Taxing crypto assets in Germany
The Income Tax Act never mentions crypto assets: it was the Federal Fiscal Court that decided Bitcoin and other currency tokens fall under section 23 and that every swap is a disposal. The course separates statute, case law and administrative view — the one-year period and its extension, the order-of-use rule the statute sets only for foreign currencies, the 1,000 € exemption limit and the separate loss pot. The second module covers income from services under section 22 no. 3 with its 256 € limit, and the reporting duties of providers under the KStTG from calendar year 2026. Two modules with case studies worked on the statute itself.
Intermediate2 modules40 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain why crypto assets held privately fall under section 23 of the Income Tax Act although the statute never names them
- recognise a token-for-token swap as a disposal and an acquisition at the same time
- apply the one-year period, its extension and the exemption limit to crypto gains
- tell apart what the statute says, what the courts have decided and what is only the tax administration's view
- distinguish income from services under section 22 no. 3 of the Income Tax Act from private disposal transactions
- apply the separate exemption limit of number 3 and its loss rule
- explain which providers report under the KStTG, what they report and from when
- tell the platform's report apart from your own calculation of gains
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountCrypto assets held privately: holding period, swaps and the exemption limitWhat you will be able to do
- explain why crypto assets held privately fall under section 23 of the Income Tax Act although the statute never names them
- recognise a token-for-token swap as a disposal and an acquisition at the same time
- apply the one-year period, its extension and the exemption limit to crypto gains
- tell apart what the statute says, what the courts have decided and what is only the tax administration's view
- Module 219 minIncluded in the full courseIncome from tokens, and what platforms report from 2026What you will be able to do
- distinguish income from services under section 22 no. 3 of the Income Tax Act from private disposal transactions
- apply the separate exemption limit of number 3 and its loss rule
- explain which providers report under the KStTG, what they report and from when
- tell the platform's report apart from your own calculation of gains
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.