German cryptocurrency tax deadline today: documents to be submitted before midnight

If you must file German personal income tax for 2025 and choose to file yourself, the deadline is tonight

Not tomorrow morning, nor the first working day of August. The legal deadline is 24:00 on July 31, 2026. For cryptocurrency investors, this year's returns include some new content that was not available in previous years.

Here are what needs to be done in the next few hours.

Why is July 31 this year a hard deadline?

The extension policy during the COVID-19 epidemic has ended. For the 2025 tax year, the regular provision of Article 149 (2) of the German Tax Code is re-applied: mandatory filers must submit a return before July 31 of the following year. The key lies in the time when your return arrives at the tax office. Therefore, when using ELSTER or tax software, the time point of successful transfer counts, not the time when you start filling in.

The following two situations can buy you real time:

File through a tax consultant or payroll tax assistance association: Your deadline is automatically extended to March 1, 2027, because February 28, 2027 is the weekend.

Voluntary declaration: If you have no declaration obligation and submit a declaration form only to obtain a tax refund, the 2025 declaration deadline is December 31, 2029, and there is no risk of overdue fines.

Everyone else faces a deadline tonight.

Who needs to declare cryptocurrencies in Germany?

In Germany, cryptocurrencies are handled differently from stocks. Under Section 23 of the German Income Tax Act, cryptocurrencies are considered "other assets", resulting in a regulation that makes Germany attractive to long-term holders: it is sold after holding for more than 12 months, and the proceeds are tax-free, regardless of the amount. The German Federal Ministry of Finance confirmed in a letter in March 2025 that pledges or loans made during this period would not extend the holding period.

Within 12 months, the situation is different:

Dispositions with a holding period of less than one year: Tax at your personal income tax rate, up to 45%.

A 1000 euro tax exemption: covers all private disposal gains in a calendar year, not limited to cryptocurrencies. Please note the wording: "tax exemption", not "exemption". Below this amount, income is exempt from tax; once this amount is reached, all income is subject to tax, not just the excess.

Pledges, loans and mining incentives: According to Section 22 (3) of the German Income Tax Act, it is other income and is taxed at the market exchange rate when received, with a separate tax exemption of € 256.

Exchange between cryptocurrencies: is regarded as disposal. The same is true for transactions on decentralized exchanges. A 2025 German Federal Ministry of Finance letter treats DEX activity in the same way as transactions on Binance or Kraken, which means that transaction records for Uniswap and Curve must also be recorded in the same way.

First in, first out method: It is a method used by the German tax authorities and is applied separately for each wallet or exchange.

Most private cryptocurrency activities need to be declared on the Anlage SO Form.

What are the specific differences in the 2025 application form?

There are three differences, and they all point in the same direction.

The Anlage SO form now has a dedicated cryptocurrency column. Starting from the 2025 tax year, the form will have a dedicated "Crypto Assets" section rather than a general "Other Assets" field. But there is less room for ambiguity.

The grace period for documentation has expired. A letter from the German Federal Ministry of Finance dated March 6, 2025 introduced clear record-keeping and cooperation obligations for cryptocurrencies, with a "no objection rule" covering the evaluation period up to and including 2024. 2025 is the first time that stricter standards have been applied without such a buffer. Simply providing the wallet address is obviously not enough evidence. Tax authorities expect to provide a transaction overview or an appropriate tax report showing type, quantity, acquisition and disposal dates, costs and exchange rates.

This is the last time you will declare yourself before the tax bureau automatically obtains the data. The DAC8 Directive, implemented in Germany through the Crypto Asset Tax Transparency Act, will take effect on January 1, 2026. Every cryptocurrency service provider registered in the EU will now automatically report user transaction data to tax authorities. Starting next year, what you declare will be compared with the data already sent by your exchange.

How to obtain a declarable cryptocurrency report during the remaining time?

If your 2025 trading records are scattered across four exchanges, two hardware wallets, and several DeFi protocols, it is unrealistic to rebuild manually tonight. This is the purpose of special tax tools.

CoinTracking was the tool ultimately chosen by most German applicants for practical reasons: it was developed by the Munich team, Germany, and has been running since 2012, so its German output function is not added after the fact. It generates Anlage SO PDF files that can be used directly for reporting, and if you use tax software, it can also export WISO and SteuerGo formats. The first-in, first-out method is applied on a per-pool basis through its "wallet separation" setting, which is consistent with the calculation expected by the German Federal Ministry of Finance by wallet level. The import feature covers more than 400 exchanges, wallets, and blockchains through APIs, CSV, or blockchain addresses, and its engine automatically flags DeFi redemption, pledge rewards, and NFT transactions, eliminating the need for you to manually classify them one by one.

Two practical tips to keep you off guard tonight. The new account initially has a 7-day trial period, including unlimited imports, but the tax report itself requires a paid plan to be used. So if you need Anlage SO today, you need to upgrade today. In addition, importing is a quick step: Obtaining API keys and CSV files is often much faster than reviewing marked transactions later.

Use CoinTracking to import your 2025 transaction records and generate your Anlage SO form

If your transaction record is indeed confusing, it may be wiser to accept the second option in the next section rather than rush to file a return that you cannot provide evidence.

What if I miss the midnight deadline?

Starting from August 1, tax authorities have the right to impose overdue surcharges for mandatory declarations. This fee is 0.25% of the monthly assessed tax, with a minimum of € 25 per month, and will be changed from discretionary to mandatory once it is overdue for 14 months. Continued neglect will result in mandatory fines and constructive assessments, and the results of constructive assessments are usually unfavorable to you.

You still have two legal options:

Apply for an extension: Submit an informal application to your tax office with real reasons (such as illness, lack of exchange documents) and may be approved. The key is time: Applications must be delivered before the deadline, so this is a task that needs to be completed today.

Hire a tax consultant or payroll tax assistance association: Doing so will automatically extend your 2025 filing deadline to March 1, 2027. For anyone with complex DeFi trading or high-frequency trading years, this is usually preferable to rushing to self-declare.

Another thing that ends tonight: Free Nike stock for XTB

has nothing to do with the tax filing calendar, and the XTB promotion that CryptoTicker readers have been receiving this month also ends tonight. Open a new account and you will receive a share of Nike stock (ISIN: US6541061031) that will be deposited into your trading account for free.

Operation mode:

Open a new XTB account through our link and enter the recommendation code CRYSTTOTICKER at the beginning. Complete account opening and activate your trading account. Make an initial deposit of any amount and accept promotional terms in the XTB app. Nike shares will be deposited within three working days. No transactions are required and there is no minimum holding period. If you start today, there is one time detail to note: Depositing and accepting promotion terms in-app must be completed within the promotion window, which ends today (July 31, 2026). You usually have seven days after opening an account. Starting now means you need to complete these two steps tonight.

Opening your XTB account and receiving free Nike shares

Investing is risky. The value of your investment can go up or down, and you may recover less than you invested. Promotion terms apply.