What should a good tax adviser point out when I leave Germany with bitcoin?
The German side of leaving: what a good adviser should raise on their own, with a checklist for the meeting and a list of questions. This is about leaving with bitcoin and other crypto assets held as private assets.
- Leaving Germany does not by itself trigger German tax on crypto held as private assets. It is different for business assets (section 16(3a) EStG) and shares in a company (section 6 AStG).
- Unlimited tax liability ends when you actually give up your home and habitual abode, not when you deregister.
- After you leave, section 2 AStG can have effect for ten years if its conditions are met.
- In our reading, the draft bill contains no exit tax on crypto assets. It is not yet law.
What your adviser should raise on their own
Deregistering is not leaving
Unlimited tax liability ends only when residence and habitual abode are actually given up. A home that stays available can continue it. A good adviser asks about the home, keys, family and days spent in Germany.
No exit tax on private assets
Crypto held directly is not a share in a corporation, so section 6 AStG does not apply. The adviser should still check whether tokens are business assets (section 16(3a) EStG), whether trading is commercial and whether you hold shares in a company.
Section 2 AStG: the ten years after
Extended limited tax liability requires, among other things, German nationality, five years of unlimited tax liability in the last ten years, residence in a low-tax territory and substantial economic interests in Germany. The period covers the year of departure and the following ten years. Details: Leaving Germany and low-tax countries.
The one-year period before leaving
Positions held for more than one year are tax-free in Germany under section 23 EStG. A swap starts a new period for the coin received. The destination country may have its own holding period, see the comparison of 18 destination countries.
Inheritance tax after leaving
For German nationals, German extended unlimited inheritance tax liability applies if the deceased or donor was fully taxable in Germany within the last five years before the transfer. Whether a treaty exists is in the relevant country profile.
Evidence and cooperation
Heightened cooperation and evidence-preservation obligations apply to matters involving a foreign element (section 90(2) AO); if cooperation is insufficient, the tax office may estimate (section 162 AO). Collect evidence continuously, not only when asked.
Tax return for the year of departure
Even with a move partway through the year, a German return generally has to be filed, in particular because of the progression clause.
Reports and data matching
Since 2026 platforms report data under DAC8 including the state of residence. If you move abroad, update your address with the platforms and know where the data goes. See DAC8 and voluntary disclosure.
Checklist for the advisory meeting
List of questions
Questions you can ask. Good answers are specific and name their basis.
- Does my unlimited tax liability end on the planned date, and what applies to a home I keep or sublet?
- Do I have business assets, commercial trading or company shares where leaving triggers something?
- Could section 2 AStG apply to me, and which conditions do I not meet?
- Which of my positions have reached the one-year period under section 23 EStG, and how do I prove it?
- Is a sale or repurchase before the move worthwhile, and what does it cost in the destination country?
- How do I document the departure date and my residency abroad?
- Which returns do I have to file for the year of departure?
- What applies to inheritance and gifts in the years after I leave?
- Which platform reports concern me, and do they match my declarations?
- What changes if I return or move on to a third country?
Warning signs
- You are told that deregistering settles everything.
- Nothing is said about business assets and company shares.
- Section 2 AStG is dismissed as "only a topic for millionaires" without checking your situation.
- There is no plan for evidence.
Frequently asked questions
Does leaving Germany trigger tax on bitcoin?
Is deregistering at the registration office enough?
How long can section 2 AStG have effect?
Legal position: position 12 October 2026. Sources: sections 2 and 6 AStG, section 16(3a) EStG, section 23 EStG, sections 90 and 162 AO; details in the linked articles. The figures are abridged and are not advice on an individual case. The draft bill is not law. Where this English text and the German text differ, the German text prevails.