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FollowingNew German cryptocurrency tax rules: Will they come into effect in 2027 or 2028?
Several media outlets pointed out that Germany is drafting a proposal to impose a 25% flat tax rate on cryptocurrency gains purchased after January 1, 2027. However, there are differences among the parties on whether the tax rate itself will take effect in 2027 or 2028.
Consensus content
The German Ministry of Finance has drafted a proposal to tax cryptocurrency gains at a flat tax rate of 25%, thereby ending the current one-year hold-free tax exemption policy.
The new system will apply to cryptocurrency assets acquired after January 1, 2027, and it is expected that assets purchased before then will enjoy the "grandfather clause"(i.e., the old rules will be followed) treatment under existing rules.
Exchanges and banks are expected to automatically withhold and pay taxes starting in 2028. The government predicts that revenue will increase by approximately 160 million euros in 2028 and annual revenue will increase to approximately 350 million euros by 2031.
The proposal is still in the early stages of coordination within the government and has not yet been approved by the Cabinet or Parliament.
Report divergence point 1: Will the 25% tax rate take effect in 2027 or 2028?
Coinpedia (2026-09-09 18:58)
The law will take effect on January 1, 2027 and will only apply to cryptocurrencies purchased from that date.
Decrypt (2026-09-09 14:37)
The law will take effect on January 1, 2027 and will cover cryptocurrencies acquired from that date. Banks and trading platforms will start automatically withholding taxes in one year, in 2028, to allow time to establish collection systems.
Crypto News Australia (2026-09-10 04:18)
It will make legal changes effective for new acquisitions starting in 2027. Automatic deductions from service providers will follow one year later, rather than starting simultaneously with the effective date.
TronWeekly (2026-09-10 04:00)
The proposal will reportedly retain the existing tax treatment for assets purchased before January 1, 2027. Cryptocurrencies obtained from that date will enter the proposed capital income regime.
Coindoo (2026-09-09 11:22)
Plan rules will apply to cryptocurrency assets acquired after January 1, 2027, while the tax itself will take effect in 2028.
crypto.news (2026-09-09 09:45)
It is reported that the German Federal Ministry of Finance has issued a draft proposal to transition cryptocurrency trading profits to the standard flat tax rate of 25% starting in 2028.
Cointelegraph (2026-09-09 13:49)
The German Ministry of Finance has drafted a bill that plans to impose a 25% tax on cryptocurrency earnings starting in 2028.
How to clarify: The published departmental draft text as seen by Handell/Le Monde, or the official government bill after it is submitted to the Bundestag.
Report difference 2: Has the "grandfather clause" been determined to apply to positions held before 2027?
Cointelegraph (2026-09-09 13:49)
The draft also proposes grandfather clause protection, which means that digital assets purchased before this deadline may be processed under old tax rules.
crypto.news (2026-09-09 09:45)
Whether previously purchased assets will retain their existing tax treatment has not yet been determined, and a decision needs to be made as the proposal progresses through the legislative process.
How to clarify: Published departmental draft text, or official statement from the Ministry of Finance on transition rules.
Summary and Recommendations
The 25% flat tax rate, the January 1, 2027 acquisition deadline, and the unfinished status of the draft should be regarded as a fait accompli; until the Ministry of Finance publishes the actual bill text, the tax rate itself should not be regarded as a fait accompli.
