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Germany Tax Compliance

Steuererklärung · §23 EStG · 1-year rule

Tax authority
Finanzamt
Tax year
1 January – 31 December
Filing deadline
31 July (or 28/29 February next year with Steuerberater)
CGT rate
0% after 1-year holding period. Otherwise marginal income tax rate.
Overview

The Germany tax system at a glance

Filings in Germany go through Finanzamt (local tax office). The standard method is Einkommensteuererklärung via ELSTER or Steuerberater.

Private sales (§23 EStG). Tax-free after 1-year holding. €600 exemption for short-term gains.

Annual exemption: €600 Freigrenze (not a deduction — if exceeded, full amount taxed)

Key rates & treatment

Income tax rates
14% – 45% (progressive)
Capital gains rate
0% after 1-year holding period. Otherwise marginal income tax rate.
Annual exemption
€600 Freigrenze (not a deduction — if exceeded, full amount taxed)
Currency
EUR (€)

What Handy covers in Germany

Six things your Germany expert handles end-to-end.

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1-year holding period rule (§23 EStG)

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€600 Freigrenze application

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DeFi and staking treatment

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Gewerbliche trading classification risk

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FIFO cost basis method

Finanzamt audit support

Your expert

Your Germany expert holds Steuerberater or Fachanwalt für Steuerrecht.

Every expert in our Germany network is a licensed, practising tax professional. We verify credentials and practice history before approval — no gig workers, no unlicensed bookkeepers.

When you sign up, our matchmaking system picks the best available expert for your specific situation: jurisdiction match, capability score, capacity, language, and client rating.

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Germany expert network
Finanzamt (local tax office)
  • Verified credentials and practice history
  • Specialised in crypto, employment, and capital gains
  • Native or fluent in your language
  • Active matchmaking based on availability

Key deadlines

When the Germany tax year runs and when filings are due.

Tax year
1 January – 31 December
The reporting period for income and gains.
Filing deadline
31 July (or 28/29 February next year with Steuerberater)
When your return is due to Finanzamt.
Filing method
Einkommensteuererklärung via ELSTER or Steuerberater
How returns are submitted.

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