How is bridging through Across taxed in Germany?
In short
If you send a token through Across to your own wallet on another chain and the same token arrives there, you haven't sold anything. It keeps its purchase date and its cost basis, and the one-year holding period keeps running. That's how TaxMaxi reads a bridge. No rule says so explicitly, and there's another reading under which every bridge is a sale.
If a different token arrives, that's a swap at the bridge. The gain on it is taxable if you held the token for no more than a year.
- As of:
- 23 October 2026
- Based on:
- § 23 EStG, BMF letter of 6 March 2025
What is Across?
Across is a bridge between Ethereum, its layer 2 chains and Solana. You deposit with Across on one chain, and a relayer pays you on the other out of its own money, usually within seconds. Across then pays the relayer back from your deposit. Many apps, LI.FI and Jumper among them, send transfers through Across.
- The app app.across.to You pick the chain, token and amount, or you go through an app that uses Across in the background.
- The deposit Across's contract on the chain you're leaving Your token goes to Across, with the deposit's number.
- The payout a relayer on the other chain It pays you and quotes the same number.
For tax, only what reaches you counts: the same token in your own wallet, or a different one.
Across at a glance
- Type
- Bridge between chains
- Solana
- DLv3NggMiSaef97YCkew5xKUHDh13tVGZ7tydt3ZeAruAcross program
- Solana
- HaQe51FWtnmaEcuYEfPA7MRCXKrtqptat4oJdJ8zV5BeAcross program
- Solana
- FsD4uqAyXiAcQapVTokNvdz1ZC5hMHjY6a93nYmEqZQSAcross program
- Ethereum
- 0x5c7BCd6E7De5423a257D81B442095A1a6ced35C5SpokePool
- Ethereum
- 0x97CCDBea4632140639aD5eA9b944aa034eb15fD4SpokePoolPeriphery
An Across transfer on both chains
Here's a real transfer through Across from Ethereum to Solana, from a stranger's public wallets, the way TaxMaxi reads it: the deposit on Ethereum and the payout on Solana, linked by the deposit number they both carry.
- −59.760309 USDC Sent via Acrossto your own wallet on Solana: not a disposal, purchase date and cost go with it
- −0.00009761238464432 ETH Network feethe ETH paid count as disposed of, and the fee isn't deducted anywhere
- +59.747943 USDC Arrived via Acrossthe same token, with its purchase date and cost from there: not an acquisition
On Solana the relayer pays the transaction's fee. Whatever goes missing between the two sides, it keeps as its own fee.
An example in euros
You buy SOL, send it through Across a few months later to your own wallet on Ethereum, and sell it there after more than a year. Here's how TaxMaxi works it out:
- 10 January 2024Bought 10 SOL for €1,000.00
- 1 June 2024Via Across to your own wallet on Ethereum, worth €1,500.00: not a disposal
- 1 February 2025Sold the 10 SOL on Ethereum for €2,000.00
- Proceeds
- €2,000.00
- Cost basis 10 SOL from 10 January 2024
- − €1,000.00
- Gain after 388 days since the purchase, tax-free
- +€1,000.00
Sale on 1 February 2025
- Proceeds value of the SOL sent
- €1,500.00
- Cost basis 10 SOL from 10 January 2024
- − €1,000.00
- Gain after 143 days, taxable
- +€500.00
If ETH arrives instead: a swap at the bridge
If it stays the same token, the bridge doesn't interrupt the one-year period: it has been running since the purchase, so the gain of €1,000.00 is tax-free and doesn't count toward the exemption limit either. If ETH arrives, the gain of €500.00 up to the bridge is taxable, within the exemption limit of €1,000 a year.
Anyone who reads the bridge as a sale calculates differently: on 1 June 2024, €500.00 of gain would have been taxable, and the one-year period would have started again. The sale 245 days later would then be taxable too.
Worked out by TaxMaxi's tax engine, on the same principles as for your wallet.
The legal basis
No law and no letter says outright whether a bridge costs tax: neither § 23 EStG on private sales nor the finance ministry's letter of 6 March 2025 mentions bridges. TaxMaxi calculates them by the principles the letter sets for swaps and for transfers between your own wallets.
The letter is divided into numbered paragraphs (Randnummern). Each principle below says what it rests on; a click opens the letter at that spot.
-
1
Over a bridge to your own wallet
If you send a token over a bridge to your own wallet on another chain and it arrives there as the same token, backed 1:1, that's not a disposal: it keeps its acquisition date and cost basis, just in a wallet TaxMaxi can't see, and the report says so. Whether a bridge is a disposal instead is disputed: the DeFi guide of CoinTracking sees every bridge as a disposal with a new acquisition, which realizes the gain since the purchase and restarts the holding period. The finance ministry's letter says nothing about bridges.
-
2
Between your own wallets on two chains
If a token leaves one of your wallets and arrives in another of your wallets in a separate transaction, over a bridge to another chain or through an exchange, that's one single move and not a disposal: it keeps its acquisition date and cost basis, and its holding period keeps running. A token the bridge backs 1:1 on the other chain is the same token. The number the bridge gives the transfer, which both chains show, links the two ends with certainty. If it's missing, TaxMaxi offers a send and an arrival of the same coin, close in time, with the arrival smaller by at most the route's fee, as a pair for you to confirm. What the bridge keeps along the way is part of what was moved.
- 3
The other reading
Not everyone reads a bridge this way. The DeFi guide by CoinTracking (as of 17 April 2026) says of bridges between chains, in our translation: "The tax administration treats this as a disposal plus a new acquisition."
On that reading every bridge would be a sale: the gain since the purchase would be realized for tax, and the one-year period would start again for the token on the new chain. TaxMaxi reads a bridge to your own wallet differently, because nothing goes to anyone else. Until a court or the ministry settles the question, a tax advisor can tell you which reading fits your case.
Common questions
Is bridging through Across taxable?
Not if the same token arrives in your own wallet. It only changes chain, and TaxMaxi carries it forward with its purchase date and its cost basis. If a different token arrives, it's a swap.
I bridged through LI.FI or Jumper. Does that count as Across?
If the app sent your transfer through Across, yes: for tax, the bridge underneath is what counts. TaxMaxi also recognizes Across when an app made the deposit for you.
Does the one-year holding period start again after a bridge?
On TaxMaxi's reading it doesn't, as long as the same token arrives. Anyone who reads every bridge as a sale has the period start again. The finance ministry's letter of 6 March 2025 says nothing about bridges.
What about the relayer's fee?
It's part of what you transferred: the tokens that arrive carry the cost of all the tokens that left.
More bridges
This page explains how TaxMaxi calculates. It is not tax advice and does not replace a tax advisor.