🇩🇪Germany · Finanzamt · Anlage SO

Crypto taxes in Germany — 0% after 1 year.

Germany offers one of the most favorable regimes in the EU. Gains on crypto held over 365 days are completely tax-free. Taxxy tracks holding periods and maximises your exemption.

Calculate my Germany taxes See pricing

Prefer a step-by-step walkthrough? Read the full Germany guide →

After 1-year holding

€1,000

Annual tax-free allowance

14–45%

Short-term gains rate

Tax Rates

Progressive income tax with 1-year holding period exemption

Germany offers one of the most favourable crypto tax regimes in the EU: if you hold a crypto asset for more than 365 days, any gain upon disposal is completely tax-free (§23 EStG). For assets held less than 365 days, gains are added to your income and taxed at your personal income tax rate (14–45%). A €1,000 annual allowance (Freigrenzebetrag) means short-term gains up to €1,000 are also tax-free. Important: if total short-term gains exceed €1,000, the entire amount becomes taxable — it is a threshold, not an allowance.

BracketRate

Assets held > 365 days

Complete tax exemption

Short-term gains up to €1,000/year

Freigrenzebetrag allowance (2024)

Short-term gains above €1,000

Progressive income tax rate (Einkommensteuer)

14–45%

The 1-year exemption applies to simple holding. Staking may extend the holding period to 10 years under some BMF interpretations — Taxxy flags this risk automatically.

What's taxable

Taxable vs non-taxable events in Germany

Taxable events

Selling crypto held less than 365 days (short-term)
Crypto-to-crypto trades where source asset held < 365 days
Using crypto to pay for goods or services (< 365-day holding)
Staking rewards received (income at FMV)
Mining income (Gewerbebetrieb or private Veräußerungsgeschäfte)
Airdrops received as income

Not taxable

Selling crypto held for MORE than 365 days (completely tax-free)
Transferring between your own wallets
Buying crypto with euros

Tax Forms

Forms you'll need to file

Anlage SO

Sonstige Einkünfte (Other Income)

31 July (or end of February following year with tax advisor)

Used to declare short-term crypto gains (assets held less than 365 days). Part of the standard Einkommensteuererklärung (income tax return). Long-term gains do not need to be declared at all.

Taxxy generates the Anlage SO with all short-term gains pre-calculated, FIFO applied, and holding periods verified. Long-term gains are automatically excluded.

How it works

From transactions to tax report in 3 steps

Connect your exchanges

Link Binance, Kraken, Coinbase, Bitpanda, Bitvavo, and 50+ others via API or CSV. Taxxy imports your complete transaction history.

Taxxy tracks every holding period

Each asset lot is tracked from purchase date. Lots held over 365 days are marked as tax-free. Short-term gains are calculated with FIFO and measured against the €1,000 threshold.

Download your Anlage SO

Get a ready-to-file Anlage SO with all short-term gains, plus a detailed holding period report showing which lots are tax-exempt.

Integrations

Supports popular exchanges in Germany

Connect via API or upload a CSV — both methods supported.

Binance Kraken CoinbaseBitpandaBitvavo Bybit OKX KuCoin Bitfinex Bitstamp +45 more

FAQ

Common questions about crypto tax in Germany

Verlängert das Staken die Haltefrist auf 10 Jahre?

Die Frage ist umstritten. Das BMF hat in einem Schreiben angedeutet, dass das Staken von Coins die steuerliche Haltefrist von 1 auf 10 Jahre verlängern könnte. Taxxy markiert gestakte Coins automatisch und weist auf dieses Risiko hin — du kannst dann entscheiden, wie du das behandeln möchtest.

How does the €1,000 Freigrenzebetrag work?

If your total short-term gains are €1,000 or less, they are completely tax-free. However, if total short-term gains exceed €1,000 by even €1, the entire amount becomes taxable — it is a threshold (Freigrenze), not a deductible allowance (Freibetrag). This makes it critical to track short-term gains precisely.

Can I use FIFO in Germany?

Yes, FIFO (First In, First Out) is the standard and generally accepted method for crypto asset cost basis in Germany. Taxxy applies FIFO by default and tracks holding periods at lot level.

What about crypto received as staking rewards?

Staking rewards are treated as income (§22 EStG) at fair market value when received. When you later sell the staked coins, the FMV at receipt becomes your cost basis. The 1-year holding period for these coins starts from when you received them.