Wire · regulatory
BMF: Draft Bill would tax exchange crypto-assets as investment income
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Fusion42 · 11 October 2026 · Fusion42 review
Germany's Federal Ministry of Finance published a draft bill proposing to tax exchange crypto-assets like Bitcoin and Ether as investment income under Section 20 of the Income Tax Act, eliminating the one-year holding period and introducing a flat 25% tax rate with withholding obligations for service providers on assets acquired after December 31, 2026.
This Wire brief sits within Fusion42's coverage of Fintech.
◆ ◆ The Wire takeaway
You must plan for a new mandatory 25% flat tax on crypto gains without any holding period, changing how your crypto business reports and handles taxation. Domestic crypto service providers will have to start withholding tax from 2028, turning tax compliance into an operational priority.
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1 source · 7 Oct 2026
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