State of the specification
| OECD schema | CARF XML Schema, User Guide as of July 2025 (v1.5). That is the basis our validator checks against. |
| German data specification | Published. Dated 17.11.2025, 35 pages, retrieved 11.10.2026. Describes the DIP envelope (Digitaler Posteingang, version 2.0) around the CARF payload under OECD schema v1.5, and corrections via CorrMessageRefId. Since 14.10.2026 our validator checks both the payload and the DIP envelope. |
| Filing procedure | Published. Registration via a certificate for the BOP (BZSt-Online-Portal) or ELSTER, a one-off application for access to the DIP mass-data interface; communication manual version 1.0, dated June 2026. |
| Monitoring | We check the primary sources for changes automatically (OECD schema, BZSt). If something moves, we change this page and say what moved. |
Two questions, answered briefly
By when must crypto-asset service providers in Germany file for the first time?
By 31 July 2027, for reporting period 2026, exclusively electronically as CARF XML to the Federal Central Tax Office.
Is there a form-based alternative to XML?
No. Filing is exclusively electronic, as CARF XML via the DIP mass-data interface or portal upload. The German data specification (dated 17.11.2025) is published and defines the DIP envelope around the CARF payload.
What has to be done before then
The file is the end point. The work before it starts months earlier, in the order it actually occurs in operation:
1. Register with the BZSt. Open to crypto-asset operators since 13.05.2026. Anyone registered is known by name, which changes the enforcement picture compared with DAC7.
2. Collect self-certifications. This is where most of the hours go, spread over the whole year. Residency and tax identification number per user, plus chasing the gaps.
3. Check data quality. Missing TINs (tax identification numbers) are the most common defect. They surface in July 2027 if they do not surface before.
4. Consolidate transaction data. Acquisitions, disposals, transfers per user and crypto-asset, aggregated as prescribed, from the systems where they actually live.
5. Validate the XML structurally. Before filing, not after. What the BZSt rejects has not been filed. Our validator checks it free, in your browser.
6. Plan the corrections cycle. Data changes after filing, and corrections travel as their own message type with their own rules, referencing the delivery the BZSt actually holds.
Who this applies to
The 100 crypto-asset service providers authorised in Germany under MiCAR, which we list individually in the CASP register, are a large part of the addressees but not all of them. Directive (EU) 2023/2226 expressly also covers crypto-asset operators without a MiCAR authorisation that are resident, incorporated, managed or regularly doing business in a Member State. The register count is therefore a floor.
If you want to compare where your preparation stands: two lines are enough.
Legal basis: Directive (EU) 2023/2226 (DAC8), the German crypto tax transparency act (KStTG), and the OECD Crypto-Asset Reporting Framework XML Schema (July 2025 edition). Fines up to EUR 50,000 per violation under section 18(2) KStTG. The day counts on this page are recomputed daily. This page is not legal or tax advice.