How is crypto taxed for companies in Germany?

The profile above shows Germany's corporate crypto tax classification, cost-basis methods, holding-period rules and anti-avoidance treatment.

Which accounting framework applies to crypto in Germany?

Germany reports under HGB; the reporting section above lists the measurement basis, impairment and fair-value treatment.

Crypto accounting & tax in Germany

Reporting framework, corporate tax and individual tax treatment for digital assets in Germany, from CryptaCount's jurisdiction database covering 72 countries.

Germany: tax & reporting data

General Information

Default Framework: IFRS
Permitted Frameworks: IFRS, HGB
IFRS Mandatory For: Listed entities use IFRS for consolidated. Statutory accounts must use HGB.
Tax Year: Calendar Year (end M12)
Functional Currency: EUR
FX Source (Reporting): ECB
FX Source (Tax): ECB
Transaction Rate: Daily Spot
Hyperinflationary: ✗ No

Reporting — HGB

Framework Available: ✓ Yes
Crypto Classification: Intangible Asset, Current Asset
Classification Notes: IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis: Historical Cost
Permitted Cost Methods: FIFO, WAVG, LIFO
Prohibited Cost Methods: —
Impairment Required: ✓ Yes
Impairment Type: Lower-of-Cost Principle
Reversal Allowed: ✓ Yes
NRV Write-down: ✓ Required — Only if classified as inventory (IAS 2)
Fair Value Hierarchy: —
Recent Standards: No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.

Corporate Tax — Rate & Classification

Corporate Tax Rate: 30%
Crypto Classification: Ordinary Income
Notes: Corporate crypto gains = Betriebsvermögen (business assets), fully taxable

Corporate Tax — Cost Basis

Measurement Basis: Historical Cost
Default Cost Method: FIFO
Permitted Methods: FIFO, WAVG, LIFO
Taxpayer Can Elect: ✓ Yes
Country Override: Standard
Override Notes: FIFO mandatory per BMF guidance
LIFO Conformity Req.: ✓ Yes
Differs from Reporting: ✓ Yes

Corporate Tax — Anti-Avoidance

Wash Sale: ✗ Off
Window (before/after): —
Same-Day Rule: ✗ No
Loss Restriction: Unrestricted
Loss Carryforward: Unlimited

Corporate Tax — Holding Period

Holding Period Benefit: ✗ No
Period: —
Benefit Type: —

Corporate Tax — Crypto Event Treatment

Staking Rewards: FMV at Receipt
Gas Fee Treatment: Add to Cost
Gas = Disposal of Native: ✓ Yes
Crypto↔Crypto Taxable: ✓ Yes
DeFi Wrapping: Unclear
Fork Cost Basis: Zero

Individual Tax — Regime

Tax Regime: Income Tax
Regime Notes: §23 EStG private sales transactions (Privatveräußerungsgeschäfte). NOT capital gains tax — it's income tax.
Tax Rate: 45%
Rate Notes: Progressive income tax 14-45% + 5.5% solidarity surcharge. 0% if held >12 months.

Individual Tax — Cost Basis

Measurement Basis: Historical Cost
Cost Method: FIFO
Method Electable: ✗ No
Permitted Methods: FIFO
Country Override: Standard

Individual Tax — Exemptions

CGT Exempt: ✗ No
Exempt Conditions: —
Holding Period: > 365 days
HP Benefit: Tax-free
Annual Exemption: EUR 1,000
Threshold Exemption: EUR 1,000 (Freigrenze (Exemption Limit))

Individual Tax — Anti-Avoidance

Wash Sale: ✗ Off
Same-Day Rule: ✗ No
Superficial Loss: ✗ No
Loss Restriction: Same type only
Loss Carryforward: Unlimited

B2C vs B2B Differences

Differs from B2B: ✓ Yes
Notes: Maßgeblichkeitsprinzip: tax follows FS in principle but with specific tax adjustments

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