Germany
countryGermany's rule remains hold one year, pay zero: private crypto sales after a 12-month hold are tax-free as of mid-2026, with shorter holds taxed at personal rates up to 45% above a €1,000 annual allowance. But proposals to scrap the exemption and tax crypto like capital income (~25% flat) were under serious political discussion through 2026 — treat the window as open, not guaranteed.
Bitcoin tax treatment
Private sales after a 12+ month hold remain tax-free as of mid-2026; shorter holds are taxed at your personal income rate (up to 45%) once annual gains exceed €1,000. Proposals to abolish the one-year rule in favor of a ~25% flat capital-income tax were actively debated in 2025–2026, with some sources claiming a change was already enacted — verify before relying on it.
territorial taxation: no
Getting in
Residency: EU citizens move freely; non-EU nationals need a work, self-employment, or points-based job-seeker (Chancenkarte) visa — there is no passive-investment residency route.
Citizenship: Naturalization after 5 years of residence (3 with exceptional integration) under the 2024 reform, with dual citizenship now permitted.
Regime stability — the honest note
The famous one-year exemption is under explicit political attack, and DAC8/CARF reporting went live in January 2026 — even if today's rule survives, the direction of travel is toward taxing crypto like capital income.
Places in Germany
Verified 2026-06-12. Tax law is paper, not bedrock — verify against primary sources before moving anything that matters. This is not tax or legal advice.