Checklist Checklist · Legal position 08/2026

What do I need to watch when leaving Germany with bitcoin to Austria? Checklist

This checklist walks you through leaving Germany with bitcoin and other crypto assets to Austria: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for Austria (legal position 08/2026).

The essentials

Leaving Germany does not by itself trigger German tax on crypto held as private assets. What matters is the holding period, the section 2 AStG classification and the law of Austria.
Holding period: None for cryptocurrencies (new holdings from 1 March 2021 taxable, old holdings before that tax-free)
Section 2 AStG classification: No (not a low-tax country)
The list is not advice on an individual case; the tax law of the destination country is for an adviser on the ground to assess.

Before you leave

What to clarify while you are still resident in Germany.

Check the holding period in the destination country. None for cryptocurrencies (new holdings from 1 March 2021 taxable, old holdings before that tax-free).
Sort your holdings. Which positions have reached the German one-year period (section 23 EStG), which are at a gain, which at a loss? Wallet by wallet, by acquisition date.
Check the practical tip from the country profile. Old holdings (acquired before 1 March 2021) remain tax-free in Austria. A sale followed by a repurchase before the move would end this exemption, because the repurchase creates new holdings. For new holdings, the market value at the time of arrival replaces the historical acquisition cost where the Austrian right to tax arises for the first time; only the increase in value after the move is taxed.
Clarify the section 2 AStG classification. No (not a low-tax country).
Check business assets and company shares. Tokens held as business assets (section 16(3a) EStG) and shares in a company (section 6 AStG) are treated differently on leaving than bitcoin held privately.
Export transaction histories. All exchanges and wallets, including accounts that may be closed later.

During the move

Actually give up the German home. Deregistering alone does not end unlimited tax liability.
Mind residency in the year of departure. German unlimited tax liability only ends once residence and habitual abode are actually given up, not on deregistration. In Austria it arises as soon as a residence or habitual abode — generally more than six months — is established in the country. In case of dual residency, the DTT's tie-breaker rules decide (permanent home, center of vital interests, habitual abode).
Registration in the destination country. Registration-law obligation, 3 days, no penalty.
Document the move. Keep the handover report, final bills and travel records.

After the move

Tax residency certificate. Possible shortly after the move (no minimum stay needed).
Note in the destination country. Method: Since 1 January 2023, the moving average price (average cost basis) is the statutory method, per cryptocurrency and per wallet address; FIFO and LIFO are no longer permitted for new holdings.
Note in the destination country. Declaration: Anyone trading through domestic exchanges generally doesn't need to handle the tax themselves, as the provider remits the KESt automatically; for foreign exchanges or wallets, Schedule E1kv, due 30 June of the following year.
Prepare the German tax return for the year of departure. Even with a move partway through the year, a return generally still has to be filed.
Document new positions cleanly. Record purchase date, price and wallet allocation from the start.
Clarify DAC8/CARF. The country profile has no information on DAC8/CARF. Find out which of your platforms report your data to which authority.

Long term

What becomes relevant later with residency, moving on and returning.

Exit taxation in the destination country. Yes (§ 27(6) EStG).
Inheritance tax treaty. No (terminated effective 31 December 2007).
After more than ten years. The regime is unchanged on the current position; changes are possible.
Moving on to a third country. For crypto new holdings, losing Austria's taxing right counts as a deemed disposal at market value (§ 27(6) EStG).
Returning to Germany. From Austria's perspective, this is emigration to an EU member state and generally triggers the same exit taxation: non-assessment only on application; anyone who misses it risks an immediate Austrian tax on unrealized gains from crypto new holdings.

Questions about leaving Germany to Austria

What should I clarify first when leaving Germany with bitcoin to Austria?

First the holding period and the section 2 AStG classification: None for cryptocurrencies (new holdings from 1 March 2021 taxable, old holdings before that tax-free). No (not a low-tax country). Registration and the tax residency certificate follow.

Do I have to register to Austria?

Registration-law obligation, 3 days, no penalty. Details and exceptions are in the country profile.

Does leaving Germany trigger tax on my bitcoin?

For crypto held as private assets, leaving does not itself trigger German tax. It is different for business assets (section 16(3a) EStG) and company shares (section 6 AStG).

Responsible for content: Matthias Steger, German certified tax advisor (Steuerberater), author of "Krypto-Steuern und Auswandern" (in German).
Legal position: country data 08/2026 (status of the book). The figures are abridged and are not advice on an individual case. The tax law of the destination countries and immigration law are outside our German advisory scope. Where this English text and the German text differ, the German text prevails.

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