Germany published the Law on the implementation of Council Directive (EU) 2023/2226 (DAC8) in the Official Gazette on 23 December 2025, including new reporting and due diligence obligations for crypto-asset service providers. Approved by the European Council in October 2023, the provisions of DAC8 are largely based on the Crypto-Asset Reporting Framework (CARF) developed by the OECD and the am…