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The 30 best results for "draft bill"

Article
Draft Bill on a Flat Tax for Crypto: Cabinet to Decide on 14 October

Sec. 20 EStG Article · Legal position 09/2026 Draft bill on a flat tax for crypto: 14 October cabinet date passed without a decision What existed only as a press leak on 8/9 September 2026 is now an official ministerial …
/en/knowledge/draft-bill-crypto-flat-tax/
Article
Response to the Draft Bill on Crypto Taxation: Measure First, Then Decide

§ 23 EStG Statement · 5 October 2026 Response to the draft bill: measure first, then decide On 5 October 2026 Matthias Steger submitted a statement to the German Federal Ministry of Finance on the draft law reforming th …
/en/knowledge/response-draft-bill-crypto/
Seite
FAQ: German Crypto Tax Questions Answered

… eriod When will the abolition of the holding period be decided? Not yet, and the ministry draft is not a law. The Federal Cabinet is scheduled to take it up on 14 October 2026, followed by the Bundestag and Bundesrat and …
/en/faq/
Checklist
Abolishing the Holding Period: What Should My Tax Adviser Point Out?

… olding period? The holding period applies unchanged; the reform exists only as a reported draft. What a good adviser should raise on this, with a checklist and a list of questions. Background: The crypto holding period a …
/en/adviser-checklist/holding-period/
Article · as at 10/2026
Crypto ETPs in Germany: taxed like spot or like an ETF?

… uro deposits and the chain of transfers to today\'s address. Why it may matter from 2027A draft Customs Finance Justice Act (Zollfinanzgerechtigkeitsgesetz) would, according to reports, let customs open an administrative …
/en/knowledge/crypto-etp-spot-or-etf/
Article
Leaving Germany with Crypto: Extended Tax Liability (Section 2 AStG)

… ircular of 6 March 2025, BFH IX R 3/22. If the holding period falls. Under the ministry's draft bill, newly acquired crypto assets would be taxed irrespective of the holding period (holding period article). That is not l …
/en/knowledge/leaving-germany-crypto-extended-tax-liability/
Article
The One-Year Crypto Holding Period in Germany

… ve so far failed. What began as a press leak on 8 and 9 September 2026 is now an official draft bill from the Federal Ministry of Finance: industry consultation runs until 6 October 2026, with cabinet consideration sched …
/en/knowledge/holding-period/
Checklist
Leaving Germany with Bitcoin: What Should My Tax Adviser Point Out?

… ction 2 AStG can have effect for ten years if its conditions are met. In our reading, the draft bill contains no exit tax on crypto assets. It is not yet law. What your adviser should raise on their own Deregistering is …
/en/adviser-checklist/germany/
Article
DAC 8: What the German Tax Office Will Receive

… t service providers and automatic exchange between member states FederalKStTG, government bill, Bundestag paper 21/1937, promulgated in the Federal Law Gazette (BGBl. 2025 I No. 352)Due diligence, reporting, registration …
/en/knowledge/dac8-reporting/
Article
Leaving Germany with Crypto: Checklists for Timeline, Evidence and Documentation

… the date the home was actually given up and the date of the move (handover report, final bills, travel records). Formally establish residency in the destination country, if a registration or notification is required for …
/en/knowledge/emigration-checklist-crypto/
Article
Deductible Costs with Crypto Assets in Germany

… ers' allowance — regardless of how high the costs actually were. Note: even a large legal bill for structuring a futures position is therefore without effect. The Federal Fiscal Court has read the prohibition widely: it …
/en/knowledge/deductible-costs/
Seite
Fees 2026: German Crypto Tax Advice — What It Costs

… rns 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 2 …
/en/fees/
Article
Inheriting and Gifting Crypto Assets in Germany

… tions, reflects our own legal view. This article is not advice on an individual case; the drafting of the succession arrangements themselves belongs with a notary or a lawyer. Where this English text and the German versi …
/en/knowledge/inheritance-and-gifts/
Article
EU Sanctions Against 14 Crypto Exchanges: Criminal Liability under Section 18 AWG

… ty (BGH, order of 23 April 2010, AK 2/10, BGHSt 55, 94). The 2026 AWG reform responded by drafting indirect conduct — such as using interposed companies — into an explicit, more clearly defined offence. The end of self-d …
/en/knowledge/eu-sanctions-crypto-exchanges/
Article
A Model Notice of Appeal for German Crypto Cases

… of enforcement Only the enclosures needed for the legal question are attached Preferably drafted in German, and the route of dispatch documented Questions and answers Responsible for content: , German certified tax advi …
/en/knowledge/model-appeal/
Service
A Letter from the German Tax Office About Crypto

… disclosure directly: exemption from punishment is to be abolished in its present form. No draft legislation has been published. 16 July 2026action plan, 26 measures Measure 9voluntary disclosure in its present form Data …
/en/services/tax-investigation/
Service
Crypto Tax Return in Germany, Prepared for You

… Anlage R Not includedbusiness income, rental income From€2,380 per tax year High proceedsbilling under sec. 27 StBVV Deadlineextended when filed through an adviser Full fee schedule, including the tiered amounts How the …
/en/services/crypto-tax-return/
Seite · as at 08/2026
Crypto Tax Advisor in Germany — English-Speaking

… ral assessment under current law, as at October 2026. Not individual advice. The ministry draft on a flat tax for crypto is not yet law. For further questions try TaxTobi, our AI assistant. Reset The quick check needs a …
/en/
Seite · as at 08/2026
Expertise: Shaping German Crypto Tax Law | Matthias Steger

… on the proposal of the CDU/CSU parliamentary group The core of the written statement The draft imposes identical reporting duties on major banks and start-ups alike, without regard to resources or risk profile. Exemptio …
/en/expertise/
Country checklist
Leaving Germany with Bitcoin to Malta: Checklist

… tination country. No reliable finding. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. According to available sources, possible from actual, permanen …
/en/malta/checklist/
Country checklist
Leaving Germany with Bitcoin to Bulgaria: Checklist

… r penalty for a separate registration. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. Generally issued within about a month; applying is only recomm …
/en/bulgaria/checklist/
Country checklist
Leaving Germany with Bitcoin to the United Arab Emirates: Checklist

… tion, for lack of personal income tax. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. For treaty purposes, generally only after 183 days of physical …
/en/uae/checklist/
Country checklist
Leaving Germany with Bitcoin to Vietnam: Checklist

… und €110–190 for missing the deadline. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. Likely strictly tied to 183 days; even the lease alternative r …
/en/vietnam/checklist/
Service
Appeals and Litigation on German Crypto Tax Assessments

… translation arrives governs, by which time the month for appealing has usually run. So we draft in German. Not because English fails, but because German removes a step, a deadline and any argument about it. Do I still ha …
/en/services/appeals-and-litigation/
Service
Mining and Node Operation: German Tax Treatment

… ith crypto Records Keeping records Running times, hash rate, pool statements, electricity bills and purchase invoices belong in an ordered file. In an audit those documents are worth more than any explanation given after …
/en/services/mining-and-nodes/
Service
Crypto Accounting for German Business Assets

… hat we take on here Measurement at the moment of transfer, with a documented price source Drafting the agreement, in advance and in writing Checking the effect at both levels before anything is transferred Distinguishing …
/en/services/crypto-accounting/
Country checklist
Leaving Germany with Bitcoin to Georgia: Checklist

… n 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 HNW …
/en/georgia/checklist/
Country checklist
Leaving Germany with Bitcoin to Austria: Checklist

… on-law obligation, 3 days, no penalty. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. Possible shortly after the move (no minimum stay needed). Note …
/en/austria/checklist/
Checklist
DAC8: What Should My Tax Adviser Point Out? Checklist and Questions

… irst exchange between states from the end of September 2027. This rests on the government draft (BT-Drs. 21/1937) and the ministry circular of 14 January 2026. The path of the data Provider, Federal Central Tax Office, t …
/en/adviser-checklist/dac8/
Country checklist
Leaving Germany with Bitcoin to Switzerland: Checklist

… n office, 14 days, CHF 50 to 100 fine. Document the move. Keep the handover report, final bills and travel records. After the move Tax residency certificate. Cantonal tax administration (Form Gre-1 or the cantonal online …
/en/switzerland/checklist/