How are forex profits taxed in Germany?

Forex and CFD profits in Germany are taxed under the Abgeltungsteuer regime at a flat 25% plus a 5.5% solidarity surcharge, totalling roughly 26.375%, plus optional church tax. An annual EUR 1,000 Sparer-Pauschbetrag is exempt, but there is no tax-free wrapper for leveraged FX trading.

Tax Guide · 2026

Forex Tax in Germany 2026

Capital gains, CFDs and spread betting — how Germany taxes forex profits in 2026, the headline rate of 26.375%, filing deadlines, and loss-offset rules enforced by Bundeszentralamt fur Steuern (BZSt).

Germany Forex Tax Rates 2026

The brackets, rates and thresholds that apply to forex and CFD profits in Germany for the 2026 tax year.

Income Tier	Tax Rate	Threshold	Notes
Base Abgeltungsteuer	25.0%	All capital income	Flat rate, separate from income tax
Solidarity surcharge	+5.5%	On the 25% base	Adds 1.375 pp, totalling 26.375%
Church tax (optional)	8-9%	Of the 25% base	Region-dependent (Bayern, Baden-Wurt.: 8%; else 9%)
Sparer-Pauschbetrag	0%	First EUR 1,000	Annual tax-free saver allowance per person
Derivative loss offset cap	n/a	EUR 20,000/year	Losses above carry forward indefinitely

Source: Bundeszentralamt fur Steuern (BZSt). Rates apply to the 2026 tax year and are subject to change in national budget updates.

Key things Germany forex traders need to know

1. Who administers forex tax in Germany

The Bundeszentralamt fur Steuern (BZSt) is the primary authority responsible for collecting forex and CFD capital-gains tax in Germany. Filings are made annually on Einkommensteuererklarung (Anlage KAP) with the deadline falling on 31 July of the following year. All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).

2. How forex is classified versus CFDs

Forex and CFD profits are Einkunfte aus Kapitalvermogen (capital income) under section 20 of the EStG, taxed separately from ordinary income at the flat Abgeltungsteuer rate.

3. Spread betting status in Germany

Spread betting is not commonly offered to German residents. Any bets structured as Glucksspiel fall outside the Abgeltungsteuer regime and follow the Rennwett- und Lotteriegesetz rather than capital-gains rules.

4. Cryptocurrency treatment

Cryptocurrency profits sit outside the Abgeltungsteuer regime. Private crypto sales are tax-free after a one-year holding period; otherwise profits above the EUR 1,000 (joint EUR 2,000 from 2024) threshold are taxed at the personal income tax rate.

5. Professional-trader reclassification

If the Finanzamt deems trading to be a Gewerbebetrieb (commercial activity), profits move from the flat Abgeltungsteuer into the progressive income tax schedule plus Gewerbesteuer, significantly raising the effective rate for high-volume traders.

Go deeper: full Germany tax guide

This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.

Read the full Germany tax deep dive

Frequently Asked Questions

How much tax do I pay on forex profits in Germany?

Forex and CFD profits in Germany are taxed at 26.375% under the Abgeltungsteuer (flat capital gains tax) regime, administered by Bundeszentralamt fur Steuern (BZSt). The exact amount depends on your total capital income, any available allowances, and whether Germany's progressive-scale or flat-rate option is more favourable in your specific circumstances.

Do I need to declare foreign-broker profits in Germany?

Yes. Germany residents must self-declare profits from CySEC-passported or other foreign-regulated brokers — they do not usually withhold local tax. Declaration is made annually on Einkommensteuererklarung (Anlage KAP) with a deadline of 31 July of the following year.

Is spread betting tax-free in Germany?

What happens if I am classified as a professional trader in Germany?

Reviewed by

Daniel Ferretti

Regulatory Affairs Editor · EU Financial Regulation Specialist

10+ years of experience · 28 articles

LLM International Financial Law, University of Luxembourg
Former CySEC Compliance Officer

CFD Risk Warning

CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.

This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.

This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.