The law introduces new reporting and due diligence obligations for crypto-asset service providers in line with EU DAC8.
Germany has officially published the Law implementing Council Directive (EU) 2023/2226 (DAC8) in the Official Gazette on 23 December 2025, introducing updated reporting and due diligence requirements for crypto-asset service providers.
The European Council approved DAC8 in October 2023. Its rules are primarily derived from the OECD’s Crypto-Asset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS) for automatic exchange of financial account information for tax purposes.
DAC 8 introduces the automatic sharing of information on crypto-assets among EU member states. It represents the eighth update to the Directive on Administrative Cooperation in Direct Taxation.
The Directive establishes procedures for reporting and exchanging details about crypto-asset users. It requires operators involved in crypto transactions to follow due diligence and reporting obligations. These rules align with the OECD’s Crypto-Asset Reporting Framework (CARF) and cover a wide range of crypto-assets, using definitions from the European Crypto-Assets Regulation (MiCA).
Most DAC8 provisions will take effect from 1 January 2026.
Earlier, Bundestag approved the draft law (KStTG) on 5 November 2025, aimed at implementing the EU’s DAC8 directive on the taxation of digital financial products, including crypto assets.
