How is cryptocurrency taxed in Germany?

Germany applies a mixed crypto-tax regime — gains can be treated as capital gains or as income depending on how you hold and use the assets.

“Anbieter von Krypto-Dienstleistungen sind verpflichtet … jaehrlich Informationen an die nationalen Steuerbehoerden zu melden.”

This reflects guidance from Bundesfinanzministerium (BMF) — income tax + CARF, as of 2025.

See the full Germany crypto policy profile for legal status, VASP licensing, stablecoin rules and more — or compare Germany with another country. New to the categories? Read how crypto is taxed, explained.

Data basis: Bundesfinanzministerium (BMF) — income tax + CARF, as of 2025