Crypto Tax Voluntary Disclosure in Germany: The Rules

If you failed to declare gains from Bitcoin or other crypto assets in earlier German tax returns, you face a question with a clear answer: a voluntary disclosure that exempts you from prosecution under section 371 of the German Fiscal Code only works for as long as the offence has not been discovered and none of the statutory blocking grounds applies. That window is currently getting shorter. The German Crypto Asset Tax Transparency Act has applied since January 1, 2026, and in the 2027 calendar year crypto service providers will transmit data for the 2026 reporting period to the Federal Central Tax Office for the first time.

This article explains how a subsequent declaration works in practice, which years are still open at all, what causes a voluntary disclosure to fail and what it costs. It does not replace advice: a voluntary disclosure is a document with criminal law consequences and belongs in the hands of a tax adviser or a lawyer specialising in tax law. Draft it yourself and forget a single year or a single exchange, and you lose the exemption from prosecution for everything.

Why Your Crypto Data Will Sit With the Federal Central Tax Office From 2027

The Crypto Asset Tax Transparency Act, KStTG for short, was adopted on December 22, 2025 and transposes the EU directive DAC 8 into German law. DAC 8 is the eighth version of the EU administrative cooperation directive; it extends the automatic exchange of information between tax authorities to crypto assets. The reporting obligation falls on the service providers themselves: exchanges, brokers, custodians and intermediaries that exchange or transfer crypto assets for customers. Investors themselves report nothing to the authorities.