#BGBl. 2025 I Nr. 352Law on the Reporting Obligation of Providers and the Automatic Exchange of Information in Tax Matters for Cryptoasset Services
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This German law implements EU Directive 2023/2226 (DAC8) into national legislation. It establishes mandatory reporting requirements for crypto-asset service providers operating in Germany. Providers must collect and report detailed information on users and their crypto transactions to the Federal Central Tax Office (BZSt), which then automatically exchanges this data with other EU member states. The regulation covers exchanges, brokers, wallet providers, and other crypto service businesses. It aims to combat tax evasion and improve transparency in the crypto sector by creating a comprehensive cross-border information exchange framework effective from 2026 onwards.
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Key Changes
- Implementation of EU DAC8 directive into German law effective from 2026
- Mandatory registration and reporting obligations for all crypto-asset service providers in Germany
- Automatic exchange of user and transaction data between German tax authorities and other EU member states
+ 3 more changes with Pro
Obligations
What this law requires
Crypto-asset service providers must collect detailed information on users and their crypto transactions
Service providers must report collected user and transaction information to the Federal Central Tax Office (BZSt)
Implement automatic exchange of reported information with other EU member states through BZSt
Comply with mandatory reporting requirements by the effective date of January 1, 2026