German Crypto Providers Must Report Gross Trading Volume Per Asset By July 2027

Starting with the 2026 reporting period, German crypto service providers will be required to transmit aggregated gross amounts per crypto-asset to the Federal Central Tax Office (Bundeszentralamt für Steuern), with the first filing deadline set for 31 July 2027. The reported figures represent trading volume rather than profit, meaning the data will reflect the total gross value of transactions in each crypto-asset rather than gains or losses realized by individual users.

The reporting obligation applies to crypto service providers operating in Germany, which includes exchanges, brokers, and other platforms that facilitate crypto-asset transactions for German customers. The scope is defined by the activities these providers perform: exchanging crypto-assets for fiat currency, exchanging one crypto-asset for another, and transferring crypto-assets on behalf of customers.

The aggregated gross amounts that providers must report are structured per crypto-asset, meaning each digital asset traded on a platform will be reported separately with its total gross transaction value. This per-asset aggregation provides the tax office with a granular view of which crypto-assets are being traded and at what scale, without requiring transaction-level detail for every individual trade.

The Federal Central Tax Office will use the reported volume data to gain visibility into the scale of crypto trading activity in Germany, with the figures serving as a measure of market activity rather than a direct indicator of taxable profit. Providers should begin preparing their systems now to ensure they can capture the required data from the start of the 2026 reporting period.