German Crypto Exchanges Begin Reporting Gross Volumes to Tax Office

German crypto exchanges will report gross trading volumes to the Federal Central Tax Office for the 2026 tax year. This is the first time such data will be transmitted under new legal mandates. The reporting deadline is 31 July 2027.

The reported figures represent aggregate transaction amounts, not realized profits. Investors must calculate their own gains using separate records. This distinction is critical for accurate tax filings in Germany.

New Reporting Obligations Start in 2026

The Kryptowerte-Steuertransparenzgesetz (KStTG) implements the European DAC8 directive into German law. It mandates that crypto service providers share customer data with federal authorities. This data is then forwarded to state tax offices. The rule applies to transactions occurring in the 2026 calendar year.

Providers must submit reports by 31 July 2027. This applies to all crypto-asset service providers operating in Germany. The law requires detailed breakdowns of user activity. Non-compliance may result in regulatory penalties.

Reported Data Excludes Profit Metrics

The report includes personal details such as name, address, and tax identification number. It also lists the tax residency countries of the user. Transaction data is broken down by individual crypto-asset type. For each asset, the provider reports aggregate gross amounts for purchases and sales.

The data includes the number of units traded and the count of transactions. It covers trades against fiat currencies and other crypto-assets. It also includes market value of swaps and transfers. No individual acquisition dates or prices are included in the report.

Users Must Track Individual Gains

Gross amounts do not reflect net profit or loss. Fees and acquisition costs are not netted from the reported figures. An active trader may show high volume with minimal profit. The gap between gross volume and taxable gain must be closed by the user.

Investors should maintain detailed records of every transaction. This includes dates, prices, and fees for each trade. These records allow for accurate calculation of capital gains. According to GN markets/crypto (en-US), this self-reporting responsibility remains with the investor.