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Investment gold and VAT: why gold is exempt and silver is not

In Germany, investment gold is exempt from VAT under §25c UStG — silver is not. New silver coins and silver bars have carried the full 19 percent since 2025. That difference explains why silver looks considerably more expensive relative to its metal value than gold does.

As at July 2026 5 min. read MetalReserve editorial team

In brief

Gold of investment quality is exempt from VAT, provided it meets the statutory criteria.
Bars need a fineness of at least 995/1000, coins at least 900/1000, and must not be primarily collectors' items.
Silver is fully taxable: 19 percent on new coins and bars.
The margin scheme under §25a UStG now plays practically no role for new stock.

What counts as investment gold

The exemption is tied to clear criteria. §25c UStG, together with the EU directive, defines investment gold by fineness and trading form — not by the buyer's intention.

Form
Requirement
Example
Bars
Fineness of at least 995/1000, in a customary trading weight
1 g to 1 kg from Heraeus, Umicore, Valcambi
Coins
Fineness of at least 900/1000, minted after 1800, legal tender in the country of origin
Krugerrand (916.7), Maple Leaf (999.9)
Coins with a collector's premium
Sale price no more than 80% above the metal value
Bullion coins yes, special editions often not
Jewellery, dental gold, granulate
not covered
fully taxable

Every bar and bullion coin in our range meets these criteria. That is why no VAT is itemised on your invoice for gold.

Why silver is treated differently

There is no comparable exemption for silver. Historically, dealers could apply the margin scheme under §25a UStG to imported silver coins, where only the trading margin is taxed. That practice ended for new stock in 2025.

The result is a noticeable difference in the premium. On a silver coin with €30 of metal value, around €5.70 of VAT is added before minting costs and the dealer's margin are even counted. With gold that block disappears entirely.

If you buy silver mainly for the metal weight, larger units work out cheaper: on a kilo bar the tax is spread across considerably more fine silver than on a one-ounce coin.

What this means for your purchase price

VAT acts like an additional premium that you do not get back when you sell. So build it into your expectations: silver has to rise further than gold to deliver the same return.

Item
Gold (1 oz)
Silver (1 oz)
Metal value (spot)
€2,312
€27.83
VAT
none (§25c UStG)
19% = €5.29
Dealer premium
approx. 3%
approx. 4%
Final price, rounded
€2,382
€34.20

When you later sell

Selling as a private individual, no VAT arises — you are not a trader in the legal sense. Only income tax then matters: after a twelve-month holding period, gains are tax-free under §23 EStG; before that, the €1,000 per year exemption limit applies across all private disposals combined.

Common questions

Is gold exempt from VAT in Germany?

Yes, provided it is investment gold. Bars must have a fineness of at least 995/1000, coins at least 900/1000, be minted after 1800 and be legal tender in the country of origin. The exemption under §25c UStG then applies.

How much VAT is charged on silver?

New silver coins and silver bars carry 19 percent VAT in Germany. The margin scheme previously used for imported coins ended for new stock in 2025.

Does the exemption cover gold jewellery?

No. Jewellery, dental gold and granulate do not meet the criteria for investment gold and are fully subject to VAT.

Why is there no VAT on my gold invoice?

Because investment gold is exempt from VAT. No tax amount is itemised; instead the invoice refers to §25c UStG.

Legal position for Germany as at July 2026. General information, not tax advice. Have it reviewed and signed off by a tax adviser before going live.

Read on

Swapping crypto for gold: taxes
Holding period, exemption limit and records.
Understanding the premium
Why small units cost more in percentage terms.
All products
Bars and bullion coins with the premium stated.