On September 2, 2026 the German federal cabinet adopted the draft of an Income Tax Reform Act 2027, and crypto assets do not appear in it. The one-year holding period under Section 23 of the Income Tax Act therefore continues to apply unchanged.
On September 2, 2026 the German federal cabinet adopted the draft of an Income Tax Reform Act 2027, and crypto assets do not appear in it. The one-year holding period under Section 23 of the Income Tax Act therefore continues to apply unchanged.