Checklist Checklist · Legal position 08/2026

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

This checklist walks you through leaving Germany with bitcoin and other crypto assets to Bulgaria: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for Bulgaria (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 Bulgaria.
Holding period: None; no threshold
Section 2 AStG classification: Yes* (low-tax country). *Own calculation or view discussed in the literature, no final official confirmation
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; no threshold.
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. Any position at a gain that has been held for more than a year at the time of emigration can still be sold tax-free in Germany (§ 23 EStG) and, while still resident in Germany, bought back at the current market value; the acquisition cost is thus stepped up tax-free before Bulgaria takes over the taxing right. Loss positions held for more than a year shouldn't be sold beforehand: that brings no benefit in Germany, while in Bulgaria the loss can be offset against other Bulgarian capital gains from the same year.
Clarify the section 2 AStG classification. Yes* (low-tax country). *Own calculation or view discussed in the literature, no final official confirmation.
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.
Registration in the destination country. No reliable finding on a deadline or penalty for a separate registration.
Document the move. Keep the handover report, final bills and travel records.

After the move

Tax residency certificate. Generally issued within about a month; applying is only recommended once the 183 days have actually been reached.
Note in the destination country. Declaration: Appendix 5 (code 508), deadline 30 April 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.
DAC8/CARF: DAC8 reporting since 2026, first data exchange in 2027; no information on CARF

Long term

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

Exit taxation in the destination country. Not known.
Inheritance tax treaty. No.
After more than ten years. For crypto gains, nothing changes for income tax purposes. Extended limited tax liability can apply in the first years and ends ten years after the end of the year in which German unlimited tax liability ended. From then on, only ordinary limited tax liability remains, which requires a domestic source of income (current position).
Moving on to a third country. According to available sources, Bulgaria has no exit taxation of its own for privately held crypto assets; moving on to a third country shouldn't trigger any tax there on unrealized crypto gains. Any continuing extended limited tax liability under § 2 AStG is reassessed annually.
Returning to Germany. Moving back ends any extended limited tax liability automatically; re-establishing a residence or habitual abode brings unlimited tax liability back into effect. The original acquisition date still counts: if a position has been held for longer than a year in total, a later sale in Germany is tax-free under § 23 EStG.

Questions about leaving Germany to Bulgaria

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

First the holding period and the section 2 AStG classification: None; no threshold. Yes (low-tax country). Own calculation or view discussed in the literature, no final official confirmation. Registration and the tax residency certificate follow.

Do I have to register to Bulgaria?

No reliable finding on a deadline or penalty for a separate registration. 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.

Request advice The book on Amazon (German)

Read on

Country profileBulgaria AdviceWhat should my tax adviser point out? (Bulgaria) ChecklistsGeneral emigration checklists ServiceLeaving Germany