OKX Banner
BTC $77,521.00 (+1.18%)
ETH $2,390.08 (+0.71%)
BNB $701.23 (+2.66%)
XRP $1.36 (+2.82%)
SOL $100.00 (+1.55%)
TRX $0.33 (+1.37%)
HYPE $81.67 (+0.41%)
ZEC $830.05 (+3.07%)
DOGE $0.08 (+2.50%)
RAIN $0.02 (-1.18%)
XMR $510.56 (-1.71%)
LEO $9.24 (-0.24%)
LINK $11.15 (+1.15%)
ADA $0.21 (+6.50%)
XLM $0.18 (+2.07%)
BCH $248.76 (+1.93%)
CC $0.11 (-2.99%)
LTC $50.55 (+3.62%)
UNI $6.08 (+1.31%)
GRAM $1.33 (+0.98%)

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