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StBVV
Crypto tax fee schedule 2026
Fees 2026
What crypto tax advice in Germany costs depends on three things: the size of your holdings, the level of your disposal proceeds, and whether a business sits behind it. Every amount below is a minimum fee.
What each fee is based on
- Initial consultation: on the size of your crypto holdings.
- Income tax return: from €2,380 per tax year; for high disposal proceeds under section 27 StBVV.
- Accounts and annual financial statements: on the size of the business, plus surcharges for the crypto element.
- Voluntary disclosure: a surcharge of €2,950 on top of the fee for the returns themselves.
Initial consultation: the structure going forward
A video call, recorded. It is not about last year's return but about how you should hold and transfer your crypto assets from here on. For any substantial holding we recommend this before decisions are taken that cannot be undone later.
What we cover
- Identifying and avoiding VAT exposure before it arises
- Will flat-rate withholding tax reach crypto assets, and what would that mean for you?
- Will DeFi income fall under capital income tax in future?
- Could the ten-year holding period start applying overnight?
- How contributing tokens to business assets can save substantial amounts
- When a sale to your own GmbH pays off — and when it does not
Initial consultation, from€2,380.00
Video call with recording. You receive the recording and can revisit it later or pass it to your existing adviser.
The amount rises with the size of your holdings according to the scale below. All amounts include German VAT.
| Crypto holdings | Fee |
|---|---|
| up to €750,000 | €2,380.00 |
| up to €900,000 | €3,570.00 |
| up to €1,150,000 | €4,462.50 |
| up to €1,400,000 | €5,578.13 |
| up to €1,650,000 | €6,972.66 |
| up to €1,900,000 | €8,715.82 |
| up to €2,500,000 | €10,894.78 |
| up to €3,000,000 | €14,875.00 |
| up to €5,000,000 | €21,900.00 |
| up to €7,500,000 | €33,320.00 |
| up to €10,000,000 | €41,650.00 |
| above €10,000,000 | by agreement |
Income tax return
The minimum fee applies per tax year. Most of the effort sits before the return itself, in preparing the transaction data.
Per tax year, minimum€2,380.00
Included
- Five hours of reviewing and processing transactions
- Anlage SO — private disposals and other income
- Anlage N — employment income
- Anlage R — pension income
Not included
- Business income
- Anlage V — rental and leasing income
- Anlage KAP — investment income, unless it concerns the crypto element
If the transaction work exceeds five hours, the additional time is billed as incurred. We estimate how much time will be needed before you engage us.
High disposal proceeds: billing under section 27 StBVV
Where proceeds from disposals of crypto assets reach seven figures, the minimum fee is no longer appropriate. Determining the excess of income over income-related expenses is then billed under section 27 StBVV, at twelve twentieths of a full fee under Table A. The object value is the disposal proceeds.
| Disposal proceeds | Full fee, net | Fee at 12/20 |
|---|---|---|
| €1,000,000 | €4,596.00 | €3,281.54€2,757.60 net |
| €5,000,000 | €16,516.00 | €11,792.42€9,909.60 net |
| €10,000,000 | €27,716.00 | €19,789.22€16,629.60 net |
| €25,000,000 | €61,316.00 | €43,779.62€36,789.60 net |
| €50,000,000 | €105,316.00 | €75,195.62€63,189.60 net |
Twelve twentieths equal six tenths of the full fee. Table A amounts are net; the fee is shown gross with the net amount beneath. These examples are for orientation — what governs is the calculation in your case, which you receive before engaging us.
Businesses holding crypto assets
Crypto assets in business property create recurring extra work: valuation at the reporting date, allocation of transactions, reconciliation with the bookkeeping. The surcharges reflect that.
| Service | Minimum |
|---|---|
| Bookkeeping with crypto assets, surcharge per month equals €3,570.00 per year |
€297.50€250.00 net |
| Annual financial statements, surcharge per year | €2,975.00€2,500.00 net |
The surcharges come on top of the fee for bookkeeping and financial statements, which follows the general rules of the Tax Advisers Remuneration Ordinance. We clarify in advance which services are actually required. Crypto accounting and VAT (in German)
Voluntary disclosure
Surcharge, minimum€2,950.00
The surcharge covers reviewing all tax returns and assessments going back up to fifteen years and settling the scope of the disclosure. It comes on top of the fee for the returns themselves.
Under section 11 StBVV the fee also reflects the significance of the matter. Where a surcharge under section 398a of the Fiscal Code, a custodial sentence or the loss of a professional licence is at stake, total costs are considerably higher.
What brings the cost down
The effort arises mostly where data is missing. Four things you can prepare.
Name your wallet addresses
A list of all your own addresses, including dormant ones, makes transfers between your own wallets immediately recognisable. Without it they are booked as disposals and have to be found one by one.
Do not let earlier years sit
The further back a year lies, the more often the platform no longer exists. Reconstruction from the blockchain is possible but far more laborious than an export.
Ask early rather than repair late
The initial consultation costs a fraction of what correcting an unfavourable structure costs later. That holds especially for contributions to business assets and for transfers.
Questions and answers on fees
Are these final prices?
They are minimum fees. The actual amount depends on the scope of the work and is agreed in writing before anything begins. You receive the estimate before you decide.
Why does a crypto return cost more than at a general practice?
Because most of the work happens before the return itself: consolidating transactions from exchanges and wallets, filtering out transfers between your own addresses, adding missing prices for each inflow and determining the disposal sequence per wallet. Five hours of that work are included in the minimum fee.
Is the initial consultation credited against a later engagement?
We discuss that case by case. The initial consultation is a service in its own right with its own deliverable: you receive a recording of the video call and an assessment of your future structure that remains useful even without a follow-on engagement.
What happens if the estimated effort is exceeded?
We contact you before further costs arise. The agreed scope is never exceeded without your consent.
Do you also bill by time?
Yes, particularly for reconstructed histories, DeFi arrangements, appeals and litigation. In those cases you are kept informed of the running effort.
Are the fees regulated by law?
German tax advisers bill under the Tax Advisers Remuneration Ordinance (Steuerberatervergütungsverordnung, StBVV). It sets the framework; within it, a written fee agreement is permitted and is what we use. Section 11 also allows the significance of the matter to be taken into account.
Do prices include German VAT?
The tiered amounts and the return fee are shown including German VAT at 19 per cent. For business clients the net amount is shown as well. Whether VAT applies to you depends on where you are established; we clarify that before the engagement.
Basis: German Tax Advisers Remuneration Ordinance (Steuerberatervergütungsverordnung), in particular sections 11, 24 and 27. You receive a written fee agreement before work begins.
As at: Crypto tax fee schedule 2026, 25 August 2026. All amounts are minimum fees. The tiered amounts and the return fee include German VAT; for businesses the net amount is shown as well.
This English page mirrors the German fee schedule. Where the two differ, the German version governs.
As at: Crypto tax fee schedule 2026, 25 August 2026. All amounts are minimum fees. The tiered amounts and the return fee include German VAT; for businesses the net amount is shown as well.
This English page mirrors the German fee schedule. Where the two differ, the German version governs.