DAC8 (EU reporting rules for crypto-assets)

DAC8 is the eighth amendment to the EU Directive on Administrative Cooperation in taxation (Directive (EU) 2023/2226 of 17 October 2023). It has applied since 1 January 2026 and requires crypto providers to report customer data and transactions to the tax authorities, which share them across the EU.^[1]

Implementation in Germany

The Crypto-Asset Tax Transparency Act (Kryptowerte-Steuertransparenz-Gesetz, KStTG) has been in force since 24 December 2025. Crypto-asset service providersGlossaryCASP (crypto-asset service provider)A company that professionally provides crypto-asset services to customers – such as trading, exchange, custody or transfers. In the EU, every CASP needs an authorisation under MiCA.On the learning path: Stage 4 · Step 2 – Choosing a provider →In the glossary →× such as exchanges, brokers and Bitcoin apps report to the Federal Central Tax Office every year by 31 July for the previous year, for the first time by 31 July 2027. The data reported includes:

• name, address, date of birth and tax identification number,
• aggregated purchases and sales for each crypto-asset,
• transfers, including withdrawals to addresses not linked to any provider – such as your own wallet.^[2]

For this, your provider requires a self-certification including your tax ID (§ 6 KStTG). New customers submit it before their first reportable transaction, existing customers by 1 January 2027. If it is still missing after a reminder, the provider must block such transactions (§§ 7, 8 KStTG).^[2]

What this means for you

• The tax rules stay the same. Whether a gain is taxable still depends on the holding periodGlossaryHolding period (speculation period)In Germany, the gain from selling privately held bitcoin is tax-free if more than one year passes between purchase and sale (§ 23 EStG, as of September 2026). Each purchase has its own holding period.On the learning path: Stage 6 · Step 3 – Bitcoin & tax →In the glossary →× and the exemption limitGlossaryExemption limit (€1,000 Freigrenze)In Germany, gains from private disposal transactions stay tax-free if they total less than €1,000 in a calendar year. From €1,000, the entire gain is taxable.On the learning path: Stage 6 · Step 3 – Bitcoin & tax →In the glossary →× for private disposal transactionsGlossaryPrivate disposal transaction (privates Veräußerungsgeschäft)A German tax term from § 23 EStG: if you sell or swap privately held bitcoin within one year of buying them, the gain is taxable – unless all such gains in that year together stay below the €1,000 exemption limit.On the learning path: Stage 6 · Step 3 – Bitcoin & tax →In the glossary →×.
• Self-custody remains permitted. For tax purposes, transferring bitcoin to someone else in exchange for something of value is a disposal; withdrawing to your own wallet is not.^[3] It is still reported.
• You still need your own records, because the provider only reports what happened on its platform. More in DAC8 & reporting obligations.

As of September 2026. Not tax advice.