德国财政部拟对加密货币征收 25% 资本利得税，最早 2028 年生效

德国财政部拟对加密货币征收 25% 资本利得税，最早 2028 年生效

2026-09-09 17:19

ChainThink 消息，9 月 9 日，据德媒 Golem 报道，德国联邦财政部正拟法案，将加密货币收益纳入资本利得税（Abgeltungsteuer），比特币、以太坊等数字资产投机收益最早自 2028 年起按 25% 税率征税，与股票交易收益税率一致。

目前德国加密资产持有满一年后出售可免税，未满一年出售按最高 45% 个人所得税率缴纳。法案拟保留每人 1000 欧元免税额度，并允许加密收益与股票等其他证券亏损相互抵扣；

个人税率低于 25% 的纳税人可申请「有利性核定」降低税负。该税适用于 1月1日后购入的加密资产，此前持有资产是否享受过渡保护尚待立法明确。

财政部预计每年增加约 3.5 亿欧元税收，法案已提交其他联邦部门征求意见。

Disclaimer: Contains third-party opinions, does not constitute financial advice

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