Checklist Checklist · Legal position 08/2026

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

This checklist walks you through leaving Germany with bitcoin and other crypto assets to Georgia: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for Georgia (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 Georgia.
Holding period: Irrelevant for private exchange trading: 0 % regardless of holding period, as long as there is no Georgian business activity
Section 2 AStG classification: Not a low-tax country, no preferential taxation
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. Irrelevant for private exchange trading: 0 % regardless of holding period, as long as there is no Georgian business activity.
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.
Clarify the section 2 AStG classification. Not a low-tax country, no preferential taxation.
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 when residence and habitual abode are actually given up. Georgian tax residency: at least 183 days of presence or HNWI status.
Registration in the destination country. No finding.
Document the move. Keep the handover report, final bills and travel records.

After the move

Tax residency certificate. Normally only after 183 days; immediately possible via the HNWI route.
Note in the destination country. Declaration: No official form so far; administrative practice is less developed than in Germany, Austria, or Portugal. Document transactions carefully; Georgian banks demand strict proof of origin for crypto proceeds, and transaction records should be kept for at least five years.
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: No CARF commitment so far (as of early 2026; OECD: “CARF-relevant, but not yet committed”); CRS bank data exchange since 2024; no information on DAC8

Long term

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

Exit taxation in the destination country. No exit taxation for privately held crypto assets is known.
Inheritance tax treaty. No.
After more than ten years. Unchanged under current law; legislation, case law, and administrative practice can change.
Moving on to a third country. Georgia has no exit taxation for privately held crypto assets; moving on doesn't trigger any tax there on unrealized crypto gains.
Returning to Germany. Georgia levies no special tax on the move back. In Germany, unlimited tax liability returns with the re-establishment of a residence or habitual abode; the original acquisition date 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 Georgia

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

First the holding period and the section 2 AStG classification: Irrelevant for private exchange trading: 0 % regardless of holding period, as long as there is no Georgian business activity. Not a low-tax country, no preferential taxation. Registration and the tax residency certificate follow.

Do I have to register to Georgia?

No finding. 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 profileGeorgia AdviceWhat should my tax adviser point out? (Georgia) ChecklistsGeneral emigration checklists ServiceLeaving Germany