Steuerberatungskanzlei Klein

Crypto tax advice / DAC8 & voluntary disclosure

DAC8 Crypto Voluntary Disclosure

Free initial guidance for crypto investors on DAC8 reports and a possible voluntary disclosure (Selbstanzeige)

Crypto risk check

Answer a few questions to receive an initial assessment. Takes about 2–3 minutes.

Important: The risk check does not replace tax advice. It serves as initial guidance on whether action is needed.

1
2
3
4

What is your current situation?

DAC8 and crypto: what does the new reporting obligation mean?

Under DAC8, crypto exchanges will be required from 2026 to report all transaction data automatically to the tax authorities. For crypto investors with undeclared gains, this means: a crypto voluntary disclosure (Selbstanzeige, Section 371 of the German Fiscal Code (AO)) can still avoid penalties now – later it becomes more difficult.

What DAC8 means for your crypto taxes:

  • Crypto exchanges report all transactions automatically to the tax office (Finanzamt)
  • Your crypto tax filings are matched against the reported data
  • Increased risk if crypto gains have not been declared
  • A crypto voluntary disclosure is then only possible to a limited extent

Crypto voluntary disclosure: who is the DAC8 risk check for?

Private crypto investors

You have bought Bitcoin, Ethereum or other cryptocurrencies and are unsure whether all crypto gains were correctly declared in your tax return. Under DAC8, these transactions will soon be reported automatically.

Active crypto traders

You trade cryptocurrencies regularly and may not have declared all your crypto taxes correctly. With high trading volumes, a crypto voluntary disclosure before DAC8 can make sense.

DeFi users & NFT traders

Staking, lending, liquidity pools or NFT trading – these crypto activities are also taxable and will be captured by DAC8 in future. Many investors have never declared these crypto taxes. For an overview of when crypto taxes arise – not only on cash-out, see our guide (in German).

DAC8 crypto risk check: what you receive

Risk assessment

No / low / increased risk

Recommended action

Corrected return or voluntary disclosure

Confidential

GDPR-compliant, no disclosure of data

Quick

Initial assessment in 2–3 minutes

Personal advice

Direct contact on request

Expertise

Experience with voluntary disclosures

Crypto voluntary disclosure before DAC8: why act now?

Use the window before DAC8

Until the DAC8 crypto reporting obligation takes effect, you can still put your crypto taxes in order proactively.

Exemption from punishment through voluntary disclosure

A timely crypto voluntary disclosure can avoid fines or prison sentences – but only as long as the tax office has not yet discovered the offence.

Crypto taxes: save interest

The longer you wait to declare your crypto gains retrospectively, the more back-payment interest (Nachzahlungszinsen) accrues.

Clarity on crypto

End the uncertainty about your crypto taxes and create a clear position for the future.

Frequently asked questions about DAC8 and crypto voluntary disclosure

What is DAC8 and when does the reporting obligation for crypto apply?
DAC8 (Directive on Administrative Cooperation 8) is an EU directive that requires crypto exchanges from 2026 to report all transaction data automatically to the tax authorities. This means that the tax office will in future automatically receive information about your crypto purchases and sales.
When does a crypto voluntary disclosure make sense?
A crypto voluntary disclosure makes sense if you have not declared crypto gains in your tax returns in the past, or have not declared them in full. Important: the voluntary disclosure must be made before the tax office starts investigating on its own initiative – only then can exemption from punishment be achieved.
What penalties apply to undeclared crypto gains?
Tax evasion through undeclared crypto gains can lead to fines or prison sentences of up to 5 years (up to 10 years in serious cases). In addition, back-payment interest of 6% per year is charged. A timely voluntary disclosure can avoid these penalties.
Is my data safe in the risk check?
Yes, all data is processed in compliance with the GDPR and is not passed on to third parties. The risk assessment is confidential. As tax advisors (Steuerberater), we are also bound by the statutory duty of confidentiality.
How much does a crypto voluntary disclosure cost?
The cost of a crypto voluntary disclosure depends on its scope: decisive factors are the amounts involved (Gegenstandswerte), the number of transactions and tax years, and the complexity (DeFi, NFTs, etc.).
Can I make the voluntary disclosure myself?
In theory yes, but we strongly advise against it. A voluntary disclosure must be complete and correct – errors can render it invalid, in which case you may still be prosecuted. Professional support is essential here.

DAC8 and crypto: act before the tax office does

A timely crypto voluntary disclosure can avoid penalties. Use the free DAC8 risk check now or contact us directly for confidential advice on your crypto taxes.

Start the risk check Contact us directly
Book a consultation