Select what genuinely interests you. Your picks feed directly into our editorial planning. 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.