Search

Articles, services, checklists and country pages in English. For questions on the law that are not answered here, there is TaxTobi.

The 30 best results for "DAC8"

Checklist
DAC8: What Should My Tax Adviser Point Out? Checklist and Questions

DAC8 Checklist · List of questions · Legal position 10/2026 What should a good tax adviser point out on DAC8? Since 2026 crypto-asset service providers report data about their users. What a good adviser should raise on …
/en/adviser-checklist/dac8/
Article
Response to the Draft Bill on Crypto Taxation: Measure First, Then Decide

… n. Statement as PDF ↓ In short Recommendation: keep section 23 EStG; build enforcement on DAC8, CARF, the Transfer of Funds Regulation and the AML Regulation. Decide on a system change only after the first reports are ev …
/en/knowledge/response-draft-bill-crypto/
Checklist
Voluntary Disclosure for Crypto: What Should My Tax Adviser Point Out?

… to EUR 1 million, 20% above that. Only after the calculation do you know what lies ahead. DAC8 and detection With the data exchange under DAC8, the risk of detection rises from 2026. In our view the blocking effect depen …
/en/adviser-checklist/voluntary-disclosure/
Checklist
Adviser Checklists for Leaving Germany with Crypto: Questions for Your Tax Adviser

… uestions Be prepared for the advisory meeting: for each country, for leaving Germany, for DAC8, the holding period and voluntary disclosure there is a page with key points, a checklist and a list of questions. The essent …
/en/adviser-checklist/
Article
Can the German Tax Office Demand My Exchange API Key?

… ge) rules out criminal liability (section 371 AO). See the requirements in our article on DAC8 and voluntary disclosure. What the ministry circular says Evidence yes, API access no. ParagraphContent 87A public wallet key …
/en/knowledge/tax-office-exchange-api/
Article
Leaving Germany with Crypto: Checklists for Timeline, Evidence and Documentation

… tant seamless documentation becomes — not only because of the automated reporting systems DAC8 and CARF, but simply because many of the favorable classifications described here (old or new holdings, an expired holding pe …
/en/knowledge/emigration-checklist-crypto/
Article
Draft Bill on a Flat Tax for Crypto: Cabinet to Decide on 14 October

… er 2026. Our own statement of 5 October 2026 — keep section 23 EStG, build enforcement on DAC8 and CARF, cap the fallback basis at 30 per cent — is here, with a PDF. We do not report on other associations' statements her …
/en/knowledge/draft-bill-crypto-flat-tax/
Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… erman certified tax adviser, expert witness before the Bundestag finance committee on the DAC8 directive. Sources: Finance Ministry circular of 6 March 2025, margin nos. 53 and 83 to 86; BFH VIII R 35/14, VIII R 4/15, IX …
/en/knowledge/crypto-etp-spot-or-etf/
Article · as at 10/2026
Staking and lending rewards in Germany: when are they taxed?

… , German certified tax adviser, expert witness before the Bundestag finance committee on DAC8. Sources: Finance Ministry circular of 6 March 2025, margin nos. 13, 48a, 63, 65; sections 11(1), 22 no. 3, 23 EStG; Cologne …
/en/knowledge/staking-lending-rewards-timing/
Country
Cyprus: Crypto Taxes When Leaving Germany

… e, no penalty. Tax residency certificateOnly after reaching the 60- or 183-day threshold. DAC8/CARFDAC8 implemented through Law 38(I)/2026 (published 27 March 2026, applying retroactively from 1 January 2026). Providers …
/en/cyprus/
Seite
FAQ: German Crypto Tax Questions Answered

… udits of third parties, and from 2026 through the automatic exchange of information under DAC8. Providers report for the first time by 31 July 2027, covering the year 2026 and existing account relationships. Details: DAC …
/en/faq/
Seite · as at 08/2026
Crypto Tax Advisor in Germany — English-Speaking

… Voluntary disclosure A complete disclosure covering every unbarred year, prepared before DAC8 data or a collective information request removes the protection it offers. See the process → § 6 AStG Leaving Germany What en …
/en/
Checklist
Leaving Germany to Malta: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF DAC8 transposed into Maltese law since 1 January 2026; crypto service providers' first report due by 30 September 2027 f …
/en/adviser-checklist/malta/
Checklist
Leaving Germany to Bulgaria: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF DAC8 reporting since 2026, first data exchange in 2027; no information on CARF Reports from platforms can make your decl …
/en/adviser-checklist/bulgaria/
Checklist
Leaving Germany to the United Arab Emirates: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF CARF agreement signed in July 2025; data collection from 1 January 2027, first exchange in 2028 (reporting year 2027); a …
/en/adviser-checklist/uae/
Checklist
Leaving Germany to Vietnam: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF CARF: no commitment so far (as of late 2025/early 2026); DAC8: No information Reports from platforms can make your decla …
/en/adviser-checklist/vietnam/
Checklist
Leaving Germany to Georgia: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF No CARF commitment so far (as of early 2026; OECD: “CARF-relevant, but not yet committed”); CRS bank data exchange since …
/en/adviser-checklist/georgia/
Checklist
Leaving Germany to Switzerland: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF CARF law from 2027; first actual data exchange not planned until 2028, a year after the EU (DAC8). Reports from platform …
/en/adviser-checklist/switzerland/
Checklist
Leaving Germany to Cyprus: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF DAC8 implemented through Law 38(I)/2026 (published 27 March 2026, applying retroactively from 1 January 2026). Providers …
/en/adviser-checklist/cyprus/
Checklist
Leaving Germany to Croatia: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF DAC8 since 2026; first CARF data exchange planned from 2027 Reports from platforms can make your declarations verifiable …
/en/adviser-checklist/croatia/
Checklist
Leaving Germany to Indonesia (Bali): What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF CARF commitment; reporting, according to available information, starts in 2027 for 2026 data; no official implementing r …
/en/adviser-checklist/indonesia/
Checklist
Leaving Germany to Poland: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF DAC8 anchored in national law since 2026; penalty surcharges of up to 75 % of the tax evaded for undeclared crypto gains …
/en/adviser-checklist/poland/
Checklist
Leaving Germany to Italy: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF Italy implements DAC8; CARF: No information Reports from platforms can make your declarations verifiable later. Find out …
/en/adviser-checklist/italy/
Checklist
Leaving Germany to Thailand: What Should My Tax Adviser Point Out?

… dency to support your position towards the German tax office and the destination country. DAC8/CARF CARF exchange planned from 2028 (national implementing legislation and guidelines still being worked on); EU reporting v …
/en/adviser-checklist/thailand/
Country checklist
Leaving Germany with Bitcoin to Portugal: Checklist

… itions 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 authori …
/en/portugal/checklist/
Country checklist
Leaving Germany with Bitcoin to Malta: Checklist

… new positions cleanly. Record purchase date, price and wallet allocation from the start. DAC8/CARF: DAC8 transposed into Maltese law since 1 January 2026; crypto service providers' first report due by 30 September 2027 …
/en/malta/checklist/
Country
Malta: Crypto Taxes When Leaving Germany

… ation (regardless of the 183 days); processing takes 4–6 weeks according to these sources DAC8/CARFDAC8 transposed into Maltese law since 1 January 2026; crypto service providers' first report due by 30 September 2027 fo …
/en/malta/
Country checklist
Leaving Germany with Bitcoin to Bulgaria: Checklist

… new positions cleanly. Record purchase date, price and wallet allocation from the start. DAC8/CARF: DAC8 reporting since 2026, first data exchange in 2027; no information on CARF Long term What becomes relevant later wi …
/en/bulgaria/checklist/
Country
Bulgaria: Crypto Taxes When Leaving Germany

… about a month; applying is only recommended once the 183 days have actually been reached DAC8/CARFDAC8 reporting since 2026, first data exchange in 2027; no information on CARF Crypto taxation in Bulgaria Disposal and e …
/en/bulgaria/
Country checklist
Leaving Germany with Bitcoin to the United Arab Emirates: Checklist

… new positions cleanly. Record purchase date, price and wallet allocation from the start. DAC8/CARF: CARF agreement signed in July 2025; data collection from 1 January 2027, first exchange in 2028 (reporting year 2027); …
/en/uae/checklist/