German Crypto Tax Deadline Looms: Midnight Filing Required Tonight

The deadline for filing German income tax returns for 2025 is tonight at midnight. Those required to file manually must submit their returns by 24:00 on July 31, 2026, as per §149 Abs.2 AO.

For crypto investors, this return carries unique requirements, including dedicated crypto lines in Anlage SO and stricter documentation standards. The BMF letter of March 6, 2025, introduced explicit record-keeping duties for crypto holders, which now apply without a grace period.

Not all filers are on the clock tonight. Those using Steuerberater or Lohnsteuerhilfeverein services have until March 1, 2027, to file, while voluntary filers with no obligation to report can submit by December 31, 2029.

Crypto is treated as 'other assets' in Germany, with gains tax-free after a 12-month holding period. Disposals within this timeframe are taxed at the personal income tax rate, up to 45%. Staking, lending, and mining rewards are taxable on receipt at the market rate, with a €256 Freigrenze.

Crypto-to-crypto swaps count as disposals, including trades on decentralized exchanges. The German tax office uses FIFO method applied per wallet or exchange. Most private crypto activity falls under Anlage SO.