Germany Crypto & Forex Tax 2026: 26.375% Flat Rate and the 1-Year Exemption

Germany taxes investment income at a flat 26.375% including the solidarity surcharge, above a EUR 1,000 annual allowance. The standout rule: crypto held more than 1 year is completely tax-free, while forex and stocks get no holding exemption at all.

The 26.375% Flat Rate and the EUR 1,000 Allowance

Investment income — crypto, forex and stocks — is taxed at a flat 26.375%, which already includes the solidarity surcharge. A EUR 1,000 annual allowance applies before any of this tax is due.

• 26.375% flat rate on investment income, including the solidarity surcharge.
• EUR 1,000 annual allowance per person.
• Losses offset investment income of the same type only.

The 1-Year Holding Exemption for Crypto

Crypto held for more than 1 year is tax-free for private individuals — the entire gain escapes the 26.375% flat rate. Forex and stocks get no holding exemption, so those gains are always taxable.

Staking complicates the picture: under BMF practice, staking may extend the holding period required before the exemption applies.

What Changed in 2026

• BMF practice treats staking as potentially extending the 1-year holding period.
• Filing for the 2025 tax year is due 31 July 2026 on Anlage KAP/SO.
• Losses continue to offset same-type investment income only.

Losses and Filing on Anlage KAP/SO

Losses offset investment income of the same type — capital losses against capital gains, and other investment losses within their category. Filing for the 2025 tax year is due 31 July 2026, reported on Anlage KAP for investment income and Anlage SO where other rules apply.

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