Crypto Loss Carryforward in Germany: What Happens to Old Losses Under the 2027 Tax Plan

The information provided in this article is for informational purposes only and does not constitute financial advice. Cryptocurrency investments carry a high degree of risk. Always conduct your own research.Losses from crypto sales land in a ring-fenced pot and can only be set against gains of the same kind. The draft bill for 2027 moves future gains into a different pot, and we show you what that means for your assessed carryforward and what your tax notice should say.A crypto loss carryforward is the part of your losses from crypto sales that the tax office has formally assessed at year-end because it could not be offset in the same year. It does not sit in your account or in your app but in a notice of its own, and it can only be set against one very particular kind of gain. If you have realised losses during the current year, you should therefore keep two things apart: how much loss arose, and what that loss may actually be set against later. The question is gaining weight right now. In September 2026 the Federal Ministry of Finance circulated a draft bill that would assign gains from crypto assets to income from capital assets from 2027 onwards and tax them at a flat 25 percen...