German Federal Tax Office (Finanzamt)

From 2026, German tax authorities will enforce new transparency obligations on cryptocurrency exchanges. The rules mandate that exchanges collect and report the tax identification numbers of their customers. Non‑compliance can lead to a penalty of up to €50,000 per violation.

The German tax authority announced that starting in 2026 crypto exchanges will have to follow stricter transparency rules, including the collection of taxpayers’ identification numbers. Non‑compliance, such as not providing a tax number, can lead to a penalty of up to €50,000.