Effective
Feb 1, 2023
El Salvador’s 2023 law creates a framework for public offerings of digital assets, CNAD oversight, issuer/DASP registration, disclosure,...
Crypto Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
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,...
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, 2014
Mexico’s LISR applies general income and asset-disposal rules to crypto-related income and gains; no standalone crypto-tax chapter is...
Effective
Jan 1, 1980
Mexico’s VAT Law applies a 16% VAT to taxable sales, services, use or importation of goods or services....
Effective
Nov 29, 2024
Russia’s Federal Law No. 418-FZ classifies digital currency as property for tax purposes and sets income-tax, profit-tax, VAT,...
Effective
Jan 1, 2021
Russian decree integrating digital financial assets, digital rights and digital currency into public-official disclosures. Its special applicant notice...
Information is for general purposes only and not legal advice. See full disclaimer.
