I have a Galaxy S5 with Android 5 and got a new 64 GB SD card. What is the best file system for the SD card? FAT32 is not an option because I want files >4GB. Which file system offers the best performance ? Thank you for your help.
The answer to your question is built into your phone's OS.
1. Put the SD card in your phone
2. Reformat the SD card with your phone(Settings --> Storage/Storage & USB)
3. The file system on the freshly formatted SD card is the type that will give you the best performance with your phone.
4. Outside the context of your phone the optimum file system is another story.
Answering the question, the filesystem used on standard Android devices is "exFAT", which is available from Windows Format application and Android's own filesytem management tools. Hope this cleared your doubt.
As far as I understand you should avoid used exFAT as it is much less stable in regards to errors than FAT32, NTFS or other filesystem that can handle multiple read/write better and has multiple file tables.
As Android is based on linux, I am running with ext4. Not sure if it is the best but I don't see how it could not run. I am curious about filesystem optimized for flash memory such as F2FS, etc... All those are readable on any recent Linux and Mac. Don't know for Windows.