Germany tightens crypto tax transparency rules with new reporting obligations

Germany's Kryptowerte-Steuertransparenzgesetz (KStTG) introduces enhanced transparency obligations for crypto trading. The law, which takes effect on 1 January 2026, does not change how crypto assets are taxed, but expands the requirements for documentation and data sharing between market participants and tax authorities.

The changes broaden record-keeping and information-sharing obligations for traders, exchanges, and other entities involved in crypto, increasing transparency in crypto transactions and information flows to tax authorities.