Regulation· ★★★★· bearish·

Germany to tax crypto gains from 2027 and withhold at source from 2028

  • —From January 1, 2027, gains on crypto acquired after December 31, 2026 are taxed as investment income at 25% plus the solidarity surcharge
  • —From January 1, 2028, German crypto providers must withhold tax at source, as banks do for shares
  • —The one-year holding tax exemption survives only for assets acquired before December 31, 2026
  • —Withholding applies only to providers with a German tax presence; self-custody is exempt under the draft
Why it matters: Germany could become the largest EU market with automatic crypto tax withholding, reshaping exchange choice and record-keeping for investors.
Source: CryptoTicker