Germany’s Federal Ministry of Finance has released the official DAC8 data set, requiring crypto-asset service providers to electronically report 2026 transactions from 2027, supporting automatic information exchange and tax transparency.
Germany’s Federal Ministry of Finance has released the officially prescribed data set for DAC8 reporting, applicable to crypto-asset service providers under the Kryptowerte-Steuertransparenz-Gesetz (KStTG).
From 2027, providers must electronically submit transaction data for the 2026 calendar year to the Federal Central Tax Office. Reports must follow the designated XML formats, including the DIP interface for bulk transfers, and align with OECD schema version 1.5.
The framework requires full identification of crypto-asset users, including tax IDs and birth dates, alongside aggregated transaction values. Standardised country and currency codes ensure international compatibility.
The data set, along with any future updates, is accessible on the Federal Central Tax Office website. The move supports automatic exchange of information and aims to improve tax transparency in the digital asset sector.
Earlier, Germany 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.
