Leaving Germany with crypto: 18 destination countries compared
Four things decide a move with crypto assets: is there a holding period, what is the rate, does the country count as low-tax under section 2 of the Foreign Tax Act (AStG), and how does a special regime play in. The overview sorts 18 countries into three groups.
- The classification follows the tariff comparison in section 2(2) AStG, not the rate on crypto gains.
- Three groups: low-tax under the general tariff, not low-tax but a special regime, not low-tax.
- The classification is not an official list. It reflects our position at 08/2026 and has to be re-checked every year.
- The figures are heavily abridged. Rates depend on income level, holding time and type of transaction.
The countries at a glance
| Country | Holding period | Standard rate | Classification under section 2 AStG |
|---|---|---|---|
 United Arab Emirates | – | 0 % | Low-tax under the general tariff |
 Singapore (likely) | – | 0 % on private assets | Low-tax under the general tariff |
 Czechia | 3 years | 15 % to 23 % | Low-tax under the general tariff |
 Bulgaria | none | 10 % flat tax | Low-tax under the general tariff |
 Malta | none | 0 % on coins held privately | Not low-tax in general, but a special regime |
 Cyprus | none | 8 % since 2026 | Not low-tax in general, but a special regime |
 Spain | none | 19 % to 30 % | Not low-tax in general, but a special regime |
 Indonesia | none | 0.21 % to 1 % | Not low-tax in general, but a special regime |
 Austria | none | 27.5 % | Not a low-tax jurisdiction |
 Italy | none | 26 % to 33 % | Not a low-tax jurisdiction |
 Poland | none | 19 % | Not a low-tax jurisdiction |
 Portugal | 365 days | 28 % | Not a low-tax jurisdiction |
 Switzerland | – | 0 % on private assets | Not a low-tax jurisdiction |
 Croatia | 2 years | 12 % | Not a low-tax jurisdiction |
 Georgia | – | 0 % on exchange trading | Not a low-tax jurisdiction |
 Sri Lanka | unclear | up to 36 %, partly 15 % | Not a low-tax jurisdiction |
 Thailand | remittance basis | up to 35 % | Not a low-tax jurisdiction |
 Vietnam | none | 0.1 % | Not a low-tax jurisdiction |
Each country has a chapter in our book (in German). We coordinate advice after the move with the destination country. More on leaving Germany.
How to read the classification
Low-tax under the general tariff. Income tax on a reference income of 77,000 euro under the local tariff is more than one third lower than the German tax (section 2(2) AStG). Reference values for 2026: Germany about 21,200 euro, two thirds of that about 14,100 euro. In Czechia the tax is, by our calculation, about 10,500 to 11,000 euro. Recalculate every year.
Not low-tax, but a special regime. The general tariff is not enough. But some rules attach to personal features and can be harmful as preferential taxation: non-dom in Malta and Cyprus, the Beckham regime in Spain, the four-year regime in Indonesia (qualified specialists with a permit only). General substantive advantages such as the 8 percent substitute tax in Cyprus, the exemption of foreign income for all residents in Georgia or the low rates in Vietnam and Indonesia are not harmful (BFH IX R 37/21).
Not a low-tax jurisdiction. The classification follows from the country's tariff. It does not rule out checking the other conditions of section 2 AStG, but it falls away where low taxation is already missing.
Whether section 2 AStG applies also depends on whether you were fully taxable in Germany for five of the last ten years and keep substantial economic interests in Germany. The test in detail.
Questions about the destination countries
Which countries count as low-tax when leaving Germany?
Why is Czechia in the low-tax group when the rate is 15 to 23 percent?
What does "special regime" mean?
Is your list binding?
Legal position: country data 08/2026 (status of the book), page reviewed on 11 October 2026. Sources: section 2 AStG, ministry circular of 22 December 2023, BFH IX R 37/21 (in German). Flags: flag-icons (MIT licence). The figures are abridged and are not advice on an individual case. Immigration law and the tax law of the destination countries are outside our German advisory scope. Where this English text and the German text differ, the German text prevails.