Germany drafts 25% levy
The draft would cover only assets bought after that date, while “earlier holdings staying under current rules,” leaving anyone already holding Bitcoin under the exemption.
Under the ministry’s current approach set out in 2022, Germans pay nothing on crypto gains once they have held an asset twelve months, with sell-inside that window taxed as ordinary income up to 42% for higher earners.
The ministry’s draft also says crypto assets “increasingly represent a form of private capital investment,” and it would treat crypto gains like dividends, share profits and interest at the flat rate plus a solidarity surcharge of 5.5% of the tax.
