Effective
Feb 2, 2026
Brazil’s BCB Instruction 693/2025 sets ACAM212 procedures for monthly reporting of virtual-asset services in the FX market, covering...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
Effective
Nov 17, 2025
Brazil’s Receita Federal created DeCripto, a phased crypto-asset reporting declaration aligned with OECD CARF for service providers and...
Effective
Jan 1, 2024
Applies Brazil’s offshore-income tax regime to qualifying virtual assets, digital wallets, controlled entities, and trusts, with RFB guidance...
Effective
May 18, 2019
Canada’s Excise Tax Act treats qualifying virtual payment instruments as financial instruments for GST/HST and sets rules for...
In force
Jun 8, 2023
OECD/G20 global tax-transparency standard for automatic exchange of tax information on crypto-asset transactions, implemented through domestic rules, the...
In force
Jan 1, 2026
DAC8 expands EU tax administrative cooperation to crypto-assets, requiring reporting crypto-asset service providers to collect and report transaction...
Effective
Feb 1, 2023
El Salvador’s 2023 law creates a framework for public offerings of digital assets, CNAD oversight, issuer/DASP registration, disclosure,...
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,...
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,...
Information is for general purposes only and not legal advice. See full disclaimer.
