Gains from cryptocurrencies are tax-free in Germany when more than twelve months lie between purchase and sale. Sell earlier and you pay your personal income tax rate of up to 45 percent plus the solidarity surcharge. That still applies today, and it applies to your 2026 tax return as well. A draft bill from the Federal Ministry of Finance aims to change this from 2027, but nothing about it has been adopted.

This guide explains the legal position as it stands now: which events trigger tax at all, how to calculate the holding period correctly, what happens with staking and lending, and what the planned overhaul would mean for you.

The Key Points at a Glance

• Legal basis: held as private assets, crypto assets count as “other economic…