On January 9, 2026, the ESTV published conversion rates for the 2025 calendar year and as of December 31, 2025, for companies with capital denominated in functional foreign currencies.
The published exchange rates are applicable if the financial year corresponds to the calendar year. If the financial year does not correspond to the calendar year, the exchange rates can be found under the following link: Denomination of the capital
Further information is available here.
