Checklist Checklist · Legal position 08/2026

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

This checklist walks you through leaving Germany with bitcoin and other crypto assets to Switzerland: before you leave, during the move, afterwards and in the long term. The points rely on the country profile for Switzerland (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 Switzerland.
Holding period: – (private capital gains generally tax-free regardless of the holding period)
Section 2 AStG classification: No.
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. – (private capital gains generally tax-free regardless of the holding period).
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. No.
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. Unlimited tax liability in Germany only ends once residence and habitual abode are given up. In Switzerland, tax residency arises for anyone who has their home there, or who stays in the country for at least 90 days without gainful employment, or at least 30 days with gainful employment.
Registration in the destination country. Residents' registration 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 form), not the municipality. Processing takes around 10 days to a few weeks depending on the canton; no conclusive finding on the waiting period.
Note in the destination country. Method and declaration: FIFO, LIFO, or the average method don't arise for private investors. What matters is the holding as of 31 December at the year-end price from the cantonal list; for the most common crypto assets the ESTV publishes official reference-date values via ICTax, for all other assets the market value has to be documented independently. Records and receipts must be kept for ten 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: CARF law from 2027; first actual data exchange not planned until 2028, a year after the EU (DAC8).

Long term

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

Exit taxation in the destination country. No (for privately held crypto assets).
Inheritance tax treaty. Yes (1978); extends Germany's follow-up taxation period from five to ten years.
After more than ten years. Nothing changes for income tax purposes (current position; changes in law possible).
Moving on to a third country. Switzerland has no exit taxation for privately held crypto assets: moving on to a third country doesn't trigger any tax on unrealized crypto gains, because Switzerland generally never taxes such gains. Anyone planning to carry out a business activity in the next country using crypto assets built up in Switzerland should document the transition from private to commercial activity cleanly.
Returning to Germany. Re-establishing residence or habitual abode in Germany brings unlimited tax liability back; the emigrant rule and the extended follow-up taxation window no longer play any role.

Questions about leaving Germany to Switzerland

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

First the holding period and the section 2 AStG classification: – (private capital gains generally tax-free regardless of the holding period). No. Registration and the tax residency certificate follow.

Do I have to register to Switzerland?

Residents' registration office, 14 days, CHF 50 to 100 fine. 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.

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