A crypto GmbH pays tax on every realised gain, and it does so from day one. Depending on the municipality, the burden runs from 25.6 to 33.3 percent. Held privately, the same gain is tax-free after a holding period of one year. Whether a GmbH is worth it for crypto is therefore not a question of the tax rate but a question of the time horizon.
If you buy coins, leave them for a year and then need the money privately, you are almost always better off without a company. If you trade frequently, reinvest the gains inside the company over years and do not take them out, the GmbH structure can win. This article works through both routes at the rates in force, names the three expensive myths and shows what the draft bill of September 30, 2026 would change in the calculation.
Several names circulate for the same thing. Trading GmbH, crypto trading GmbH, Bitcoin GmbH and asset-managing GmbH usually mean the same construction: a corporation that holds and trades cryptocurrencies on its own account. Whether the articles of association name asset management or trading as the purpose changes nothing about the tax position of a crypto GmbH. All that matters is that a corporation stands behind the holding.
English (US)