The one-year holding period for private crypto gains still applies. On September 2, 2026 the German federal cabinet adopted the draft of an Income Tax Reform Act 2027, and it says nothing about the taxation of crypto assets. Anyone who holds a position for more than a year and then sells remains tax-free under the law as it stands.

That is the most useful piece of information this week for anyone who has been wondering since the summer whether to bring sales forward to get ahead of an announced reform. The announcement exists. The law that would implement it still does not.

What the Federal Cabinet Decided on September 2, 2026

The Federal Ministry of Finance published the cabinet decision the same day. The draft is called the Income…