Germany crypto exit checklist before moving abroad
A high-level checklist for German crypto founders leaving tax residency: §23 crypto gains, Wegzugsteuer, records and CERØ relocation scope.
Germany is one of the cleaner European countries for long-held private crypto, and one of the more dangerous countries to leave casually. A crypto founder can hold coins that are outside German tax after the one-year period and still have an exit problem through shares, business assets, staking income, reporting gaps or a weak residency break.
This article is a high-level checklist. It is not a DIY exit file. CERØ handles the relocation structure for members moving from Germany to Thailand or Paraguay, and the first step is diagnosing which German facts need to be closed before the move.
The short answer
Before a German crypto founder leaves, the key questions are: which assets are private, which are business or company-linked, which gains are inside or outside the §23 holding period, whether Wegzugsteuer is in scope, and whether the destination can support real tax residency.
What to check before leaving Germany
| Area | Why it matters |
|---|---|
| Wallet history | Germany expects acquisition and disposal evidence |
| Holding periods | Private crypto gains may depend on the one-year §23 rule |
| Staking and yield | Income treatment can differ from simple buy-and-hold |
| Company shares | Wegzugsteuer can apply to qualifying participations |
| German home and ties | A weak exit can keep German residency alive |
| Destination proof | Thailand or Paraguay must be more than an address |
The danger is not usually one missing form. It is a story that does not hold together: German apartment retained, exchange account still German, company management still in Germany, no strong destination file, and large wallet movements after the move.
The Germany-specific traps
Private crypto is not the same as company equity. Founders often focus on wallet gains and miss the shareholding analysis. If you hold a meaningful participation in a company, German exit tax under §6 AStG can become the larger issue.
The one-year rule is not a universal shield. It can be powerful for private disposals, but it does not solve business assets, salaries paid in tokens, mining, professional trading, staking rewards or company treasuries by itself.
Residence is factual. Germany looks at actual homes, habitual abode, family ties, management activity and evidence. A Thai visa or Paraguayan cédula helps only if the move is real.
Records matter more than memory. The Federal Ministry of Finance has published guidance on crypto-assets and documentation duties. German tax offices increasingly expect a structured record trail, not a reconstructed spreadsheet after the fact.
Where CERØ fits
CERØ does not replace a German tax adviser for German tax filings. We coordinate the relocation structure around that advice:
- destination choice between Thailand and Paraguay
- visa or residency pathway
- banking and housing setup
- day-count and tax-residency evidence
- German exit document checklist
- crypto wallet hygiene before the move
- annual maintenance after relocation
The goal is not to “escape Germany” on paper. The goal is to stop being German tax resident because your life, documentation and tax position actually moved.
Public references
The next step
If you are leaving Germany with meaningful crypto or founder equity, the move should start with a diagnosis, not a flight.
Book the CERØ diagnosis call. We will tell you whether Thailand or Paraguay fits and what German-side issues need professional closure before the relocation starts.