DAC8 · BZSt
CARF and DAC8 in Germany
Germany implements CARF through the EU's DAC8 directive, with reporting routed to the Bundeszentralamt für Steuern (BZSt). Collection runs through 2026 and first reporting lands in 2027 on the EU timeline. Kryptos captures the due diligence, builds the DAC8 file plus any national fields, and files it for you.
AT A GLANCE
BZSt
Authority
2027 (DAC8)
First reporting
EU DAC8
Regime
DAC8 plus national fields
Format
DAC8, not a separate German framework
You are not building for a bespoke German standard. DAC8 writes the OECD CARF logic into EU law, so the due diligence and the data are the CARF baseline, with EU-specific structure on top. If you have built for CARF, you have done most of the work for Germany.
Report once, exchanged across the EU
You register in a single member state and report there for all your EU-resident users, and that state exchanges the data with the others. A provider whose German nexus makes Germany its reporting jurisdiction files with the BZSt, once, not in each country its users live in.
ONE PLATFORM
How Kryptos handles it
The whole obligation runs on one data layer: ingest across every chain and venue, self-certification and TIN validation at onboarding, gains computed on the right basis, and the exact file the authority accepts, validated before it leaves the building.
FAQ
What CASP teams ask
Which authority receives crypto reports in Germany?
The Bundeszentralamt für Steuern (BZSt), Germany's federal tax office, receives DAC8 crypto-asset reports, which are then exchanged with other EU member states and CARF partners.
Is German DAC8 different from CARF?
DAC8 is the EU's implementation of CARF. The due diligence and reportable data are largely the same as the OECD baseline, with EU-specific structure added, so a CARF-ready pipeline covers most of the German requirement.
GO DEEPER
The CARF and DAC8 playbook
READY FOR 2027
Get CARF and DAC8 in Germany right.
Book a walkthrough and we'll map your obligations and run the pipeline on your own data.