Crypto tax guide for Germany (2026)

Not tax advice. General information only, figures as of 2026. Rules change and your situation may differ; check the official source or a registered tax adviser before you file.

Private sales (§ 23 EStG)

• Crypto held privately counts as an "other asset". A sale within one year of buying is a private sale (§ 22 Nr. 2 with § 23 EStG).
• Held for more than one year: the gain is tax-free.
• Exemption limit (Freigrenze): gains stay tax-free if your total gains from all private sales in the calendar year are under EUR 1,000 (EUR 600 up to 2023). It is a limit, not an allowance: at EUR 1,000 or more the whole gain is taxable.
• Swapping crypto for euros, goods, services or other crypto is a sale, and the one-year period restarts after every swap.
• Crypto received from lending and passive staking counts as acquired, so it starts its own one-year period.

Software

Koinly says it supports 100+ countries; check the German report in its free preview before paying. CoinTracker is another option.

Try Koinly (free preview)

More guides: Crypto tax software by country · Canada · India · Germany · Koinly vs CoinTracker (Australia)