Germany is imposing 2026 DAC8-based reporting obligations on crypto exchanges and providers with German users, requiring disclosure of user information and transaction data to tax authorities.

Affected platforms include Bison, Bitpanda, Kraken, Binance, and Coinbase.

This shift ends the era of hiding crypto income from tax authorities and signals stricter regulatory scrutiny in the crypto market.

The summary answers Handelsblatt’s basic questions about how the new rules will be implemented and common FAQs.

The new reporting obligation is framed as making tax collection easier, though the article provides limited detail on the exact reporting process.

EU Tax Identification Number validation tools exist to verify IDs and prevent mismatches.

The rules apply to 2026 transactions only; prior years aren’t automatically retroactively covered, but authorities may examine historical activity if 2026 data patterns trigger scrutiny.

Data requests may target origins and prior years if large-scale 2026 activity is detected, even if earlier years were not flagged.

Previous years’ crypto activity isn’t automatically reported, but authorities can seek information about prior years if 2026 activity reveals inconsistencies.

The article frames this as a broad crackdown on crypto tax evasion, with Handelsblatt addressing frequently asked questions.

If users don’t provide tax information, exchanges must issue reminders and can block transactions after a grace period (up to 90 days, earliest 60 days).

If users withhold or give incorrect information, exchanges can issue reminders and restrict compliant transactions for up to 90 days after the initial request.