GermanyEnglish
Crypto taxes in Germany by blockchain
How crypto on Solana, Ethereum and other chains is taxed in Germany, what's the same everywhere and what each chain does differently.
In short
German tax law goes by what happens, whichever blockchain it happens on: a sale or swap within a year of buying is taxable under § 23 of the Income Tax Act (EStG), unless all such gains of the year stay under €1,000 in total. Staking rewards and lending interest are income under § 22 Nr. 3 EStG, tax-free under €256 a year.
What differs from chain to chain is what its protocols do: whether a liquid staking token credits rewards or grows in value, what the fee is paid in, what a position in a pool looks like. That's why each chain has its own page with the protocols TaxMaxi reads there.
- As of:
- Based on:
- § 23 EStG, § 22 EStG, BMF letter of 6 March 2025
The chains
Each page explains how what you do on the chain counts for tax and which protocols TaxMaxi reads there, each with a real transaction and an example in euros.
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SolanaBlockchain
Solana taxes in Germany
On Solana, TaxMaxi mainly reads liquid staking, lending, perps and DEX aggregators.
- Jupiter
- DFlow
- Jito
- Kamino
- Marinade
- Pump.fun
- Sanctum
- Raydium
- Solana staking
- Drift
- Flash Trade
- Jupiter Lend
- Jupiter Perps
- marginfi
-
EthereumBlockchain
Ethereum taxes in Germany
On Ethereum, TaxMaxi mainly reads liquid staking, staking, DEXs and DEXs on BNB Chain.
Common questions
Is crypto taxed the same on every blockchain?
Yes. The Income Tax Act and the finance ministry's letter speak of crypto assets, not of chains: a swap is a swap, whether on Solana, Ethereum or another chain (paragraph 54). The same one-year holding period, the same €1,000 limit and the same €256 limit for income apply. The only difference is what a chain's protocols do technically, and so what a transaction is for tax.
Does the €1,000 limit apply to each chain separately?
No. The exemption limit (Freigrenze) applies to all private sales of a year together, across all chains, wallets and exchanges. Only the order is worked out separately: if you bought the same coin several times, then in each wallet the one bought first counts as sold first (paragraphs 61 and 62).
How are network fees taxed?
You pay the fee in the chain's coin: in SOL on Solana, as gas in ETH on Ethereum. That coin leaves your wallet, which makes it a small sale. On a taxable swap, the fee counts as deductible expenses (Werbungskosten) and reduces the gain (paragraphs 57 and 59); on a transfer between your own wallets it doesn't count as a cost.
Is it taxable to send coins to another chain?
If the same token arrives in your own wallet on the other chain, on TaxMaxi's reading that isn't a sale: it keeps its purchase date and cost basis. If a different token arrives, it's a swap. There's no explicit rule on this; more under Crypto bridges and taxes.
Which chains does TaxMaxi read?
In the app, Solana, Ethereum, Base, Arbitrum, Optimism, Polygon and BNB Chain: an address you've used on several EVM chains is read by TaxMaxi on each of them. So far, Solana and Ethereum have their own pages with protocols, a real transaction and an example in euros.
Sources
- § 23 EStG
Private sales: the one-year holding period and the €1,000 limit
- § 22 EStG
Other income: staking, lending and the €256 limit in Nr. 3
- BMF letter of 6 March 2025
How tax offices tax crypto assets, as a PDF from the finance ministry
- Solana documentation
How Solana works: accounts, fees, staking
- Ethereum documentation on ethereum.org
How Ethereum works: transactions, gas, staking
These pages explain how TaxMaxi calculates. They are not tax advice and do not replace a tax advisor.