Czechia: crypto taxes when leaving Germany

• Disposal: Tax-free after more than three years' holding; selling exactly on the third anniversary doesn't yet qualify.
• Cap: Exemption up to CZK 40 million per tax year; since 1 January 2026 the cap applies only to crypto assets. It works proportionally: only the excess portion loses the exemption, and deductible expenses are reduced in the same proportion.
• Threshold: Proceeds up to CZK 100,000 per calendar year are tax-free regardless of holding period and needn't be declared; the sum of proceeds counts, not the gain. E-money tokens (stablecoins) are excluded.
• Exchange, payment: Crypto-to-crypto exchanges and payments with crypto assets are taxable; only transfers between one's own wallets stay tax-neutral.
• Staking, lending, liquidity mining, airdrops, hard forks: “Other income” (15 % / 23 %), taxed on receipt at market value; the three-year exemption doesn't apply. For airdrop and hard-fork tokens, the period for a later sale restarts on receipt.
• Mining: Needs its own trade license (unrestricted trade no. 81).
• Method, losses: FIFO or the weighted average method; LIFO isn't permitted; applied consistently and permanently per cryptocurrency. Czechia taxes normally until the three-year period expires and allows losses to be offset within the same year's crypto income.
• Wealth, inheritance: No general wealth tax; inheritance tax abolished as of 1 January 2014. Gifts to non-close relatives are taxed at 15 % or 23 %; gifts within the close family aren't.

Year of departure

• German unlimited tax liability ends only once residence and habitual abode are actually given up; in Czechia it begins with a permanent home or at least 183 days in a calendar year.
• If the German home is already given up at the time of sale, the gain isn't domestic income under § 49 EStG; the 1980 treaty's tie-breaker matters only if both homes still exist in parallel.

First year after leaving

• The holding period counts from the original purchase, even one made in Germany; if the three-year period isn't exceeded, 15 % or 23 % applies. An exchange interrupts the period; the tokens received start their own.
• Loss positions held for more than a year at departure shouldn't be sold before leaving: in Germany the loss is no longer captured; Czechia taxes normally until the three-year period expires and allows losses to be offset within crypto income of the same year.
• Tokens from earlier commercial mining on a meaningful scale that were still business assets on departure: § 16(3a) EStG discloses the hidden reserves at the time of emigration, although for old holdings, for which Czechia's own three-year period is necessarily met, Czechia subsequently treats the sale as tax-free.

More than ten years

• Nothing changes for income tax purposes (as things stand). Extended limited tax liability ends ten years after the end of the year in which German unlimited tax liability ended; then only ordinary limited tax liability remains, which requires a domestic source of income.
• No inheritance tax treaty: 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 inheritance; after more than ten years, this window is closed.

Moving on to a third country

• On a change of tax residency to a country outside the EU or EEA, securities, company shares, and crypto assets are deemed disposed of at market value; the difference to the original acquisition cost is taxed. Within the EU or EEA, the tax can, on application, be paid in five equal annual instalments.

Returning to Germany

• From Czechia's perspective, a move within the EU: instalments are generally available, provided the exit tax is triggered at all. In Germany, extended limited tax liability ends.
• The treaty has no value-linkage clause for disposal gains from crypto assets that exempts from German tax an increase in value already taxed in Czechia; there is no German step-up in acquisition cost on relocation for crypto assets under § 23 EStG. If a position that triggered the exit tax is sold within the German one-year period, economic double taxation should generally be a risk, since the Czech payment isn't credited in Germany; not yet settled by the courts.