Bitcoin Tax in Germany (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You can have taxable private disposal transaction income in Germany when you dispose of bitcoin or another virtual currency within the applicable section 23 period. The official Income Tax Handbook states that virtual currencies in the form of currency tokens are assets capable of being the subject of a private disposal transaction, and it treats exchanging tokens for euros, foreign currency, or other virtual currencies as acquisition or disposal transactions.

Regime: Capital gains tax
Tax authority: Bundesministerium der Finanzen
Framework: Einkommensteuergesetz § 23 Private Veräußerungsgeschäfte

What is not taxed

Gains stay tax-free where the total gain from private disposal transactions in the calendar year was less than EUR 1,000.

Frequently asked questions

Is exchanging bitcoin for another crypto taxable in Germany?

The official Income Tax Handbook treats currency tokens as acquired or disposed of under section 23 when they are exchanged for euros, for a foreign currency, or for other currency tokens.

Is there a German crypto gain exemption threshold?

Yes. Gains stay tax-free where the total gain from private disposal transactions in the calendar year was less than EUR 1,000.

Sources

Bundesministerium der Finanzen: EStH 2024 - § 23 - Private Veräußerungsgeschäfte

The authority itself: Bundesministerium der Finanzen. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Germany covers exchanges, payment methods and legality for residents.