---
type: subdivision
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "fatf", "legal"]
aliases: ["DE-BE", "DEU-BE"]
created: 2026-04-13
updated: 2026-04-02
compile_into: ["[[country--germany]]"]
sources:
  - name: "BaFin"
    url: "https://www.bafin.de"
    type: "official"
  - name: "Kreditwesengesetz (KWG) and Markets in Crypto-Assets Regulation ([[concept--mica|MiCA]])"
    url: "https://www.bafin.de"
    type: "framework"
---

# 🇩🇪 [[subdivision--de-berlin|Berlin]] (DE-BE) — Crypto Regulation

> Germany has a clear and comprehensive regulatory framework for cryptocurrencies, primarily governed by the Kreditwesengesetz (KWG) and the EU-wide Markets in Crypto-Assets Regulation (MiCA). The Federal Financial Supervisory Authority (BaFin) actively supervises crypto activities, ensuring compliance with financial and anti-money laundering laws.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Sub-jurisdiction of | [[country--germany|Germany]] |
| Risk Score | 30/100 (Moderate Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--eur|EUR]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 25% plus solidarity surcharge and church tax where applicable |
| Capital Gains (Corporate) | 15% corporate tax plus trade tax (varies by municipality) |
| VAT on Crypto | No |
| Mining Tax | Taxed as business income under income or corporate tax |
| Staking Tax | Taxed as income under personal income tax |
| Airdrop Tax | Taxed as income at fair market value upon receipt |

Cryptocurrency gains are subject to capital gains tax for individuals and corporate tax for businesses. VAT does not apply to crypto transactions. Staking and mining income are taxed as ordinary income or business income respectively.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--bafin|BaFin]] |
| Framework | Kreditwesengesetz (KWG) and Markets in Crypto-Assets Regulation (MiCA) |
| Ease | medium |
| Cost | N/A |
| Timeline | N/A months |

BaFin requires crypto service providers to obtain appropriate licenses under KWG and MiCA, including compliance with prudential and AML requirements.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| [[concept--fatf|FATF]] Member | No |
| FATF Status | fsrb_only |

## DeFi

**Status:** regulated

DeFi platforms fall under existing financial regulations and must comply with licensing and AML requirements as per BaFin guidance and MiCA.

## Stablecoins

**Status:** regulated

Stablecoins are regulated under MiCA, requiring issuers to comply with transparency, reserve backing, and consumer protection rules.

## NFTs

**Status:** no_rules

No specific NFT regulation

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.15/kWh |
| Renewable Energy | 30% |
| Climate | temperate |
| Infrastructure | excellent |

Mining is legal with no special restrictions; electricity costs are relatively high but infrastructure is excellent. Renewable energy share is moderate.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 80/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |

## Enforcement

Enforcement focused on unlicensed operators and consumer protection

## CBDC Status: unknown

---

*Data source: [Soken Crypto Legal Map](https://soken.io/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [BaFin](https://www.bafin.de)
- [Kreditwesengesetz (KWG) and Markets in Crypto-Assets Regulation (MiCA)](https://www.bafin.de)