DAC8 · BZSt
CARF and DAC8 reporting in Germany
Germany applies CARF through the EU's DAC8 directive, and you report to the Bundeszentralamt für Steuern (BZSt). Data collection runs through 2026, and the first reports are due in 2027. Because DAC8 is CARF written into EU law, a system built for CARF already covers most of what Germany asks for. Kryptos does the due diligence, builds the file, and files it with the BZSt.
AT A GLANCE
BZSt
Authority
2027
First reporting
DAC8, the EU's route to CARF
Rules
EU-resident users
Scope
DAC8 is CARF, in EU law
You are not building for a separate German standard. DAC8 puts the OECD's CARF rules into EU law, so the due diligence and the data are the same CARF baseline with some EU structure on top. If you have built for CARF, you have done most of the German work already.
You report once for the whole EU
You register in one member state and report there for all your EU-resident users, and that state passes the data to the others. A provider whose main EU presence is in Germany reports to the BZSt, once, not in each country its users live in.
The dates that matter
Collection runs through 2026. Registration and due diligence happen during the year, and the first report lands in 2027. As with every CARF regime, the 2027 report depends on clean 2026 data, so the work starts now.
What happens if you get it wrong
Under DAC8, each member state sets penalties for late, missing, or wrong reports and for weak due diligence, and Germany applies these through national law. The safeguard is the same everywhere: collect valid self-certifications and check tax IDs as users sign up.
ONE PLATFORM
How Kryptos handles it
It runs on one system. You send your own transaction and account data, Kryptos collects self-certifications and checks tax IDs at onboarding, works out gains on the right basis, and builds the exact file the authority accepts, checked against the schema before you submit.
FAQ
Common questions
Which authority receives crypto reports in Germany?
The Bundeszentralamt für Steuern (BZSt), Germany's federal tax office. It receives DAC8 crypto-asset reports and exchanges them with other EU member states and CARF partners.
Is German DAC8 different from CARF?
DAC8 is the EU's version of CARF. The due diligence and reportable data are largely the same as the OECD standard, with some EU structure added, so a CARF-ready system covers most of the German requirement.
Do we report in every EU country our users live in?
No. You register and report in one member state, and it exchanges the data with the others. You file once, not country by country.
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