OKX Banner
BTC $63,933.00 (+0.55%)
ETH $1,841.90 (-0.58%)
BNB $568.17 (-0.60%)
XRP $1.09 (+0.22%)
SOL $75.18 (+0.27%)
TRX $0.32 (+0.19%)
HYPE $59.44 (-1.36%)
DOGE $0.07 (+0.72%)
RAIN $0.01 (-3.05%)
ZEC $546.65 (+2.93%)
LEO $9.80 (-0.14%)
XLM $0.19 (+1.07%)
ADA $0.17 (+5.48%)
XMR $331.45 (+0.04%)
LINK $8.27 (-0.17%)
CC $0.13 (-5.40%)
BCH $219.10 (-1.38%)
GRAM $1.48 (-1.49%)
LTC $45.55 (+1.23%)
USDG $1.00 (-0.32%)

Germany vs India

Crypto regulation comparison

← Back to map | Germany | India
Germany

Germany

India

India

Legal
Legal

Germany has one of the most well-defined crypto regulatory environments in Europe. BaFin has regulated crypto custody as a financial service since 2020. Notably, crypto held for over one year by individuals is completely tax-free, making Germany one of the most favorable jurisdictions for long-term holders.

India legalized crypto taxation in the 2022 Union Budget, imposing a flat 30% tax on all crypto gains with no deductions for losses. A 1% TDS (Tax Deducted at Source) on crypto transactions above thresholds also applies. The Supreme Court struck down the RBI's 2018 banking ban in 2020, and India is now developing a broader regulatory framework.

Tax Type Capital gains
Tax Type Capital gains
Tax Rate 0-45%
Tax Rate 30%
Exchanges Yes Yes
Exchanges Yes Yes
Mining Yes Yes
Mining Yes Yes
Regulator BaFin (Bundesanstalt für Finanzdienstleistungsaufsicht)
Regulator CBDT, FIU-IND, SEBI, RBI
Stablecoin Rules Regulated under MiCA; BaFin already licensed crypto custody under existing German law since 2020
Stablecoin Rules No specific stablecoin regulation; RBI exploring digital rupee CBDC
Key Points
  • Crypto held for more than 1 year is completely tax-free for individuals
  • Short-term gains (under 1 year) taxed as income at up to 45% plus solidarity surcharge
  • Annual exemption of €1,000 for short-term crypto gains (since 2024, previously €600)
  • BaFin licenses crypto custody businesses under the KWG (German Banking Act) since January 2020
  • MiCA framework applicable from December 2024, complementing existing German regulation
Key Points
  • Flat 30% tax on all crypto gains with no loss offset against other income (effective April 2022)
  • 1% TDS on crypto transactions above ₹10,000 (₹50,000 for specified persons)
  • Supreme Court struck down RBI's 2018 banking circular banning banks from serving crypto firms
  • FIU-IND requires VASPs to register and comply with PMLA (Prevention of Money Laundering Act)
  • India blocked non-compliant offshore exchanges (Binance, others) in 2024, later some re-registered
Sources
Sources
OKX Banner