Checklist Checklist · Legal position 08/2026

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

This checklist walks you through leaving Germany with bitcoin and other crypto assets to Czechia: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for Czechia (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 Czechia.
Holding period: 3 years (since 15 February 2025); counts retroactively from the original purchase date
Section 2 AStG classification: Yes (own calculation); whether extended limited tax liability follows depends on further conditions and the possible rebuttal
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. 3 years (since 15 February 2025); counts retroactively from the original purchase date.
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. Gain positions held for more than a year but not yet three years at departure can still be realized tax-free in Germany (§ 23 EStG). Anyone wanting to keep them buys them back at the current market value, while still resident in Germany, stepping up the acquisition cost tax-free before Czechia takes over the taxing right.
Clarify the section 2 AStG classification. Yes (own calculation); whether extended limited tax liability follows depends on further conditions and the possible rebuttal.
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 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.
Registration in the destination country. No reliable information on a deadline or penalty.
Document the move. Keep the handover report, final bills and travel records.

After the move

Tax residency certificate. Can generally be issued as of the current date once residency is proven; no minimum stay.
Note in the destination country. 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.
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 (since 2024, expressly covers crypto assets); instalment payment over 5 years available for a move within the EU/EEA.
Inheritance tax treaty. No.
After 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.
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.

Questions about leaving Germany to Czechia

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

First the holding period and the section 2 AStG classification: 3 years (since 15 February 2025); counts retroactively from the original purchase date. Yes (own calculation); whether extended limited tax liability follows depends on further conditions and the possible rebuttal. Registration and the tax residency certificate follow.

Do I have to register to Czechia?

No reliable information on a deadline or 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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