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The 30 best results for "voluntary disclosure"

1. Checklist

   Voluntary Disclosure for Crypto: What Should My Tax Adviser Point Out?

   Voluntary disclosure Checklist · List of questions · Legal position 10/2026 What should a good tax adviser point out on a voluntary disclosure with crypto? A voluntary disclosure works only under narrow conditions. What …

   /en/adviser-checklist/voluntary-disclosure/
2. Service

   Voluntary Disclosure for Crypto in Germany

   Sec. 371 AO Service · Legal position 08/2026 Voluntary disclosure If years are undeclared, German law still offers a way back — but only while the tax office has not yet found out, and only if the disclosure is complete …

   /en/services/voluntary-disclosure/
3. Seite

   FAQ: German Crypto Tax Questions Answered

   … Short answers to the questions clients and enquirers ask most, from the holding period to voluntary disclosure and leaving Germany. Where there is more to say, a link leads to the full article. Tax and holding period How …

   /en/faq/
4. Seite · as at 08/2026

   Crypto Tax Advisor in Germany — English-Speaking

   … not declared earlier years Clarify first, then act. Which years are open and what makes a voluntary disclosure complete. Voluntary disclosure → Sec. 2, 6 AStG I am leaving Germany What departure means for privately held …

   /en/
5. Article

   DAC 8: What the German Tax Office Will Receive

   … is 2026; providers are to file the first reports by 31 July 2027. In our view what closes voluntary disclosure is arrival of attributable data at your local tax office, not the report itself. No court has decided this ye …

   /en/knowledge/dac8-reporting/
6. Checklist

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

   … st and a list of questions. The basics are in the article DAC 8 and the last chance for a voluntary disclosure. The essentials The providers have to report, not you. But the report is about you, including your tax identi …

   /en/adviser-checklist/dac8/
7. Checklist

   Adviser Checklists for Leaving Germany with Crypto: Questions for Your Tax Adviser

   … 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 essentials 22 pages: 18 destination …

   /en/adviser-checklist/
8. Seite

   Crypto Tax Advisor in Germany for English Speakers

   … ulate and document the way a German tax audit expects. From the tax return to tax audits, voluntary disclosure and the tax court. Fees are public: minimum fee for an income tax return EUR 2,380.00 per tax year, incl. VAT …

   /en/crypto-tax-advisor-germany/
9. Seite

   Fees 2026: German Crypto Tax Advice — What It Costs

   … inancial 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 goin …

   /en/fees/
10. Article

    EU Sanctions Against 14 Crypto Exchanges: Criminal Liability under Section 18 AWG

    … nglish text and the German version differ, the German version governs. Request a callback Voluntary disclosure in tax law Read on EvidenceSource of funds for crypto assets ProcessA letter from the tax office Sec. 371 AOV …

    /en/knowledge/eu-sanctions-crypto-exchanges/
11. Article · as at 08/2025

    The Bitcoin.de Data Requests: What Affected Investors Need to Know

    … quest for information or a hearing letter to the individual usually follows first. Step 4 Voluntary correction or criminal tax proceedingsDepending on how the person concerned responds and how the tax authority assesses …

    /en/knowledge/bitcoin-de-collective-request/
12. Service

    A Letter from the German Tax Office About Crypto

    … which procedure you are in. An audit order or the opening of criminal proceedings bars a voluntary disclosure. Without a reconstructed transaction history no reliable answer is possible. Note: a well-meant answer to the …

    /en/services/tax-investigation/
13. Seite

    Services: German Crypto Tax Advice in English

    Eighteen service areas around crypto assets in Germany: tax returns, voluntary disclosure, moving to and leaving Germany, audits, appeals, accounting, expert opinions and projects.

    /en/services/
14. Article

    Can the German Tax Office Demand My Exchange API Key?

    … Estimate: the office assesses the tax itself if you do not provide the facts SelbstanzeigeVoluntary disclosure of undeclared income Outside a tax audit: information and documents The tax office may ask for information. I …

    /en/knowledge/tax-office-exchange-api/
15. Article

    Appeals, Limitation and the Surcharge under Section 398a AO

    … period. How the surcharge arises With larger amounts, immunity no longer follows from the voluntary disclosure alone. Where the tax understated per offence — that is, per type of tax and assessment period — exceeds 25,00 …

    /en/knowledge/limitation-and-surcharge/
16. Article

    Deductible Costs with Crypto Assets in Germany

    … e from documents and transaction data. Not included are completing the return and, with a voluntary disclosure, everything serving to secure immunity from prosecution. That the advisory costs of a voluntary disclosure ca …

    /en/knowledge/deductible-costs/
17. Article

    A Model Notice of Appeal for German Crypto Cases

    … ase number before sending — cases conclude, and lower courts and appeals get confused. 04 Voluntary disclosure and appeal at once Where undeclared matters stand alongside the legal question, the order is decisive. An app …

    /en/knowledge/model-appeal/
18. Service

    Source of Funds Evidence for Crypto: Bank Checklist

    … ry of the offence within the meaning of section 371(2) of the Fiscal Code. The route to a voluntary disclosure is therefore not closed. The room does narrow sharply: if the query leads to a suspicious activity report, yo …

    /en/services/source-of-funds/
19. Article

    Offsetting Crypto Losses in Germany: Pools, Carry-Back, Limits

    … igation Read on FilingAnlage SO explained One yearThe holding period explained Sec. 371 AOVoluntary disclosure Can I offset crypto losses against my salary? No. Losses from private disposals under section 23 of the Inco …

    /en/knowledge/offsetting-losses/
20. Service

    Leaving Germany with Crypto Assets: Exit Tax

    … rmany sends that data to Germany, whether you moved to Lisbon or Dubai in the meantime. A voluntary disclosure remains possible from abroad, and it is often simpler than clients expect. What it is not is available indefi …

    /en/services/leaving-germany/
21. Seite · as at 08/2026

    Knowledge: German Crypto Tax Law Explained

    … e sequence of steps decides the outcome. Leaving Germany 03 Earlier years left undeclared Voluntary disclosure remains possible until the data has arrived — but only if it is complete, and completeness takes preparation. …

    /en/knowledge/
22. Seite

    TaxTobi.AI: AI assistant for German crypto tax

    … ding period, exemption limits, staking, lending, airdrops, cost-flow method, tax reports, voluntary disclosure, DAC8, inheritance: under German law, with the margin number of the ministry circular or the case reference. …

    /en/taxtobi/
23. Service

    German Tax Audits and Crypto: Rights and Limits

    … quest a callback Ask TaxTobi.AI Related Sec. 93 AOA letter from the tax office Sec. 371 AOVoluntary disclosure Sec. 15(2)Trade or private assets Can the tax office audit me at all as a private investor? Yes, but only un …

    /en/services/tax-audit/
24. Service

    Crypto Tax Return in Germany, Prepared for You

    … axTobi.AI Related FilingAnlage SO explained Section 23The one-year holding period Sec. 371Voluntary disclosure Can I not just use crypto tax software myself? You can, and many clients arrive with a report already genera …

    /en/services/crypto-tax-return/
25. Service

    Appeals and Litigation on German Crypto Tax Assessments

    … overns. Request a callback Ask TaxTobi.AI Related Sec. 193 AOTax audit defence Sec. 371 AOVoluntary disclosure BackgroundLitigation, hearings and teaching How long do I have to appeal? One month from notification of the …

    /en/services/appeals-and-litigation/
26. Service

    Moving to Germany with Crypto Assets

    … e previously resident in Germany and did not declare, arriving again does not reset that. Voluntary disclosure Discuss your move What it costs Questions and answers Responsible for content: , German certified tax advisor …

    /en/services/moving-to-germany/
27. Checklist

    Leaving Germany with Bitcoin: What Should My Tax Adviser Point Out?

    … abroad, update your address with the platforms and know where the data goes. See DAC8 and voluntary disclosure. Checklist for the advisory meeting The date I actually give up my home is set; termination, handover report …

    /en/adviser-checklist/germany/
28. Seite · as at 08/2026

    Expertise: Shaping German Crypto Tax Law | Matthias Steger

    … ta. The practical consequence is the same wherever you live: once the data has arrived, a voluntary disclosure is no longer possible. The window closes on receipt at your local tax office, not on the day the reporting ob …

    /en/expertise/
29. Seite

    Matthias Steger: Background and Publications

    … at we speak on Taxation of crypto assets, the holding period debate, DAC 8 and reporting, voluntary disclosure, tax audits with crypto, and the proceedings we run ourselves. Languages German and English Interviews, panel …

    /en/about/
30. Article

    Leaving Germany with Crypto: Checklists for Timeline, Evidence and Documentation

    … Germany. Check on notifying the German pension insurance of the move abroad, and consider voluntary continued insurance if applicable. Set up a fixed-term mail forwarding order — official mail, from the tax office, say, …

    /en/knowledge/emigration-checklist-crypto/