On 8 October 2026, the German Bundestag rejected the Green Party's bill to abolish the crypto holding period, by 445 votes to 132. I argued for keeping the one-year rule this summer and I welcome the result. It is still not the all-clear, and anyone who reads the debate in the plenary record can see why.
As of 9 October 2026. Not tax advice, see the note at the end.
More on this topic: Finance & Crypto Assets, with background, practice and every article in one place.
In July I wrote to several members of the Bundestag and asked them to keep the one-year holding period under Section 23 of the German Income Tax Act. One member of the finance committee replied, and he was one of the signatories of exactly this bill. His reply and my objections are in my article on the reply from the finance committee. Now the plenary has decided, and because the bill already failed at second reading, the procedure is over.
Bundestag Vote on the Crypto Holding Period: Results by Parliamentary Group
The Greens had requested a roll-call vote. 577 voting cards were cast, with no abstentions. Every group voted as a bloc:
| Parliamentary group | Yes | No |
|---|---|---|
| CDU/CSU | 0 | 198 |
| AfD | 0 | 134 |
| SPD | 0 | 112 |
| Alliance 90/The Greens | 76 | 0 |
| The Left | 54 | 0 |
| Independent members | 2 | 1 |
| Total | 132 | 445 |
The full debate, with the official video of the speech by Olav Gutting (CDU/CSU), the key statements of every group and the vote on the Left Party's motion, is in our German-language report on cryptoticker.io on the Bundestag vote.
Why Rejecting the Green Bill Does Not Save the Crypto Holding Period
The Bundestag rejected a route, not the goal. The decisive sentence of the debate came from Parsa Marvi for the SPD. His group considers it unfair that crypto gains are tax-free today after a holding period of one year, and believes it is right to bring crypto gains under the flat tax on capital income. The SPD is willing to see the Finance Ministry's draft through the Bundestag together with the coalition.
For the CDU/CSU, Olav Gutting defended the holding period as a basic principle of German tax law. His colleague Fritz Güntzler, however, said openly that moving crypto to capital income, as once happened with shares, is being discussed, including within the coalition. Anyone who reads that knows where a majority for reform could come from.
That reform has been on the table as a draft since 30 September. Crypto assets such as Bitcoin and Ether would become capital income, taxed at 25 percent plus solidarity surcharge and with no holding period, but only for purchases made after 31 December 2026. From 2028, platforms would withhold the tax directly.
Grandfathering for Existing Holdings: The Difference That Matters to Investors
As an entrepreneur, I judge a law first by whether people can plan around it. The Green bill would have applied to purchases from 1 January 2026, retroactively for the current year in which people bought in good faith under the existing rule, and at a personal income tax rate of up to 45 percent. That is now off the table.
The government draft puts the cut-off date in the future. Whoever buys before the end of 2026 keeps the holding period. That is the point at which a political decision I disagree with on substance still becomes plannable. Investors with a high income would even pay less on short-term gains at the flat 25 percent than at their personal rate. The reform becomes expensive for long-term holders, the very investors the tax code has so far wanted to reward.
Where I still see work to do is the implementation. If a platform does not know the purchase date and price, the draft says it should assume a purchase after the cut-off and calculate the withholding on 50 percent of the sale proceeds. Anyone who has moved coins between exchanges and their own wallet, which applies to many investors, would overpay first and reclaim the difference through the tax return.
Petition 201716 and the Cabinet: The Next Dates for Crypto Tax in Germany
On Monday, 12 October, the Bundestag petitions committee will hold a public hearing from 12 noon on petition 201716, which calls for keeping the holding period. What the petition asks for is in my article on petition 201716. According to the current timetable, the federal cabinet is to take up the ministry's draft two days later. The Bundesrat and the Bundestag follow, and the law only changes once the act is promulgated.
What I take away from the past months: a letter to your own member of parliament gets read, and a plenary record is more revealing than any headline. The Greens expected at least 5 billion euros in additional revenue, the Finance Ministry expects 350 million euros a year at full effect for its own draft. That is a factor of 14 for the same asset class.
What Investors Can Sensibly Do Now: Secure Purchase Records
For anyone holding crypto, the current law still applies: gains after more than one year of holding remain tax-free, and within the period the 1,000 euro exemption limit covers all private sale gains of a year. What helps in every conceivable version of the reform is complete proof of when and at what price you bought. Export your transaction history today and sort your holdings by purchase date, and you are ready for the cut-off, whatever the final law looks like.
Frequently Asked Questions
Has the Bundestag abolished the crypto holding period?
No. On 8 October 2026, the Bundestag rejected the Green Party's bill to abolish the holding period by 445 votes to 132. The one-year holding period under Section 23 of the German Income Tax Act still applies.
Is the German crypto holding period safe for good?
No. On 30 September 2026, the Federal Finance Ministry published its own draft, under which crypto assets bought after 31 December 2026 would be taxed at 25 percent plus solidarity surcharge with no holding period. In the debate, the SPD said it wants to pass this draft with the coalition.
What would the rejected Green bill have changed?
Gains on crypto assets bought after 31 December 2025 would have been taxed at the personal income tax rate regardless of how long they were held. The bill was printed paper 21/5752.
When will the future of the crypto holding period be decided?
Only in the legislative procedure on the government draft. According to the current timetable, the cabinet takes it up in mid-October 2026, followed by the Bundesrat and the Bundestag. Until a law is promulgated, the current rules stay in place.
Note: This article is not tax advice. It describes the law and the state of the legislative procedure as of 9 October 2026. How a reform affects your own holdings is a question for a tax adviser.
Warm regards,
Dennis Weidner
Note: AI tools supported me in writing this article, and some images were edited with AI. I stand behind its content and every statement with my name.
