Taxation of Crypto Assets in Germany – A Guide for Private Investors

Germany offers attractive tax conditions for private crypto investors: capital gains from the disposal of crypto assets are tax-free after a holding period of one year, and there is no general exit tax regime. At the same time, inheritance and gift tax considerations, as well as valuation issues, may play an important role. Early tax planning is therefore essential—ideally before establishing tax residency in Germany or transferring assets. In this article, Dr. Marcus Niermann and Dr. David Hötzel provide a concise overview of the key tax planning considerations for private crypto investors in Germany.

in: Trusts & Trustees (Oxford University Press), July 3, 2026

Authors: Dr. Marcus Niermann, Dr. David Hötzel

https://academic.oup.com