Data as of Q3 2026
Bitcoin tax in Germany
Bitcoin tax in Germany as of Q3 2026: Up to 45% income tax (progressive). Exemption: 0% after a 1-year holding period (private-sale exemption). Filing: Annual tax return. Crypto-to-crypto swaps are taxable within the first year. FIFO record-keeping is critical. Indicative 2026 overview, not tax advice.
🇩🇪 Germany is one of the 13 EU countries in the Virtuse Tax module. The figures below are taken from that module as of Q3 2026.
Rates and filing
| Field | As of Q3 2026 |
|---|---|
| Gain tax | Up to 45% income tax (progressive) |
| Exemption | 0% after a 1-year holding period (private-sale exemption) |
| Filing | Annual tax return |
| Note | Crypto-to-crypto swaps are taxable within the first year. FIFO record-keeping is critical. |
What usually creates a taxable event
Crypto-to-crypto swaps are taxable within the first year. FIFO record-keeping is critical. Buying bitcoin is not treated as a disposal in this overview; check local rules before you spend, swap, gift or lend coins.
Nearby country guides
- Bitcoin tax in Austria
- Bitcoin tax in the Netherlands
- Bitcoin tax in Czechia
- Bitcoin tax in Poland
- Bitcoin tax in France
Cheapest ways to buy here: Buy bitcoin in Germany.
FAQ
What is the bitcoin tax rate in Germany?
As of Q3 2026, bitcoin gains in Germany are taxed as follows: Up to 45% income tax (progressive). This is an indicative 2026 overview, not tax advice.
Is there a holding-period exemption in Germany?
0% after a 1-year holding period (private-sale exemption). Confirm the current year’s rules with a local advisor before you file.
How do you file bitcoin taxes in Germany?
Annual tax return. Crypto-to-crypto swaps are taxable within the first year. FIFO record-keeping is critical.
Does Virtuse hold my bitcoin or file my tax return?
No. Virtuse never holds your keys. KYC and onboarding happen on each partner’s regulated platform. Use the Tax & Inheritance Agent to compare the 13-country overview, then file with a qualified advisor.
Check Germany in the Tax Agent →