Germany tax updates: Crypto advance payments and refund statistics

In Germany, taxpayers face various deadlines and statistical realities regarding income tax. For cryptocurrency investors, the third income tax advance payment of the year is due on September 10, 2026. While many investors may not have specific advance payments set by the tax office, those who realized significant gains from crypto assets in 2026 may face large tax liabilities and potential interest charges if they do not manage their payments proactively.

Regarding tax refunds, data from the Federal Statistical Office shows that for the 2022 assessment year, approximately 13.2 million taxpayers received an average income tax refund of 1,240 euros. However, this average is skewed; 53 percent of refunds were between 100 and 1,000 euros, and only 3 percent exceeded 5,000 euros. Conversely, about 1.8 million taxpayers had to make additional payments, averaging 1,263 euros.