Sources & methods

Belgisch Staatsblad

The law itself: 10% on net gains, the €10,000 yearly allowance and carry-over, the 31 December 2025 reference value, and crypto-assets as financial assets.

De Kamer

The bill with its explanatory memorandum, which explains how the rules are meant to work, including the higher purchase price until 2030.

FOD Financiën (Fisconetplus)

The tax office's circular on the new tax: crypto swaps and payments count as sales, the €10,000 exemption and carry-over, FIFO per account, the 31 December 2025 value or the average purchase price, losses within the year, airdrops, and the factors for speculation (33%).

Belastingdienst

Crypto in box 3: the value on 1 January, the tax-free allowance, the assumed return of 6% for 2026 taxed at 36%, and the option to report your actual return.

Administration des contributions directes

The tax office's circular on virtual currencies: speculative gains within 6 months, weighted average cost, swaps.

Administration des contributions directes

What counts as "revenus nets divers" and how speculative gains are declared.

impots.gouv.fr

The flat 31.4% rate, the €305 yearly exemption on sales, crypto-to-crypto swaps without tax, losses, and declaring foreign accounts (form 3916-bis).

impots.gouv.fr

The official form and its instructions: the whole-portfolio formula used to calculate each gain.

Bundesministerium der Finanzen

The Ministry of Finance's guidance on crypto: the one-year holding period, FIFO, staking and lending, and the records you need to keep.

Gesetze im Internet

The law on private sales: gains are tax-free after one year, and the €1,000 limit per year below which gains stay tax-free.

Gesetze im Internet

Other income, such as staking rewards: tax-free up to €256 a year.

Bundesministerium für Finanzen

The finance ministry's page: old and new coins, 27.5%, tax-free swaps, staking, the moving average price and KESt withholding.

Eidgenössische Steuerverwaltung (ESTV)

The Federal Tax Administration's overview: crypto counts for wealth tax, private gains are tax-free, staking and airdrops are income.

Eidgenössische Steuerverwaltung (ESTV)

The full working paper with the details behind that overview.

Eidgenössische Steuerverwaltung (ESTV), via Steuerverwaltung Basel-Landschaft

The federal circular with the five criteria for private investors, including the holding period of at least 6 months that the safe-harbour check uses.

Kanton Thurgau, Steuerverwaltung

How the canton of Thurgau applies the private-investor criteria in 2026, including crypto. Thurgau asks for a holding period of at least 1 year, stricter than the federal 6 months.

ESTV – ICTax

The official year-end values of coins for your wealth tax return.

HMRC (GOV.UK)

HMRC's guide: what counts as a disposal (selling, swapping, spending, giving away), the tax year and how to report.

HMRC Cryptoassets Manual

The matching rules: same day first, then the next 30 days, then the average cost of the pool per token.

GOV.UK

Current Capital Gains Tax rates and the yearly tax-free allowance.

GOV.UK

When you must report gains even with no tax to pay, including the £50,000 limit on total sale proceeds.

HMRC Cryptoassets Manual

HMRC's full manual, including staking, airdrops and other crypto income.

Revenue (Ireland)

Revenue's manual on crypto: disposals, the €1,270 exemption, losses and record keeping.

Revenue (Ireland)

The Capital Gains Tax rate: 31% for disposals from 7 October 2026, 33% before.

Revenue (Ireland)

When to pay (15 December and 31 January) and file (31 October) Capital Gains Tax.

Revenue (Ireland)

Revenue's notice that the standard CGT rate is 31% for disposals on or after 7 October 2026 (Budget 2027).

Gesetze.li

The tax law: private capital gains tax-free, wealth valued on 1 January, the 4% deemed return.

Steuerverwaltung Liechtenstein

The tax administration's return guide: crypto is converted to CHF and declared as wealth.

Agenzia delle Entrate

The tax agency's circular on crypto: what is taxed, swaps between cryptos, stablecoins, LIFO, staking and loss carry-forward.

Normattiva (Gazzetta Ufficiale)

The 2026 budget law: euro e-money tokens stay at 26% instead of 33%, and changing euros into them or redeeming them at face value is not a gain.

Agencia Tributaria

The Tax Agency's guide: selling crypto and swapping it for another crypto are both taxable gains, using FIFO, in the savings income bands.

Agencia Tributaria

Modelo 721: when crypto held on platforms abroad must be reported (above €50,000 on 31 December).

Autoridade Tributária e Aduaneira

The Tax Authority's leaflet: 28% on gains from coins held under 365 days, coins held longer exempt, swaps between cryptos not taxed, and which annexes to use.

Autoridade Tributária e Aduaneira

A binding ruling on swaps: coins received in a swap keep the purchase value of the coins given up, and only cashing out is taxed. It answers one specific case, so treat it as guidance.

Cyprus Gazette (CyLaw)

Law 244(I)/2025, article 20E: 8% on gains from disposing of crypto-assets, what counts as a disposal, losses and mining.

Cyprus Gazette (CyLaw)

Law 243(I)/2025: the individual tax return is due by 31 July of the following year.

Commissioner for Revenue (now MTCA)

The Commissioner for Revenue's guidelines on crypto: coins are treated like fiat currency and fall outside the tax on capital gains; trading profits and mining are income; financial tokens that are securities fall under capital gains tax.

Legislation Malta

The Income Tax Act, article 5: capital gains tax applies to "securities" (shares and similar instruments), not to coins.

Malta Tax and Customs Administration (MTCA)

MTCA's notice: 31 July 2026 deadline for individual income tax returns, paper and online.

Ministerstwo Finansów (podatki.gov.pl)

The finance ministry's page: what counts as a disposal, swaps not taxed, how costs and carried-over costs work, PIT-38.

Ministerstwo Finansów (podatki.gov.pl)

The ministry's PIT-38 brochure: the crypto boxes (poz. 36–45) and the 19% rate.

Finanční správa (KDP ČR, Koordinační výbor 04/26)

The tax advisers' chamber paper agreed by the tax administration: the CZK 100,000 value test and the 3-year time test.

Nemzeti Adó- és Vámhivatal (NAV)

NAV's page on taxing crypto income: 15%, what counts, losses and small transactions.

Nemzeti Adó- és Vámhivatal (NAV)

NAV's questions and answers on declaring crypto income, written for the 2022 return. The rules still apply; the amounts in it are from 2022.

ANAF

ANAF's 2023 brochure: gain = sale minus purchase price, the RON 200/600 exemption, Declarația unică and CASS. It still shows the old 10% rate; from 2026 it is 16% (see below).

ANAF (Monitorul Oficial nr. 1160/15.12.2025)

Law 239/2025 (official gazette 1160/2025): 16% on the gain from transferring virtual currency, the RON 200/600 rule.

ANAF (AJFP Brașov)

ANAF summary of the 2026 tax changes: the 16% applies to gains from 1 January 2026.

Национална агенция за приходите (НАП)

NAP page on virtual currencies: sales and swaps, gains minus losses of the year, Appendix 5, mining as business income.

Министерство на финансите (minfin.bg)

Ministry of Finance on personal income tax: the flat 10% rate and the annual return and payment by 30 April.

EUR-Lex

Bulgaria adopted the euro on 1 January 2026 at 1.95583 leva per euro.

Finančna uprava RS (FURS)

FURS on trading crypto: gains of private individuals on sales and swaps are not taxed; when trading is a business.

Finančna uprava RS (FURS)

FURS on mining: income when received, as other income or business income.

Finančna uprava RS (FURS)

FURS on other income and how it is declared, then settled in the annual income tax.

Finančna uprava RS (FURS)

FURS on the annual income tax assessment: the pre-filled calculation and the objection date.

Vlada RS (gov.si)

The government's 2025 bill for a 25% crypto tax. It was never adopted by parliament, so it does not apply in 2026.

Narodne novine

The 2023 amendment to the Income Tax Act: 12% on capital gains, no surtax, from 2024.

Porezna uprava

Tax office opinion: swapping one virtual currency for another is not taxed; the gain arises on conversion to money.

Porezna uprava

Tax office opinion on mining: other income when received; the cost of mined coins for a later sale.

Porezna uprava

Tax office page on capital gains: the 2-year rule and losses only within the same year.

Porezna uprava

Tax office example of the JOPPD form for crypto: what to report, exempt gains included, and the date.

Porezna uprava

Tax office page on reporting capital gains with JOPPD, exempt gains included.

Finančná správa SR

The Financial Administration on crypto income of private persons: what counts as a sale (swaps and payments too), deductible costs, losses ignored, mining.

Finančná správa SR

The Financial Administration's 2026 income tax rates: 19%, 25%, 30% and 35% with their thresholds.

Slov-Lex

The income tax act in its 2026 version: what counts as selling crypto (§ 2 ai).

Finančná správa SR

Who must file a tax return for 2026, and the DPFO type B form.

Finančná správa SR

The deadline for filing and paying, and how to extend it.

Maksu- ja Tolliamet (EMTA)

EMTA on crypto-assets: every disposal taxed, swaps and payments included, staking and airdrops as income, forms.

Maksu- ja Tolliamet (EMTA)

EMTA (March 2026): losses only count for coins bought on a MiCA-licensed platform.

Maksu- ja Tolliamet (EMTA)

EMTA's 2026 tax changes: income tax stays 22%.

Maksu- ja Tolliamet (EMTA)

EMTA: trading fees can be added to the purchase cost.

Valsts ieņēmumu dienests (VID)

VID guide on selling crypto: 25.5%, swaps, losses, FIFO or average, the DK and its dates.

Valsts ieņēmumu dienests (VID)

VID ruling: a purchase cost you cannot prove counts as 0.

Latvijas Vēstnesis

The October 2026 amendment: the optional one-time 10% crypto declaration for the value at 31 December 2026.

Valstybinė mokesčių inspekcija (VMI)

VMI's explanation on virtual currency, prepared with the Ministry of Finance: sales, swaps and payments with crypto, the €2,500 exemption, costs and mining.

Valstybinė mokesčių inspekcija (VMI)

VMI's overview of how residents' income is taxed from 1 January 2026: the 20/25/32% rates, the average-wage (VDU) amounts and the GPM311 deadline.

Skatteverket

Skatteverket's crypto page: what counts as a disposal, 30%, losses at 70%, average cost, staking.

Skatteverket

The average cost method (form SKV 2198).

Skatteverket

Form K4, section D, where crypto sales are declared.

Skattestyrelsen (skat.dk)

Skat's rules: crypto gains as personal income, FIFO, swaps, staking and airdrops.

Skattestyrelsen (skat.dk)

How to calculate and declare gains and losses (fields 20 and 58).

Skatteetaten

Skatteetaten's rules for virtual assets: 22%, swaps, wealth tax, where to declare.

Skatteetaten

Selling virtual assets: choosing which coins you sold and documenting it.

Skatteetaten

The 2026 wealth tax rates and the NOK 1.9 million threshold.

Regjeringen (Finansdepartementet)

The government's tax rates for 2026, including 22% on ordinary income (where crypto gains and losses go).

Verohallinto (vero.fi)

Vero's full crypto guidance (Dec 2025): disposals, stablecoins, FIFO, deemed cost, staking.

Verohallinto (vero.fi)

Vero's English page on crypto assets and how to report them in MyTax.

Verohallinto (vero.fi)

The €1,000 rule for small disposals and how losses carry forward 5 years.

Verohallinto (vero.fi)

Capital income tax: 30%, and 34% on the part above €30,000.