Effective
Jan 1, 2019
France’s Article 150 VH bis taxes certain private crypto-asset capital gains of French tax-resident individuals, with exchange deferral,...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
Effective
Jan 1, 2019
BOFiP guidance explains France’s individual tax regime for occasional digital asset disposals under CGI art. 150 VH bis,...
Effective
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Germany’s 2025 BMF circular explains income tax treatment of crypto-assets, including mining, staking, lending, airdrops, ICOs, private sales,...
In committee
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U.S. House bill proposing tax rules for newly minted digital assets from mining and staking, including ordinary-income treatment,...
Expired
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Idaho H 585 (2024), a proposed digital-assets rights and CBDC bill sometimes described as a Blockchain Basics Act,...
In committee
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Custody DAOs Disclosure & Marketing +2 more
Pending Illinois companion bills would create a DCEO-run Community Bitcoin Reserve Program, designate Altgeld Bitcoin Reserve as the...
Effective
Apr 1, 2022
India’s VDA tax/TDS regime applies a 30% tax to VDA transfer income and 1% TDS on resident transfer...
Effective
Aug 1, 2025
Indonesia’s PMK 50/2025 treats crypto-asset transfers equated with securities as not subject to VAT, while platform facilitation and...
Effective
Jan 1, 2024
IIJA §80603 created U.S. digital-asset broker reporting rules under IRC §§6045 and 6045A, with Form 1099-DA phased in...
Expired
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Maine LD 1475 would have created a 10-member commission to study taxation of digital assets, including cryptocurrency and...
Information is for general purposes only and not legal advice. See full disclaimer.
