Germany plans crypto tax reforms and OECD data exchange

Germany is preparing for significant changes to cryptocurrency taxation and reporting. A draft law from the Federal Ministry of Finance proposes that starting in 2027, crypto gains will be subject to a 25 percent flat-rate withholding tax, regardless of how long the assets were held. This would end the current practice where gains are tax-free if the assets are held for more than one year. To prevent retroactive taxation, a grandfather clause is planned for tokens purchased before December 31, 2026.

In conjunction with these tax changes, 46 countries, including Germany, are set to begin the automatic exchange of crypto-asset information in 2027 under the OECD’s Crypto-Asset Reporting Framework (CARF). This framework aims to standardize how tax authorities share data on crypto transactions across jurisdictions.

Separately, the United States government’s Bitcoin holdings decreased by approximately 1,635 BTC in 2026, bringing the total to roughly 328,372 BTC. Reports indicate this decline is due to internal transfers and custody consolidation—specifically moving assets to Coinbase Prime—rather than sales of the assets.