commercial-scale trading or mining |
Thresholds & allowances
- Short-term threshold€1,000 a year
Below it, even sub-1-year gains stay untaxed; at or above it, the whole gain is taxable
Residency
Residency trigger
Residents owe German tax on crypto wherever the exchange sits; the 12-month clock runs per acquisition, first-in-first-out.
Non-resident treatment
Non-residents are generally outside German tax on personal crypto gains.
Notes
- Swapping coin for coin restarts the clock on the new coin and is a disposal of the old one.
- Under current administrative guidance, staking or lending your coins does not extend the 1-year period to 10 years — but document holdings carefully, as this was long debated.
- Rewards from staking and mining are income when received, and the reward coins then start their own 12-month clock.
FAQ
Is crypto tax-free in Germany?
Yes, after holding privately for more than 12 months — 0%, uncapped. Within a year, gains are taxed at your progressive rates once total private gains reach €1,000.
How is staking taxed in Germany?
Rewards are income at market value when received; under current guidance staking does not extend the 1-year exemption clock on the staked coins.
Figures: tax year 2026, compiled from public sources. Not tax advice.